https://www.taxtmi.com/caselaws?id=778228 Compensation received for compulsory acquisition of land was claimed as exempt under section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, with corresponding TDS credit sought through rectification of the intimation under section 143(1). The claim was not accepted because the assessee did not produce the return of income, Form 26AS, or acquisition documents despite repeated ities before the appellate authorities, so the exemption and credit could not be verified on record. In these circumstances, the refusal to rectify was not disturbed and the order under section 154 was sustained. en-us Tue, 09 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778228 Compensation received for compulsory acquisition of land was claimed as exempt under section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, with corresponding TDS credit sought through rectification of the intimation under section 143(1). The claim was not accepted because the assessee did not produce the return of income, Form 26AS, or acquisition documents despite repeated ities before the appellate authorities, so the exemption and credit could not be verified on record. In these circumstances, the refusal to rectify was not disturbed and the order under section 154 was sustained. Case-Laws Income Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778228