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1. 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...

2. Compensation received under an award passed by the Land Acquisition Officer u/s 24(1) of the Right to Fair Compensation and Transparency in Land Acquisition,...

3. TDS u/s 194A on Interest accrued on Compensation awarded under the Motor Vehicle Act - Interest for the period from the date of the Claim Petition till passing of the...

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

5. TDS u/s 194A(3)(ix) - TDS on accrued interest on the compensation amount - compensation and interest thereupon awarded by Motor Accident Claims Tribunal, by no stretch...

6. TDS liability - Factoring/discounting charges cannot be treated as interest for the purpose of 194A - HC

7. 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...

8. Nature of land - capital gain on sale of land - exemption u/s 10(37) - assessee's agricultural land was compulsorily acquired by following entire procedure prescribed...

9. TDS liability on Insurance companies - TDS u/s 194A -Taxability of interest awarded by the Motor Accident Claim Tribunal - Period is from the date of the Claim Petition...

10. 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...

11. TDS on compensation and interest awarded by the Motor Accident Claims - Compensation cannot be categorized or even described as income - TDS is not liable to be deducted - HC

12. Exemption u/s 10(37) - Assessee has received compensation on compulsory acquisition of urban agricultural land - Once sufficient material is placed that land was...

13. 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...

14. The Supreme Court held that the acquisition proceedings failed to comply with the statutory requirement of paying full and final compensation to the landowners before...

15. Addition u/s.56(2)(viii) - interest for delayed payment of compensation under the Land Acquisition Act - interest received by the assessee towards delayed payment of...