What is the situation of TDS deducted by the income tax department on section 28 of land acquisition act 1894 ?

sir after mahenderpal's narang case what is the situation of TDS deducted by the income tax department on section 28 of land acquisition act 1894

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  CITATION OF CHENNAI ITAT JUDGEMENT IN THE CASE OF M/S S V GLOBAL MILL LTD

INTEREST ON COMPENSATION RECEIVED FOR LAND ACQUISITION FOR DELAYED PAYMENT/S BY NATIONAL HIGHWAY AUTHORITY OF INDIA LTD WHEHERR TAXABLE IF THE COMPENSATION ITSELF IS EXEMPT UNDER RECLLAR ACT  ? PLEASE REFER CHENNAI ITAT JUDGEMENT IN THE CASE OF M/S SV GLOBAL MILL LTD.

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  Whether interest on compensation received under land acquisition Act is taxable ?

AfterGhanshyam (HUF>[2009] 315 ITR 1 (SC), it was settled thatinterest received on compensation or enhanced compensation under section 28 of Land Acquisition Act, 1894 is not taxable being part of enhanced compensation itself Courts /tribunals have decided in favour of assessee on the basis Ghanshyam(HUF) consistently. However, P & H High Court in Mahender Pal Narang v. CBDT [2020] 120 taxmann.com 400 (Punjab & Haryana) decided against the assessee by relying on sections 56(2) and 57 of the 1961 Act. P & H High court while deciding against the assessee, dissented with Gujarat High Court Movaliya Bhikhubhai Balabhai v. ITO(TDS)…

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