National Highways Act Land Compensation: Why NHAI Awards Are Exempt from Income Tax

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 NI

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