https://www.taxtmi.com/caselaws?id=70433 The appeal was partly allowed with regard to the valuation of the property covered by the road, which was determined to have no marketable value and thus valued at nil. The Tribunal overturned the Commissioner's decision, considering the property's importance for access to various properties and its easement rights. The issue of valuing cars was not pursued by the assessee's counsel and was consequently rejected. en-us Thu, 19 Nov 1992 00:00:00 +0530 Sat, 16 Apr 2011 11:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70433 The appeal was partly allowed with regard to the valuation of the property covered by the road, which was determined to have no marketable value and thus valued at nil. The Tribunal overturned the Commissioner's decision, considering the property's importance for access to various properties and its easement rights. The issue of valuing cars was not pursued by the assessee's counsel and was consequently rejected. Case-Laws Wealth-tax Thu, 19 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70433