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        Wealth-tax

        1987 (3) TMI 62 - HC - Wealth-tax

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        Delhi High Court Affirms Tribunal's Property Valuation Method Decision The High Court of Delhi upheld the Tribunal's decision to use the land and building method for valuing a property on Barakhamba Road, New Delhi, ...
                        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.

                              Delhi High Court Affirms Tribunal's Property Valuation Method Decision

                              The High Court of Delhi upheld the Tribunal's decision to use the land and building method for valuing a property on Barakhamba Road, New Delhi, considering its commercial and residential aspects. The applications regarding valuation were dismissed with no costs.


                              The High Court of Delhi dismissed the applications regarding the valuation of a property on Barakhamba Road, New Delhi. The Tribunal upheld the Commissioner of Wealth-tax (Appeals) decision to use the land and building method for valuation, considering the commercial and residential aspects of the land. The Tribunal's decision was based on factual appreciation, and the applications were dismissed with no costs.
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