Only Acquisitions under Section 96 of Right to Fair Compensation Act are Exempt

CIT (TDS) Vs Tushira Industries (Karnataka High Court) Acquisition under section 96 of Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 alone are exempt & not under the other Acts The Commissioner of Income Tax (TDS) has preferred these intra court appeals, for laying a challenge to a common judgment dated 12.04.2023 entered by a learned Single Judge of this Court whereby, land-losers’   other identical cases, having been favoured, they have been relieved off from the levy of income tax on the compensation paid for the acquisiti...