Interest u/s 28 of the Land Acquisition Act is taxable as "Income from other sources" after amendment.

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Full Text of the Document

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....Interest received by the assessee u/s. 28 of the Land Acquisition Act, 1984 - it is palpable that post the decision in Ghanshyam, a statutory amendment has been carried out providing that income by way of interest received on compensation or on enhanced compensation shall be chargeable to income-tax under the head “Income from other sources”. - AT....