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2013 (11) TMI 1450 - AT - Income TaxInterest on enhanced compensation - Held that:- Following CIT v. Ghanshyam HUF [2009 (7) TMI 12 - SUPREME COURT] - Interest u/s 34 is interest and is not part of compensation - Following Rama Bai v. CIT [1989 (11) TMI 2 - SUPREME Court] - The interest accrued to the assessee has to be spread over on an annual basis right from the date of delivery of possession till the date of the order of the Court on time basis - Decided against Revenue.
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