{"id":52508,"date":"2025-04-05T10:12:04","date_gmt":"2025-04-05T04:42:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/surinder-kumar-v-ito-2024116-itr-529-2025-172-taxmann-com-13-amritsartrib\/"},"modified":"2025-04-05T10:12:04","modified_gmt":"2025-04-05T04:42:04","slug":"surinder-kumar-v-ito-2024116-itr-529-2025-172-taxmann-com-13-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/surinder-kumar-v-ito-2024116-itr-529-2025-172-taxmann-com-13-amritsartrib\/","title":{"rendered":"Surinder Kumar v. ITO (2024)116 ITR 529\/ [2025] 172 taxmann.com 13 (Amritsar)(Trib)"},"content":{"rendered":"<p>Held\u00a0 that the compensation received out of compulsory acquisition of land under the National Highways Act was exempt from Income-tax by virtue of section\u00a096\u00a0of the\u00a0Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013\u00a0and clarificatory Circular No. 36 of 2016, dated October 25, 2016.(2016) 388 ITR 48 (St))\u00a0 Addition is deleted. \u00a0(AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Compulsory acquisition of land by National Highways Authority of India-Compensation-Entitle to exemption. [S. 4] Right to fair compensation and transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013,S.96  S. Circular No. 36 Of 2016, Dated 25-10-2016 (2016) 388 ITR 48 (St) <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-52508","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dEU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52508","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=52508"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52508\/revisions"}],"predecessor-version":[{"id":52509,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52508\/revisions\/52509"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}