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1996 (4) TMI 10 - SC - Income TaxWhether the compensation awarded under the head Fourthly in sub-section (1) of section 23 of the Land Acquisition Act 1894 does or does not represent the compensation for the land acquired - HC has held rightly that the amount awarded under the said head stands on the same footing as the amount awarded under any other head in the said sub-section & that no distinction as between them is permissible. All of them represent the compensation awarded for the land acquired under the Act
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