https://www.taxtmi.com/caselaws?id=783683 Interest received under section 28 of the Land Acquisition Act on enhanced compensation was held taxable as income from other sources under sections 56(2)(viii) and 145B(1) on receipt basis. Section 10(37) was confined to compensation for compulsory acquisition of agricultural land and did not extend to interest on such compensation. Earlier decisions treating section 28 interest as part of compensation were distinguished after the later statutory amendment, so the assessee's claim for exemption failed. en-us Wed, 17 Dec 2025 00:00:00 +0530 Sat, 20 Dec 2025 07:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783683 Interest received under section 28 of the Land Acquisition Act on enhanced compensation was held taxable as income from other sources under sections 56(2)(viii) and 145B(1) on receipt basis. Section 10(37) was confined to compensation for compulsory acquisition of agricultural land and did not extend to interest on such compensation. Earlier decisions treating section 28 interest as part of compensation were distinguished after the later statutory amendment, so the assessee's claim for exemption failed. Case-Laws Income Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783683