Income Tax Act, 1961 – Compensation - Compensation received in respect of award or agreement which has been exempted from levy of income-tax vide section 96 of the RFCTLARR Act shall also not be taxable under the provisions of income-tax Act, 1961 even if there is no specific provision of exemption for such compensation in the Income-tax Act, 1961. - VISWANATHAN M. V/s CHIEF COMMISSIONER - [2020] 274 TAXMAN 411 (KER)