https://www.taxtmi.com/caselaws?id=471277 Interest awarded under Section 28 of the Land Acquisition Act, 1894 on enhanced land-acquisition compensation is discretionary and accretes to the enhanced value of the acquired land. It forms part of the enhanced compensation, including additional market value, rather than constituting a separate payment for delayed disbursement. This differs from Section 34 interest, which is payable solely because compensation, once determined, is paid late. Tax cannot be deducted at source from Section 28 interest treated as part of enhanced compensation. en-us Wed, 07 Mar 2018 00:00:00 +0530 Thu, 27 Aug 2026 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471277 Interest awarded under Section 28 of the Land Acquisition Act, 1894 on enhanced land-acquisition compensation is discretionary and accretes to the enhanced value of the acquired land. It forms part of the enhanced compensation, including additional market value, rather than constituting a separate payment for delayed disbursement. This differs from Section 34 interest, which is payable solely because compensation, once determined, is paid late. Tax cannot be deducted at source from Section 28 interest treated as part of enhanced compensation. Case-Laws Income Tax Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471277