Interest on enhanced land compensation is taxable under 'Income from Other Sources' per ITAT, not exempt u/s 10(37).

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....The ITAT held that interest received on enhanced compensation for compulsory acquisition of land u/s 28 of the Land Acquisition Act, 1894 is taxable as 'Income from Other Sources' u/s 56(2)(viii) of the Income Tax Act. This is in line with the Delhi HC's decision in PCIT vs. Inderjit Singh Sodhi HUF, distinguishing the Supreme Court's ruling in CIT vs. Ghanshyam HUF which treated such interest as capital gains. The assessee's claim for exemption u/s 10(37) was rejected.....