https://www.taxtmi.com/caselaws?id=306608 Interest received under section 28 of the Land Acquisition Act was treated as part of enhanced compensation, because section 28 amounts are linked to the compensation award itself rather than being separate interest income. By contrast, section 34 amounts are compensation for delay in payment and have a different tax character. On that basis, the receipt was not chargeable as income from other sources and was treated as compensation in favour of the assessee. en-us Wed, 11 Sep 2019 00:00:00 +0530 Tue, 14 Feb 2023 08:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306608 Interest received under section 28 of the Land Acquisition Act was treated as part of enhanced compensation, because section 28 amounts are linked to the compensation award itself rather than being separate interest income. By contrast, section 34 amounts are compensation for delay in payment and have a different tax character. On that basis, the receipt was not chargeable as income from other sources and was treated as compensation in favour of the assessee. Case-Laws Income Tax Wed, 11 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306608