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    <title>2022 (10) TMI 1188 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, holding that the interest received on enhanced compensation under section 28 of the Land Acquisition Act is exempt from tax under section 10(37) of the Income Tax Act. The orders of the CIT(A) and Assessing Officer were set aside, directing the AO to allow the deduction under section 10(37) on the entire interest amount.</description>
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      <description>The Tribunal allowed the appeal, holding that the interest received on enhanced compensation under section 28 of the Land Acquisition Act is exempt from tax under section 10(37) of the Income Tax Act. The orders of the CIT(A) and Assessing Officer were set aside, directing the AO to allow the deduction under section 10(37) on the entire interest amount.</description>
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