https://www.taxtmi.com/caselaws?id=472582 Interest awarded under Section 28 of the Land Acquisition Act, 1894 for compulsory acquisition of agricultural land is characterised as an accretion to, and integral part of, enhanced compensation. It is not treated as independent interest income for tax purposes. This treatment follows applicable Tribunal rulings, with no indicated change in the governing judicial position, and results in taxation of the receipt as part of enhanced compensation. en-us Thu, 22 Jun 2023 00:00:00 +0530 Fri, 16 Oct 2026 15:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472582 Interest awarded under Section 28 of the Land Acquisition Act, 1894 for compulsory acquisition of agricultural land is characterised as an accretion to, and integral part of, enhanced compensation. It is not treated as independent interest income for tax purposes. This treatment follows applicable Tribunal rulings, with no indicated change in the governing judicial position, and results in taxation of the receipt as part of enhanced compensation. Case-Laws Income Tax Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472582