https://www.taxtmi.com/caselaws?id=422796 Interest awarded under section 28 of the Land Acquisition Act, 1894 on delayed payment of compensation for compulsory acquisition of agricultural land is treated as part of enhanced compensation, not as separate income from other sources. On that basis, the receipt follows the tax treatment of the compensation itself and falls within the exemption available under section 10(37) of the Income-tax Act, 1961. The noted result is that the addition was deleted and relief was granted on the taxability of the amount received. en-us Thu, 28 Apr 2022 00:00:00 +0530 Mon, 23 May 2022 08:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422796 Interest awarded under section 28 of the Land Acquisition Act, 1894 on delayed payment of compensation for compulsory acquisition of agricultural land is treated as part of enhanced compensation, not as separate income from other sources. On that basis, the receipt follows the tax treatment of the compensation itself and falls within the exemption available under section 10(37) of the Income-tax Act, 1961. The noted result is that the addition was deleted and relief was granted on the taxability of the amount received. Case-Laws Income Tax Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422796