2017 (6) TMI 1276

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....he CIT(A) on 14.10.2016 in relation to Assessment Year 2013-14. 2. The only issue raised in this appeal is against the treating the net interest of Rs. 42,77,283/-, being the amount of interest u/s 28 of the Land Acquisition Act, 1894 as chargeable to tax u/s 56 of the Income-tax Act, 1961 (hereinafter also called 'the Act') 3. Briefly stated, the facts of the case are that the assessee received....