https://www.taxtmi.com/caselaws?id=191743 Compensation awarded under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is exempt from income tax and stamp duty under Section 96, and that exemption operates fully unless the matter falls within the Section 46 exception. As Section 46 was not applicable on the facts, income tax and stamp duty could not be deducted from the compensation payable. The challenge to the writ relief therefore failed, consistent with the prior Division Bench interpretation of the same statutory question. en-us Mon, 08 Aug 2016 00:00:00 +0530 Mon, 17 Apr 2017 09:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191743 Compensation awarded under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is exempt from income tax and stamp duty under Section 96, and that exemption operates fully unless the matter falls within the Section 46 exception. As Section 46 was not applicable on the facts, income tax and stamp duty could not be deducted from the compensation payable. The challenge to the writ relief therefore failed, consistent with the prior Division Bench interpretation of the same statutory question. Case-Laws Income Tax Mon, 08 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191743