Compensation received by pvt ltd. compnay on compulsory acquisition of its office industrial land by

Industrial land owned by Pvt Ltd company has been compulsorily acquired by NHAI. Pvt. Ltd. company can claim exemption of this amount by vide circular no.36/2016 of CBDT dated 25/10/2016 ?

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Yes, or else you may also claim exemption u/s 54D

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