Agreed Addition Not Conclusive Where Law Grants Exemption

Tejpal Singh Vs ITO (ITAT Jaipur) Agreed Addition Not Final Word:- Compulsory Acquisition by NHAI May Be Tax-Free: ITAT Jaipur Orders Fresh Examination The Jaipur Bench (SMC) of the ITAT, vide order dated 31.12.2025, in Tejpal Singh v. ITO, Ward Neem Ka Thana (ITA No. 877/JPR/2025, AY 2014-15), set aside the orders of the lower authorities and restored all three issues to the file of the Assessing Officer for fresh adjudication, granting the assessee relief for statistical purposes. On the issue of long-term capital gain of ₹99,977, arising from compensation of ₹5.89 lakh received on compu...