TMI Blog2019 (11) TMI 1801X X X X Extracts X X X X X X X X Extracts X X X X ..... Pramod and others [ 2016 (8) TMI 1185 - KERALA HIGH COURT] . It is held therein that Section 96 of Act 30 of 2013 clearly discloses that no income tax or stamp duty shall be levied on any Award or enhancement made under the said Act, except under Section 46. Hence it is clear that the exemption is provided from levying income-tax and stamp duty. Therefore the assessment of tax made on such compensation received is not sustainable. In view of the position remaining settled, coupled with the terms of the CBDT Circular No.36/2016, dated 25.10.2016, as well as introduction of the proviso to Section 194 LA in the Income-tax Act, there exists no ambiguity that the compensation received under Act 30 of 2013 is in no manner liable to be taxed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant assessment year, the respondent received 80% of the compensation determined by virtue of the Award passed during the assessment year 2016-2017. The assessing authority included a portion of the receipt of compensation as taxable income by making an interpretation to Section 96 of the Act 30 of 2013 on following words; The main intention of the section is to spare the poor farmer the further, burden of Income-tax, who has already suffered loss of livelihood, replacement, emotional trauma etc. This is clear from the concluding lines of the Section 96. It says that no person claiming under any such award or agreement shall be liable to pay fee for a copy of the same. The Act here envisages a poor agriculturist, for whom even payi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observation contained in the impugned judgment is to the effect that, if the exemption is granted by the Parliament, the court is not to deny such exemption by adopting an impermissible interpretation. Hence the impugned assessment was quashed. It is aggrieved by the said judgment, that the Revenue had filed the above writ appeal. 5. We are of the considered opinion that Section 96 of the Act 30 of 2013 is clear and unambiguous in its literal meaning and does not require any interpretation by a court of law. The dictum contained in the decision of the High Court of Andhra Pradesh in C. Nanda Kumar(supra) is reiterated by the Division Bench of this court in the judgment in Writ Appeal No.1528 of 2016 dated 8th August, 2016(The Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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