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National Highways Act Land Compensation: Why NHAI Awards Are Exempt from Income Tax
Case Law Details
- Case Name
- Raipur Realty Pvt. Ltd. Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Raipur
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Raipur Realty Pvt. Ltd. Vs ITO (ITAT Raipur)
Compensation under National Highways Act exempt – RFCTLARR shield extends to NHAI acquisitions- Uniform relief to land-losers—ITAT Raipur declares NHAI award non-taxable under s. 96
This appeal was a remand matter from the Chhattisgarh High Court (TAXC No. 228/2024 dated 05-05-2025), directing ITAT Raipur to decide on merits whether ₹ 65,04,107 received b Assessee as compensation for land acquired by NHAI under the National Highways Act, 1956 is taxable.
Assessee, engaged in real-estate business, had declared NIL income ...
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