https://www.taxtmi.com/caselaws?id=26010 Interest on enhanced compensation awarded by a civil court was treated as discretionary and accruing only when the enhanced compensation and interest were actually awarded, so it was assessable in the year of award rather than from the date of acquisition. The challenge to penal interest under section 217 of the Income-tax Act was held maintainable in appeal when raised along with other grounds against the assessment, because the levy was treated as incidental to the assessment dispute under the appellate provision. en-us Mon, 18 Apr 1983 00:00:00 +0530 Tue, 02 Feb 2010 12:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26010 Interest on enhanced compensation awarded by a civil court was treated as discretionary and accruing only when the enhanced compensation and interest were actually awarded, so it was assessable in the year of award rather than from the date of acquisition. The challenge to penal interest under section 217 of the Income-tax Act was held maintainable in appeal when raised along with other grounds against the assessment, because the levy was treated as incidental to the assessment dispute under the appellate provision. Case-Laws Income Tax Mon, 18 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26010