Court Rules Land Compensation u/s 96 of 2013 Act is Tax-Exempt; Rejects Impermissible Interpretation by Respondent.

Taxability of compensation awarded for the acquisition of land, buildings etc - Section 96 of the 2013 Land Acquisition Act - the exemption granted by the Parliament, this Court is of the view, is denied through an impermissible interpretation adopted by the first respondent - not taxable .....

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