https://www.taxtmi.com/caselaws?id=64021 The tribunal directed the AO to recalculate the value of the space on the two valuation dates based on specific steps, including listing and classifying the space, considering booked rates, valuing car parking space, treating retained space as self-occupied, valuing unbooked space, discounting outstanding instalments, and deducting charges. The appeals were allowed in part, with the assessee instructed to provide essential information for the recalculation of the value. en-us Wed, 24 Nov 1993 00:00:00 +0530 Thu, 03 Feb 2011 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64021 The tribunal directed the AO to recalculate the value of the space on the two valuation dates based on specific steps, including listing and classifying the space, considering booked rates, valuing car parking space, treating retained space as self-occupied, valuing unbooked space, discounting outstanding instalments, and deducting charges. The appeals were allowed in part, with the assessee instructed to provide essential information for the recalculation of the value. Case-Laws Wealth-tax Wed, 24 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64021