https://www.taxtmi.com/caselaws?id=783566 Interest on enhanced compensation for compulsory acquisition of agricultural land was treated as taxable income from other sources under the receipt-based framework in section 56(2)(viii) read with section 145B(1). The Tribunal followed the coordinate bench ruling in Ajay Kumar and accepted that interest under section 28 of the Land Acquisition Act is not part of the exempt compensation itself for purposes of section 10(37). The exemption was therefore denied for the interest component, and the corresponding TDS credit claim was held inseparable from the taxable receipt. 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=783566 Interest on enhanced compensation for compulsory acquisition of agricultural land was treated as taxable income from other sources under the receipt-based framework in section 56(2)(viii) read with section 145B(1). The Tribunal followed the coordinate bench ruling in Ajay Kumar and accepted that interest under section 28 of the Land Acquisition Act is not part of the exempt compensation itself for purposes of section 10(37). The exemption was therefore denied for the interest component, and the corresponding TDS credit claim was held inseparable from the taxable receipt. Case-Laws Income Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783566