https://www.taxtmi.com/highlights?id=105812 Interest under Section 28 of the Land Acquisition Act forms part of enhanced land acquisition compensation, while interest under Section 34 is payment for delay in paying compensation. Where compensation is claimed to have been received for agricultural land, the Assessing Officer must examine the claim and determine entitlement to a refund of tax deducted at source. en-us Wed, 04 Nov 2026 08:42:06 +0530 Wed, 04 Nov 2026 08:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105812 Interest under Section 28 of the Land Acquisition Act forms part of enhanced land acquisition compensation, while interest under Section 34 is payment for delay in paying compensation. Where compensation is claimed to have been received for agricultural land, the Assessing Officer must examine the claim and determine entitlement to a refund of tax deducted at source. Highlights Income Tax Wed, 04 Nov 2026 08:42:06 +0530 https://www.taxtmi.com/highlights?id=105812