https://www.taxtmi.com/caselaws?id=380426 Compensation for compulsory acquisition of land and building was remitted for fresh examination because CBDT Circular No. 36 of 2016 and section 96 of the RFCTLARR Act had not been placed before or considered by the lower authorities. The Tribunal held that the exemption claim needed reconsideration on the basis of the relevant circular and statutory provisions, and directed the Assessing Officer to adjudicate the matter de novo to secure substantial justice and avoid multiplicity of proceedings. en-us Thu, 16 May 2019 00:00:00 +0530 Mon, 20 May 2019 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380426 Compensation for compulsory acquisition of land and building was remitted for fresh examination because CBDT Circular No. 36 of 2016 and section 96 of the RFCTLARR Act had not been placed before or considered by the lower authorities. The Tribunal held that the exemption claim needed reconsideration on the basis of the relevant circular and statutory provisions, and directed the Assessing Officer to adjudicate the matter de novo to secure substantial justice and avoid multiplicity of proceedings. Case-Laws Income Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380426