Apportionment of value for immovable property services across multiple jurisdictions follows nights, area, or time spent. Apportionment of the value of services attributable to more than one State or Union territory applies to services directly related to immovable property, lodging accommodation, accommodation for marriage or similar functions, and ancillary services where the property, boat or vessel is located in more than one jurisdiction. In the absence of a contract for separate valuation, lodging accommodation is apportioned by nights stayed, other immovable property-related services and single properties spanning contiguous jurisdictions are apportioned by area, and houseboat or vessel accommodation is apportioned by time spent in each jurisdiction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Apportionment of value for immovable property services across multiple jurisdictions follows nights, area, or time spent.
Apportionment of the value of services attributable to more than one State or Union territory applies to services directly related to immovable property, lodging accommodation, accommodation for marriage or similar functions, and ancillary services where the property, boat or vessel is located in more than one jurisdiction. In the absence of a contract for separate valuation, lodging accommodation is apportioned by nights stayed, other immovable property-related services and single properties spanning contiguous jurisdictions are apportioned by area, and houseboat or vessel accommodation is apportioned by time spent in each jurisdiction.
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