S. 4 : Charge of income-tax-Compensation-Acquisition of non- Agricultural land-Corporation of Kochi-Compensation received is held to be not taxable. [Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, S. 96, Land Acquisition Act, 1894]
M. Vishwanathan v. CCIT (2020) 116 taxmann.com 894 / 274 Taxman 411 (Ker.)(HC)