https://www.taxtmi.com/caselaws?id=471311 Interest awarded under Section 28 of the Land Acquisition Act, 1894 on enhanced compensation for compulsory land acquisition is treated as an accretion to the value of the acquired land and forms part of the enhanced compensation. It compensates for inflation during the period between determination and payment of compensation. Tax may not be deducted at source from this interest component payable with enhanced compensation. en-us Mon, 15 Jun 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471311 Interest awarded under Section 28 of the Land Acquisition Act, 1894 on enhanced compensation for compulsory land acquisition is treated as an accretion to the value of the acquired land and forms part of the enhanced compensation. It compensates for inflation during the period between determination and payment of compensation. Tax may not be deducted at source from this interest component payable with enhanced compensation. Case-Laws Income Tax Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471311