Agricultural land of assessee was compulsorily acquired under Land Acquisition Act, 1894 and assessee received compensation for same. Assessee also received interest under section 28 of 1894 Act on said compensation from date of acquisition of land till date of payment of compensation to him. Assessing Officer  hedl that   as per amendments to provision under section 145A, said interest received by assessee would be deemed to be income of year in which it was received and, thus, 50 per cent of interest received on enhanced compensation during year was made taxable. Held that  interest granted under section 28 of Land Acquisition Act, 1894 on enhanced compensation received from date of acquisition of land till date of payment of compensation was part of compensation itself and same would not fall within ambit of expression ‘interest’ as envisaged under section 145A read with clause (iii) of section 56(2). Therefore, amendment by way of substitution of section 145A and insertion of clause (iii) in section 56(2) would have no applicability on instant case so as to bring said interest to tax.  (AY. 2013-14)