https://www.taxtmi.com/caselaws?id=466071 Consent awards made after the Government Order dated 14.11.2014 had to be reconsidered because the Order was intended to align compensation, rehabilitation and resettlement benefits with or above the 2013 Act; the authority was therefore required to apply that framework and hear the land-losers again. Compensation paid under awards passed after the 2013 Act was also treated as exempt from income tax under Section 96, so tax deducted at source could not be retained against the petitioners and was directed to be refunded, with liberty to the Department to proceed against the Government if otherwise entitled. en-us Wed, 12 Apr 2023 00:00:00 +0530 Thu, 22 Jan 2026 19:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466071 Consent awards made after the Government Order dated 14.11.2014 had to be reconsidered because the Order was intended to align compensation, rehabilitation and resettlement benefits with or above the 2013 Act; the authority was therefore required to apply that framework and hear the land-losers again. Compensation paid under awards passed after the 2013 Act was also treated as exempt from income tax under Section 96, so tax deducted at source could not be retained against the petitioners and was directed to be refunded, with liberty to the Department to proceed against the Government if otherwise entitled. Case-Laws Indian Laws Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466071