https://www.taxtmi.com/caselaws?id=802339 Interest on excess acquisition compensation under Section 28 forms part of the enhanced value of the acquired land, whereas interest under Section 34 compensates for delay in payment. An acquisition award may also include additional compensation and solatium. Where tax deducted from agricultural-land compensation has been deposited with the Income Tax Department, the Assessing Officer assesses the nature of the land and determines the refund claim. en-us Fri, 30 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802339 Interest on excess acquisition compensation under Section 28 forms part of the enhanced value of the acquired land, whereas interest under Section 34 compensates for delay in payment. An acquisition award may also include additional compensation and solatium. Where tax deducted from agricultural-land compensation has been deposited with the Income Tax Department, the Assessing Officer assesses the nature of the land and determines the refund claim. Case-Laws Income Tax Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802339