https://www.taxtmi.com/caselaws?id=462992 Compensation for land acquired under the National Highways Act, 1956 was treated as falling within the beneficial compensation regime of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, so Section 96 was held to bar income tax and tax deduction at source on such compensation. The CBDT clarification and the proviso to Section 194LA were noted as supporting that position. On delay in filing returns, the expression "genuine hardship" under Section 119(2)(b) was applied liberally, and a bona fide explanation based on ill health and death of the assessee justified condonation so the return could be received and processed. en-us Thu, 08 Aug 2024 00:00:00 +0530 Tue, 29 Jul 2025 20:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462992 Compensation for land acquired under the National Highways Act, 1956 was treated as falling within the beneficial compensation regime of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, so Section 96 was held to bar income tax and tax deduction at source on such compensation. The CBDT clarification and the proviso to Section 194LA were noted as supporting that position. On delay in filing returns, the expression "genuine hardship" under Section 119(2)(b) was applied liberally, and a bona fide explanation based on ill health and death of the assessee justified condonation so the return could be received and processed. Case-Laws Income Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462992