https://www.taxtmi.com/highlights?id=92806 The HC held that the Ministry's 2015 order brings enactments in the Fourth Schedule within the RFCTLARR Act for purposes of determination of compensation, rehabilitation, resettlement and related amenities; consequently compensation awarded by the acquiring authority under the National Highways Act, 1956 is governed by the RFCTLARR Act. Pursuant to Section 103, RFCTLARR Act operates in addition to other laws, and beneficiaries of compensation are entitled to the statutory benefits under Section 96, including exemption from income tax, stamp duty and fees. The substantial question of law is answered for the assessee and against the revenue: compensation received for acquired land is not exigible to tax. en-us Wed, 24 Sep 2025 08:08:38 +0530 Wed, 24 Sep 2025 08:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92806 The HC held that the Ministry's 2015 order brings enactments in the Fourth Schedule within the RFCTLARR Act for purposes of determination of compensation, rehabilitation, resettlement and related amenities; consequently compensation awarded by the acquiring authority under the National Highways Act, 1956 is governed by the RFCTLARR Act. Pursuant to Section 103, RFCTLARR Act operates in addition to other laws, and beneficiaries of compensation are entitled to the statutory benefits under Section 96, including exemption from income tax, stamp duty and fees. The substantial question of law is answered for the assessee and against the revenue: compensation received for acquired land is not exigible to tax. Highlights Income Tax Wed, 24 Sep 2025 08:08:38 +0530 https://www.taxtmi.com/highlights?id=92806