https://www.taxtmi.com/caselaws?id=472371 Interest awarded on enhanced compensation under Section 28 of the Land Acquisition Act, 1894 retains the character of enhanced compensation because it is payable on the excess amount determined on enhancement and remains attached to that award until payment. It differs from Section 34 interest, which compensates delayed payment of the original award. Provisions treating certain compensation-related interest as income from other sources, and principles concerning Section 34 interest, do not apply. Section 28 interest is a capital receipt for the land loser and is not subject to tax deduction at source. en-us Wed, 20 Aug 2025 00:00:00 +0530 Fri, 09 Oct 2026 14:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472371 Interest awarded on enhanced compensation under Section 28 of the Land Acquisition Act, 1894 retains the character of enhanced compensation because it is payable on the excess amount determined on enhancement and remains attached to that award until payment. It differs from Section 34 interest, which compensates delayed payment of the original award. Provisions treating certain compensation-related interest as income from other sources, and principles concerning Section 34 interest, do not apply. Section 28 interest is a capital receipt for the land loser and is not subject to tax deduction at source. Case-Laws Indian Laws Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472371