The Income Tax Ordinance meets with the Sections 2 (29) and 136 (1) of the Land Acquisition Act of 1979 (1 of 1894), the assessment of the interest of the collection of Section 28 Revenue under Section 28 of the Land Acquisition Act, 1894. Was compounded by interest. The Income Tax Appellate Tribunal found that such interest was in the nature of an uncomfortable and recurring income that was not liable to be taxed on legitimate interest granted under Section 28 of the Land Acquisition Act. ? In 1894, interest in farm and substance was the receipt of income, not the collection of capital and thus liable to be taxed under the Income Tax Ordinance 1979.
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