https://www.taxtmi.com/caselaws?id=465458 Interest received under section 28 of the Land Acquisition Act, 1894 on enhanced compensation is taxable as income from other sources under the Income-tax Act, 1961. Section 56(2)(viii) specifically brings such interest to tax, and section 57(iv) sets out the corresponding deduction framework. Jurisdictional High Court decisions supported this treatment, so the interest was rightly assessed as income from other sources and no relief was due to the assessee. en-us Fri, 20 Oct 2023 00:00:00 +0530 Wed, 24 Dec 2025 19:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465458 Interest received under section 28 of the Land Acquisition Act, 1894 on enhanced compensation is taxable as income from other sources under the Income-tax Act, 1961. Section 56(2)(viii) specifically brings such interest to tax, and section 57(iv) sets out the corresponding deduction framework. Jurisdictional High Court decisions supported this treatment, so the interest was rightly assessed as income from other sources and no relief was due to the assessee. Case-Laws Income Tax Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465458