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2010 (12) TMI 548 - AT - Income TaxAddition - Capital gain - interest on enhanced compensation - Interest paid on the excess amount under s. 28 of the Land Acquisition Act, 1894, depends upon a claim made by the person whose land is acquired, whereas interest under s. 34 is for delay in making payment; it postulates award of interest at 9 per cent per annum from the date of taking possession only until it is paid or deposited - in the case of CIT us. Hindustan Housing and Land Development Trust Ltd. (1986) 58 CTR (SC) 179 : (1986) 161 ITR 524 (SC) with reference to the provision under s. 155(15) providing for refund of excess tax and after this provision, it was found no reason for postponing the liability for the amount received by the assessee - Since the amount of enhanced compensation and interest thereupon is held to be assessable in the asst. yr. 2002-03, in which it is received, the same amount shall not be again included in the other assessment year on protective basis - Decided in favour of the assessee by way of remand to AO
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