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Enhanced Land Compensation & Interest Taxable u/s 56(2)(viii) with 50% Section 57 Deduction

SEO Expert January 19, 2026

The Tribunal upheld taxation of enhanced compensation and interest under land acquisition after insertion of section 56(2)(viii). The ruling confirms that such receipts are taxable despite earlier judicial views.

The post Enhanced Land Compensation & Interest Taxable u/s 56(2)(viii) with 50% Section 57 Deduction appeared first on TaxGuru.

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