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2018 (9) TMI 342 - ITAT BANGALORETaxability of sum received as interest on enhanced compensation - interest awarded u/s. 28 of the Land Acquisition Act, 1894 - enhanced compensation received on acquisition of agricultural lands - Held that:- CIT(Appeals) was fully justified in allowing exemption u/s. 10(37) of the Act on the interest received by the assessee u/s. 28 of the Land Acquisition Act, 1894. We find no grounds to interfere with the impugned order of the CIT(Appeals). See Movaliya Bhikhubhai Balabhai v. Income-tax Officer-TDS-1-Surat [2016 (5) TMI 488 - GUJARAT HIGH COURT ]- Decided against revenue
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