https://www.taxtmi.com/caselaws?id=70264 Rule 1BB valuation of a residential house does not permit splitting a single dwelling unit into separate components for independent valuation of the unbuilt land. Where the vacant area in front formed part of the same property and was used as a garden with the house, it had to be treated as part of one residential unit. The proportionate addition contemplated by Rule 1BB applied only to excess unbuilt area and did not justify a separate land addition on these facts. The valuation therefore had to be recomputed without bifurcating the property. en-us Thu, 30 Apr 1987 00:00:00 +0530 Fri, 15 Apr 2011 11:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70264 Rule 1BB valuation of a residential house does not permit splitting a single dwelling unit into separate components for independent valuation of the unbuilt land. Where the vacant area in front formed part of the same property and was used as a garden with the house, it had to be treated as part of one residential unit. The proportionate addition contemplated by Rule 1BB applied only to excess unbuilt area and did not justify a separate land addition on these facts. The valuation therefore had to be recomputed without bifurcating the property. Case-Laws Wealth-tax Thu, 30 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70264