https://www.taxtmi.com/caselaws?id=773369 Compensation received for land acquisition under the NHAI enactment was held not to fall within the exemption under section 96 of the land acquisition statute, because the exemption depends on the statutory scheme and the interaction between sections 96 and 105, including the exclusion of Fourth Schedule enactments. That question was treated as debatable rather than a patent error apparent from the record, so it could not be corrected in rectification proceedings under section 154 of the Income-tax Act. The Tribunal followed the jurisdictional view relied on by the first appellate authority and sustained the denial of relief. en-us Wed, 18 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773369 Compensation received for land acquisition under the NHAI enactment was held not to fall within the exemption under section 96 of the land acquisition statute, because the exemption depends on the statutory scheme and the interaction between sections 96 and 105, including the exclusion of Fourth Schedule enactments. That question was treated as debatable rather than a patent error apparent from the record, so it could not be corrected in rectification proceedings under section 154 of the Income-tax Act. The Tribunal followed the jurisdictional view relied on by the first appellate authority and sustained the denial of relief. Case-Laws Income Tax Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773369