The interest on compensation or on enhanced compensation cannot be considered as compensation and shall be chargeable to tax under the head income from other sources. Following Punjab & Haryana High Court in Mahender Pal Narang v. CBDT [2020] 120 taxmann.com 400/275 Taxman 222/423 ITR 13 (Punjab & Haryana) it was held that interest issued on the compensation for enhanced compensation is to be treated as income from other sources. (AY. 2019-20)