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Income Tax | NHAI Acquisition Interest Is Part of Exempt Award: Section 96 Overrides Taxability u/s 56(2)(viii)

16 Sept 2026 · 1d agoBy CA Vijayakumar Shetty

ITAT Pune deletes ₹31.72 lakh addition on interest from enhanced compensation, holding RFCTLARR Act exemption applicable to compulsory land acquisition. The post NHAI Acquisition Interest Is Part of Exempt Award: Section 96 Overrides Taxability u/s 56(2)(viii) appeared first on TaxGuru .

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