Supreme Court of India
T. N. K. Govindarajulu Chetty v. Commissioner of Income-tax, Madras
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From the headnote
c Income-tax Act, 1922(11 of 1922)-Interest on compensatwn for property acquired-If taxable. The assessees were offered compensation and interest on the ainount of compensation in respect of their property which was first requisitioned under r, 75A of the Defence of India Act, 1939 and later acquired by the State under. s. S of the Requisitioned Land (Continuance of Powers) Act. The Requisition Act provided that compensation payable shall be determined in accordance with the provisions of s. 19 of the Defence of India Act and the rules thereunder, but neither s. 19 nor the Rules. provided
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