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2023 (11) TMI 704 - AT - Income TaxAccrual of income - Exemption u/s 10(37)- Taxability of interest received under Section 28 of the Land Acquisition Act (hereinafter referred to LA Act) from Government, on delayed Award of compensation on compulsory acquisition of agricultural land - HELD THAT:- As decided in Smt Ramesh Bai vs. ITO [2022 (5) TMI 1056 - ITAT DELHI] interest received under Section 28 of the LA Act by the assessee is part of enhanced compensation and is not liable for Income tax.
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