https://www.taxtmi.com/caselaws?id=61046 Interest on enhanced compensation for acquired land was treated as accruing year by year, but that accrual did not enable the assessee to anticipate the quantified amount for advance-tax purposes. On the facts, there was no default in advance-tax estimation that attracted interest liability. Accordingly, interest was held not chargeable under the advance-tax interest provisions, and the assessee succeeded on the substantive issue. en-us Wed, 18 Feb 1998 00:00:00 +0530 Mon, 10 Jan 2011 16:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61046 Interest on enhanced compensation for acquired land was treated as accruing year by year, but that accrual did not enable the assessee to anticipate the quantified amount for advance-tax purposes. On the facts, there was no default in advance-tax estimation that attracted interest liability. Accordingly, interest was held not chargeable under the advance-tax interest provisions, and the assessee succeeded on the substantive issue. Case-Laws Income Tax Wed, 18 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61046