https://www.taxtmi.com/caselaws?id=775851 The ITAT Delhi held that interest on enhanced compensation awarded under section 28 of the Land Acquisition Act is taxable as income from other sources, following the 2010 amendment by the Finance (No.2) Act, 2009. The court affirmed the validity of this legislative change, rejecting reliance on pre-amendment Supreme Court precedent. The substantial question of law was answered in favor of the Revenue, confirming that such interest income is exigible to tax. The assessee's appeal was dismissed. en-us Thu, 10 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775851 The ITAT Delhi held that interest on enhanced compensation awarded under section 28 of the Land Acquisition Act is taxable as income from other sources, following the 2010 amendment by the Finance (No.2) Act, 2009. The court affirmed the validity of this legislative change, rejecting reliance on pre-amendment Supreme Court precedent. The substantial question of law was answered in favor of the Revenue, confirming that such interest income is exigible to tax. The assessee's appeal was dismissed. Case-Laws Income Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775851