TMI Blog2016 (8) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... income tax or stamp duty shall be levied on any award or agreement made under this Act, except under Section 46. It is not in dispute that Section 46 of the Act, 2013 is not applicable to the facts of this case. Hence, it is amply clear that as per Section 96 of the Act, 2013, exemption is provided from levying income tax and stamp duty. In an identical case, a Division Bench of this Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the provisions of the Land Acquisition Act, 1894. However, before passing the award under the said Act, the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (hereinafter referred to as 'the Act, 2013') came into force. Consequently, proceedings were continued under the Act, 2013 and the compensation was determined as per the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Division Bench of this Court in W.A. No.1422 of 2015 has already concluded that income tax is not liable to be deducted from the compensation payable to similarly placed persons. The learned Single Judge, following the dictum laid down in W.A. No.1422 of 2015 and observing the provisions of Section 96 of the Act, 2013, has allowed the writ petitions directing the authorities to pay compensation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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