https://www.taxtmi.com/highlights?id=71615 Revision u/s 263 - Tax liability of award received by the assessee company on the acquisition of its lands under the NHAI Act, 1956 - absence of notification issued by the Central Government in terms of subsection (3) to Section 105 of the RFCTLARR Act, 2013 - AO had summarily accepted its aforesaid claim for exemption from tax, therefore, the same had rendered the order passed by him u/s. 143(3) as erroneous - AT en-us Wed, 23 Aug 2023 17:24:31 +0530 Wed, 23 Aug 2023 17:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71615 Revision u/s 263 - Tax liability of award received by the assessee company on the acquisition of its lands under the NHAI Act, 1956 - absence of notification issued by the Central Government in terms of subsection (3) to Section 105 of the RFCTLARR Act, 2013 - AO had summarily accepted its aforesaid claim for exemption from tax, therefore, the same had rendered the order passed by him u/s. 143(3) as erroneous - AT Highlights Income Tax Wed, 23 Aug 2023 17:24:31 +0530 https://www.taxtmi.com/highlights?id=71615