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    <description>The Tribunal upheld the tax liability on compensation received by the appellant for land acquisition by the National Highway Authority of India. The decision was based on the timing of entitlement to compensation and the inapplicability of the RFCTLARR Act provisions, dismissing the appellant&#039;s appeal.</description>
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      <description>The Tribunal upheld the tax liability on compensation received by the appellant for land acquisition by the National Highway Authority of India. The decision was based on the timing of entitlement to compensation and the inapplicability of the RFCTLARR Act provisions, dismissing the appellant&#039;s appeal.</description>
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