COMMISSIONER OF INCOME TAX Vs. JOGINDER SINGH

JUDGEMENT

(1.) THOUGH these appeals stand admitted, formally no question of law has been framed. However, the following question of law arise for determination in this case:

(2.) THIS question does not survive in view of the pronouncement of the judgment of the Apex Court that the interest payable under Section 28 of the Land Acquisition Act, 1894 is a part of compensation and is not interest at all and therefore, must be taxed as compensation.

(3.) IN view of the aforesaid judgment of the Apex Court, this amount is to be treated as part of compensation itself and is not to be treated as interest. Therefore, the question of law framed above does not survive any more.