Interest on enhanced compensation u/s 194A must be taxed annually, not in a lump sum, per court ruling.

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....TDS u/s 194A - interest on enhanced compensation cannot be taxed all in a lump sum as having accrued on the date on which the Court passes order for enhanced compensation; the interest has to be spread over on annual basis right from the date of delivery of possession till the date of order on a time basis - HC....