https://www.taxtmi.com/caselaws?id=466867 Interest under section 28 of the Land Acquisition Act, 1894 on enhanced compensation for compulsory acquisition of agricultural land is treated as an accretion to the value of the land and forms part of the compensation, while interest under section 34 remains distinct. The text notes that, on this settled distinction, such section 28 interest retains the character of enhanced compensation and is not taxable as income from other sources merely because of the later insertion of sections 56(2)(viii), 57(iv) and 145A(b) of the Income-tax Act, 1961. The resulting addition was therefore not sustainable. en-us Mon, 24 Feb 2025 00:00:00 +0530 Mon, 23 Feb 2026 19:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466867 Interest under section 28 of the Land Acquisition Act, 1894 on enhanced compensation for compulsory acquisition of agricultural land is treated as an accretion to the value of the land and forms part of the compensation, while interest under section 34 remains distinct. The text notes that, on this settled distinction, such section 28 interest retains the character of enhanced compensation and is not taxable as income from other sources merely because of the later insertion of sections 56(2)(viii), 57(iv) and 145A(b) of the Income-tax Act, 1961. The resulting addition was therefore not sustainable. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466867