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    <title>2023 (8) TMI 140 - ITAT DELHI</title>
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    <description>The Tribunal found that the CIT(A) erred in upholding the assessment order treating 50% of the interest on enhanced compensation as &#039;Income from other sources.&#039; The Tribunal directed the AO to allow deduction under Section 10(37) on the entire interest received on enhanced compensation under Section 28 of the Land Acquisition Act, ruling in favor of the assessee and allowing the appeal.</description>
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      <description>The Tribunal found that the CIT(A) erred in upholding the assessment order treating 50% of the interest on enhanced compensation as &#039;Income from other sources.&#039; The Tribunal directed the AO to allow deduction under Section 10(37) on the entire interest received on enhanced compensation under Section 28 of the Land Acquisition Act, ruling in favor of the assessee and allowing the appeal.</description>
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