{"id":54493,"date":"2025-05-22T15:21:26","date_gmt":"2025-05-22T09:51:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vachaspati-sharma-v-ito-2025-210-itd-537-delhi-trib-2\/"},"modified":"2025-05-22T15:21:26","modified_gmt":"2025-05-22T09:51:26","slug":"vachaspati-sharma-v-ito-2025-210-itd-537-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vachaspati-sharma-v-ito-2025-210-itd-537-delhi-trib-2\/","title":{"rendered":"Vachaspati Sharma v. ITO (2025) 210 ITD 537 (Delhi) (Trib.)"},"content":{"rendered":"<p>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 &amp; Haryana High Court in Mahender Pal Narang v. CBDT [2020] 120 taxmann.com 400\/275 Taxman 222\/423 ITR 13 (Punjab &amp; 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)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56: Income from other sources &#8211; Interest on compensation-  Assessable as income from other sources  . [ S.10(37), Land Acquisition Act , 1894 , S 28  ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-54493","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eaV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=54493"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54493\/revisions"}],"predecessor-version":[{"id":54494,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54493\/revisions\/54494"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}