https://www.taxtmi.com/caselaws?id=779508 ITAT, Delhi (AT) upheld that interest on enhanced compensation under s. 28 of the Land Acquisition Act is taxable as income from other sources under s. 56(2)(viii), following the ratio in relevant coordinate decisions and HC precedent. Finding no legal infirmity in the assessment, the tribunal dismissed the assessee's appeal and confirmed the taxability of such interest as other income. en-us Fri, 26 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779508 ITAT, Delhi (AT) upheld that interest on enhanced compensation under s. 28 of the Land Acquisition Act is taxable as income from other sources under s. 56(2)(viii), following the ratio in relevant coordinate decisions and HC precedent. Finding no legal infirmity in the assessment, the tribunal dismissed the assessee's appeal and confirmed the taxability of such interest as other income. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779508