https://www.taxtmi.com/caselaws?id=783567 Interest on compensation or enhanced compensation is taxable as income from other sources in the year of receipt under the amended income-tax regime. The exemption for compensation relating to agricultural land does not extend to the interest component. The settled position applied where no distinguishing facts or contrary legal basis justified departure. Tax credit deducted at source depends on offering the corresponding interest income to tax. The interest addition was sustained and the appeal failed. en-us Mon, 15 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783567 Interest on compensation or enhanced compensation is taxable as income from other sources in the year of receipt under the amended income-tax regime. The exemption for compensation relating to agricultural land does not extend to the interest component. The settled position applied where no distinguishing facts or contrary legal basis justified departure. Tax credit deducted at source depends on offering the corresponding interest income to tax. The interest addition was sustained and the appeal failed. Case-Laws Income Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783567