Interest under Section 28 of Land Acquisition Act is part of compensation, exempting capital gains under Section 10(37)
Interest under Section 28 of Land Acquisition Act is part of compensation, exempting capital gains under Section 10(37) Issue Whether interest received under Section 28 of the Land Acquisition Act, 1894 on compulsory acquisition of agricultural land forms part of enhanced compensation exempt under Section 10(37), and whether a revision under Section 263 by the… Read More »