Valuation of immovable property::

Last updated: 07 September 2007

Court :
HC

Brief :
Held by the court that any Immovable property can not be valued at reversionary value for the purpose of capitalising the net annual letting value

Citation :
C.I.T. Vs. Dalpat Singh And Others

Valuation of immovable property C.I.T. Vs. Dalpat Singh And Others 31/08/2004 (2005) 276 ITR 133 (Allahabad) Case Fact: Whether immovable property can be valued at its reversionary value. Decision: Held by the court that any Immovable property can not be valued at reversionary value for the purpose of capitalising the net annual letting value

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