https://www.taxtmi.com/caselaws?id=64023 The appeals filed by the assessees were allowed, and those filed by the Department were dismissed. The Tribunal directed the Wealth Tax Officer to adopt the yield capitalization method for valuing the cold storage property and confirmed the approach for the Town Hall property valuation. The deduction under section 5(1)(iv) was to be allowed at the assessee's option. en-us Tue, 28 Sep 1993 00:00:00 +0530 Thu, 03 Feb 2011 12:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64023 The appeals filed by the assessees were allowed, and those filed by the Department were dismissed. The Tribunal directed the Wealth Tax Officer to adopt the yield capitalization method for valuing the cold storage property and confirmed the approach for the Town Hall property valuation. The deduction under section 5(1)(iv) was to be allowed at the assessee's option. Case-Laws Wealth-tax Tue, 28 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64023