https://www.taxtmi.com/caselaws?id=802403 Interest awarded under Section 28 of the Land Acquisition Act, 1894 is an accretion to the value of acquired land and forms part of enhanced compensation as a capital receipt. Amendments to Section 145A of the Income-tax Act, 1961 do not change that character, so the interest is not taxable as income from other sources. en-us Fri, 30 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802403 Interest awarded under Section 28 of the Land Acquisition Act, 1894 is an accretion to the value of acquired land and forms part of enhanced compensation as a capital receipt. Amendments to Section 145A of the Income-tax Act, 1961 do not change that character, so the interest is not taxable as income from other sources. Case-Laws Income Tax Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802403