https://www.taxtmi.com/caselaws?id=473093 Interest awarded under Section 28 of the Land Acquisition Act, 1894 on enhanced compensation for acquired agricultural land forms part of capital compensation, including interest accruing after the award until payment. It is not income from other sources and is not subject to tax deduction at source. Section 28 interest on excess compensation differs from Section 34 interest on compensation not paid or deposited before possession, which concerns delayed payment. The income-tax exemption for awards and agreements under Section 96 of the 2013 land acquisition legislation is also relevant to the treatment of compensation. en-us Wed, 20 Aug 2025 00:00:00 +0530 Tue, 03 Nov 2026 18:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473093 Interest awarded under Section 28 of the Land Acquisition Act, 1894 on enhanced compensation for acquired agricultural land forms part of capital compensation, including interest accruing after the award until payment. It is not income from other sources and is not subject to tax deduction at source. Section 28 interest on excess compensation differs from Section 34 interest on compensation not paid or deposited before possession, which concerns delayed payment. The income-tax exemption for awards and agreements under Section 96 of the 2013 land acquisition legislation is also relevant to the treatment of compensation. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473093