1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Valuation dispute resolved: residential property treated as one unit, excess land not separate.</h1> The appeal involved the valuation of a residential house under r. 1BB. The Tribunal held that the entire property should be treated as one unit under r. ... - The appeal is related to the valuation of a residential house under r. 1BB. The assessee added 30% to the capitalised value of the maintainable rent due to excess unbuilt land. The WTO added Rs. 4,50,000 for considering 45 cents of land as independent property. The Tribunal held that the entire property should be treated as one unit under r. 1BB, deleting the additional amount added by the WTO. The appeal was allowed. (Case: Appellate Tribunal ITAT MADRAS-C, Citation: 1987 (4) TMI 134 - ITAT MADRAS-C)
TaxTMI 
TaxTMI 
