https://www.taxtmi.com/caselaws?id=797455 Interest awarded under Section 28 of the Land Acquisition Act, 1894 on enhanced compensation for compulsorily acquired land is treated as an accretion to the land's value and forms part of enhanced compensation. It differs from interest under Section 34, which compensates for delayed payment. Income-tax amendments governing interest on compensation address the timing of taxation of interest income and do not change the character of Section 28 interest. Accordingly, Section 28 interest is not assessable under the head Income from Other Sources. en-us Tue, 10 Feb 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797455 Interest awarded under Section 28 of the Land Acquisition Act, 1894 on enhanced compensation for compulsorily acquired land is treated as an accretion to the land's value and forms part of enhanced compensation. It differs from interest under Section 34, which compensates for delayed payment. Income-tax amendments governing interest on compensation address the timing of taxation of interest income and do not change the character of Section 28 interest. Accordingly, Section 28 interest is not assessable under the head Income from Other Sources. Case-Laws Income Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797455