https://www.taxtmi.com/caselaws?id=191737 Where no award under the 1894 Land Acquisition Act had been made before commencement of the 2013 Act, the later award is governed by the 2013 regime and must be treated as an award under that Act; the proper challenge lies by reference under Section 64(1), not Section 18 of the 1894 Act. The 2013 Act also bars income-tax on awards made under it, except where the Act specifically permits deduction under Section 46. On that basis, income-tax deduction from the compensation was impermissible and the claimant's right to seek a reference under the new statutory mechanism remained intact. en-us Mon, 18 Jan 2016 00:00:00 +0530 Sun, 16 Apr 2017 07:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191737 Where no award under the 1894 Land Acquisition Act had been made before commencement of the 2013 Act, the later award is governed by the 2013 regime and must be treated as an award under that Act; the proper challenge lies by reference under Section 64(1), not Section 18 of the 1894 Act. The 2013 Act also bars income-tax on awards made under it, except where the Act specifically permits deduction under Section 46. On that basis, income-tax deduction from the compensation was impermissible and the claimant's right to seek a reference under the new statutory mechanism remained intact. Case-Laws Indian Laws Mon, 18 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191737