Land Acquisition – Condonation of Delay – Compensation – Land Acquisition Act, 1894 – Article 300A, Constitution of India
Income Tax Act, 1961 – Sections 10(37), 45(5), 56(2)(viii), 2(28A) – Land Acquisition Act, 1894 – Sections 28, 34 – Interest on Delayed Compensation for Compulsory Acquisition of Agricultural Land – Classification and Exemption.