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1. Characterization of receipt - interest received by the assessee u/s 28 and 34 of the Land Acquisition Act, 1894 - The Delhi High Court, in a case concerning the...

2. Enhanced Compensation – Interest on enhanced compensation - Waiver of Interest - assessee was entitled for waiver of interest till the date of receipt of enhanced...

3. Addition made for interest received on enhanced compensation on account of compulsorily acquisition of Agriculture land - CIT(A) was not correct in upholding the...

4. Taxability of a sum received as interest on enhanced compensation - Exemption u/s. 10(37) - Thus interest received under Section 28 of the LA Act by the assessee is part...

5. Taxability of sum received as interest on enhanced compensation - interest awarded u/s. 28 of the Land Acquisition Act, 1894 - enhanced compensation received on...

6. Interest received on compensation/enhanced compensation u/s 28 and 34 of the Land Acquisition Act - The compensation being exempt u/s 10(37) of the Act is not disputed....

7. Interest received on enhanced compensation u/s 56(2)(viii) is taxable as income from other sources and not under capital gains. The Punjab & Haryana High Court's...

8. Receipt of interest on enhanced compensation - Income from other sources - the interest received by the assessee u/s 28 of the Land Acquisition Act, 1984 on enhanced...

9. TDS liability u/s 194A - Interest received on compensation for agricultural land - Award of Compensation - It is infact an enhanced compensation - No TDS liability.

10. TDS u/s 194A - Interest received on Compensation received under MV Act - the interest granted on compensation or enhanced compensation awarded by MACT or this Court from...

11. Correct head of income - interest received under Section 28 of the Land Acquisition Act, 1894 - part take the character of the compensation and would fall under the head...

12. Nature of income - Income from other sources - interest income received u/s. 28 of Land Acquisition Act, 1984 as taxable u/s 56(2)(viii) r.w.s. 145A(b) - Scope of...

13. Interest on enhanced compensation is liable to be taxed under S. 56 even when compensation is treated as agricultural income and is not covered by Section 45

14. Enhanced compensation and interest - compensation and interest thereon is sub-judice before the Hon’ble Delhi High Court - Admittedly the assessee followed mercantile...

15. Interest granted u/s 28 of the Land Acquisition Act on enhanced compensation or compensation awarded by the reference court u/s 18, from the date of land possession till...