Informative

Interest On Enhanced Compensation Forms Part Of Compensation Exempted From Income Tax; US 1037 And RFCTLARR Act; ITAT

Update / Judgement Date

30 Sept 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income TaxRERA & Property Act

The ITAT rules that interest on enhanced compensation is part of the compensation exempted from income tax under Sections 1037 and RFCTLARR Act. This decision provides clarity on tax exemptions related to land acquisition.

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Interest On Enhanced Compensation Forms Part Of Compensation Exempted From Income Tax; US 1037 And RFCTLARR Act; ITAT

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