https://www.taxtmi.com/caselaws?id=778892 Compensation for compulsory acquisition of land under the National Highways Act, 1956 is treated as exempt from income-tax where the compensation is determined under the RFCTLARR Act framework. The text explains that sections 96, 103, 105 and 113, read with the 28.08.2015 removal of difficulties order under section 113(1), extend the Act's beneficial compensation provisions to Fourth Schedule enactments. It also notes that the exclusion in section 105 does not defeat the exemption when the compensation itself is regulated through that framework. The result stated is that section 96 applies to such compensation, and it is not liable to income-tax. en-us Mon, 15 Sep 2025 00:00:00 +0530 Mon, 09 Feb 2026 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778892 Compensation for compulsory acquisition of land under the National Highways Act, 1956 is treated as exempt from income-tax where the compensation is determined under the RFCTLARR Act framework. The text explains that sections 96, 103, 105 and 113, read with the 28.08.2015 removal of difficulties order under section 113(1), extend the Act's beneficial compensation provisions to Fourth Schedule enactments. It also notes that the exclusion in section 105 does not defeat the exemption when the compensation itself is regulated through that framework. The result stated is that section 96 applies to such compensation, and it is not liable to income-tax. Case-Laws Income Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778892