https://www.taxtmi.com/caselaws?id=69746 The extent of land appurtenant to a dwelling house depends on the facts of each case, and no rigid test can be applied by reference to urban land ceiling guidelines or ideal plot sizes. Where an old residential property included a car porch, sit-out, lawn, flower beds, out-house, cow shed and driveway as part of a compact residential unit, the surrounding land was treated as integral to the house. On that basis, the split made between the building and the surrounding land was regarded as artificial, and the full plot was treated as appurtenant to the dwelling house for capital gains reinvestment relief. en-us Mon, 21 Apr 1980 00:00:00 +0530 Mon, 11 Apr 2011 18:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69746 The extent of land appurtenant to a dwelling house depends on the facts of each case, and no rigid test can be applied by reference to urban land ceiling guidelines or ideal plot sizes. Where an old residential property included a car porch, sit-out, lawn, flower beds, out-house, cow shed and driveway as part of a compact residential unit, the surrounding land was treated as integral to the house. On that basis, the split made between the building and the surrounding land was regarded as artificial, and the full plot was treated as appurtenant to the dwelling house for capital gains reinvestment relief. Case-Laws Income Tax Mon, 21 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69746