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        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.

        <h1>Delhi High Court: Property Valuation at 151 Golf Links Upheld</h1> The High Court of Delhi ruled in favor of the assessee regarding the valuation of a property at 151, Golf Links, New Delhi. The court applied rule 11BB of ... Estate Duty, Principal Value, Valuation The High Court of Delhi ruled in favor of the assessee regarding the valuation of a property at 151, Golf Links, New Delhi. The court applied rule 11BB of the Wealth-tax Rules, 1957, which deems the market value to be the one arrived at through a recognized method of valuation. The decision was based on a previous Supreme Court ruling that the rule is procedural and applicable to all proceedings pending when it came into force.

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