The assesssee claimed exemption in respect of compensation received in view of land compulsorily acquired by the Government. The Assessing Officer denied the exemption which was affirmed by the Tribunal.   Tribunal held that exemption was applicable to the lands acquired under RFCTLARR Act after 1-1 2014 and it cannot be extended to the lands if acquired under enactments mentioned in fourth schedule of RFCTARR Act.  The Tribunal considered the provisions of section. 105 (3) read with fourth schedule and noticed that the provisions of RFCTLARR Act  2013, shall be applicable to the enactments  mentioned in the fourth schedule, if the Central Government  within one year of passing of the Act, issues notification in that regard mentioning therein that RECTLARR Act, 2013 shall apply with such exceptions  or modifications to the enactments. The Tribunal held that in the absence of notification u/s 96 of the RECTALRR Act, 2013, the exemption could not be extended to the assessee. (AY. 2015-16)