Taxability of legal representative

Dear sir, Interest received is clearly income in the hands of the recipient. However, the interest on compensation awarded is worked out on the basis of the delay in the payment of the compensation amount from the date on which it is due. Therefore, the interest received has to be apportioned to the various AYs to which it pertains. In the case of interest paid on compulsory acquisition of lands, the Supreme Court has approved such apportionment of interest received in the following two cases. This may be of immense help in this case. 1. Rama Bai Vs CIT (1990) 181 ITR 400 (SC) 2. Govindarajulu Chetty (T.N.K) Vs CIT (1967) 66 ITR 465 (SC) The real problem in this case is how to account apportion the TDS amount to the various AYs. Regarding levy of interest under 234A,B & C, it is clear case in which the assessee is prevented by sufficent cause in paying his tax dues so as to fall within the criteiria fixed by the CBDT for waiver of 234A,B & C interest. The assessee may file a petition before the CCIT of his jurisdiction for appropriate relief. Though the entire process would take some time to materialise, this would be the ideal method of availing the maximum relief from the tax burden in such genuine cases. Please post your response. With Regards.