https://www.taxtmi.com/caselaws?id=471331 Interest awarded on enhanced compensation for compulsory land acquisition under Section 28 of the Land Acquisition Act, 1894, is treated as an accretion to the value of the acquired land and forms part of enhanced compensation. It is distinct from interest for delayed payment under Section 34, which becomes payable after compensation is determined. Consequently, no tax deduction at source is applicable to enhanced compensation, including the Section 28 interest component payable to landowners. en-us Thu, 30 Oct 2025 00:00:00 +0530 Sat, 29 Aug 2026 14:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471331 Interest awarded on enhanced compensation for compulsory land acquisition under Section 28 of the Land Acquisition Act, 1894, is treated as an accretion to the value of the acquired land and forms part of enhanced compensation. It is distinct from interest for delayed payment under Section 34, which becomes payable after compensation is determined. Consequently, no tax deduction at source is applicable to enhanced compensation, including the Section 28 interest component payable to landowners. Case-Laws Income Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471331