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2021 (3) TMI 1399 - SCH - Income TaxCorrect head of income - interest received u/s 28 of the Land Acquisition Act, 1894 - part take the character of the compensation and would fall under the head “Capital gains” or “Income from other sources” - HC held that interest received on compensation or enhanced compensation is to be treated as “income from other sources” and not under the head “Capital gains”- HELD THAT:- Special Leave Petition is dismissed.
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