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![Interest under Land Acquisition Act is Capital Receipt being an Integral part of enhanced Compensation, exempted u/s 10 (37): ITAT [Read Order] Interest under Land Acquisition Act is Capital Receipt being an Integral part of enhanced Compensation, exempted u/s 10 (37): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Delhi-Income-tax-Income-tax-news-Interest-taxscan.jpg)
Interest under Land Acquisition Act is Capital Receipt being an Integral part of enhanced Compensation, exempted u/s 10 (37): ITAT [Read Order]
In recent ruling, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that interest under land acquisition Act is capital receipt...