under
the RFCTLARR Act from the provisions of the Income Tax Act and that the NHAI Act,
1956 is an Act to provide ... Resettlement Act, 2013 ('RFCTLAAR Act')-reg.-
Under the existing provisions of the income-tax Act, 1961 ('the Act'), an agricultural
land
benefit
of RFCTLARR Act .
B) Secondly the land was acquired under NHAI Act and not under
RFCTLARR Act , therefore the assessee is not entitled ... Areas Acquisition and Development Act,
1957 (20 of 1957).
12. The Electricity Act, 2003 (36 of 2003).
13. The Railways Act
Resettlement Act, 2013 ('RFCTLAAR Act') reg.-
Under the existing provisions of the income-tax Act, 1961 ('the Act'), an agricultural
land ... RFCTLARR Act ). Therefore, compensation received for compulsory acquisition of land
under the RFTLARR Act (except those made under section 46 under the RFCTLARR
Act
shown by assessee in its return of
income in view of RFCTLARR Act . But as per the
award letter of the office of competent authority ... thus, the
acquisition of land fell within the purview of RFCTLARR Act although
the award of compulsory acquisition was received by the assessee
ACT, 1961 AND SECTION 96 OF THE RIGHT TO FAIR
COMPENSATION AND TRANSPARENCY IN LAND
ACQUISITION, REHABILITATION AND RESETTLEMENT ACT,
2013 (RFCTLARR ACT) - INCOMECHARGEABLE ... TAXABILITY OF COMPENSATION RECEIVED BY LAND OWNERS
FOR LAND ACQUIRED UNDER RFCTLARR ACT CIRCULAR
NO.36/2016
[F.NO.225/88/2016-ITA.II], DATED
RFCTLARR Act will not
apply, namely, the Maharashtra Highways Act, the Maharashtra
Industrial Development Act, the Maharashtra Regional and Town
Planning Act and the Maharashtra ... section 46 of RFCTLARR Act, 2013. 1. The
Maharashtra Highways Act (LV of 1955). 2. The Maharashtra
Industrial Development Act
Section 96 of RFCTLAAR Act. The award was
passed under Section 11 of the Act i.e. land acquisition
Act, 1894. According to the learned ... Act
shall come into force replacing the earlier Act of
1894 which stood repealed.
- The Act had following provisions with respect to the
earlier Act
that Act respect of acquisition made
under the National Highways Act and as such assessee is not entitled to
exemption under RFCTLARR Act read with ... RFCTLARR Act, 2013, within one year
from the date of commencement of that Act concerning an acquisition made
under the NHAI Act, 1956; therefore
exempt. The assessee
firm has relied on section 96 of the RFCTLARR Act and CBDT Circular N.
36/2016 dated 25-10-2016.
6.6 During ... RFCTLAARAct')-
reg.-Resettlement Act, 2013
1. Under the existing provisions of the Income-tax Act, 1961 ('the
Act'), an agricultural land which
provisions of the 2013 Act became applicable to the other related Acts
mentioned in the Fourth Scheduled, Including the NH Act, 1956 with effect from ... RFCTLARR (Amendment) Ordinance, 2014 (9 of 2014) was
promulgated on 31st December, 2014, thereby, inter-alia, amending Section 105 of the
RFCTLARR Act to extend
