https://www.taxtmi.com/caselaws?id=797366 Interest awarded under section 28 of the Land Acquisition Act, 1894 on enhanced compensation for compulsory acquisition of agricultural land is treated as an accretion to land value and an integral component of enhanced compensation. It differs from interest for delayed payment under section 34, which has a separate character. Statutory provisions governing taxation of compensation interest determine the timing of taxability but do not change the character of section 28 interest. Consequently, such interest is not taxable as income from other sources and qualifies for the exemption applicable to enhanced compensation. en-us Tue, 10 Feb 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797366 Interest awarded under section 28 of the Land Acquisition Act, 1894 on enhanced compensation for compulsory acquisition of agricultural land is treated as an accretion to land value and an integral component of enhanced compensation. It differs from interest for delayed payment under section 34, which has a separate character. Statutory provisions governing taxation of compensation interest determine the timing of taxability but do not change the character of section 28 interest. Consequently, such interest is not taxable as income from other sources and qualifies for the exemption applicable to enhanced compensation. Case-Laws Income Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797366