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2014 (7) TMI 1326 - ITAT DELHIExemption u/s 10(37) - Enhanced compensation received by assessee - Interest on enhanced compensation - HELD THAT:- As decided by ITAT in his brother’s case it is not denied by the revenue that the interest received by the appellant was u/s 28 of the Land Acquisition Act, 1894 and in view of the decision of Hon'ble Apex Court in the case of CIT vs. Ghanshyam (HUF) [2009 (7) TMI 12 - SUPREME COURT] such interest is part of the enhanced compensation. Enhanced compensation received is exempted u/s 10(37) of the Act and thus dismiss the revenue’s appeal.
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