ARTICLES OF AN ADVOCATE: The petitioner was awarded compensation for acquisition of his land under the provisions of the Land Acquisition Act, 1894 (for short ‘the Act’). The petitioner was also awarded interest on the compensation. 2. The revenue sought to deduct tax at source on the interest component. This was objected to by the petitioner and it is under these circumstances that the present writ petition has been filed.Section 145(b) of the Income Tax Act has been introduced which provides that the interest component of the compensation will be the income of the year in which it is received. As such, the question of spread over will not arise and if that question does not arise, tax must necessarily be deducted at source.