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    <title>1994 (9) TMI 342 - Supreme Court</title>
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    <description>In acquisition of agricultural land, the land must be valued as a whole by reference to its market value, including the irrigation advantage supplied by a well. An irrigation well is not an independent source of compensable value where that facility has already been reflected in the valuation of the land itself. A separate award based on the estimated construction cost of the well would amount to double compensation and would misconceive the statutory scheme. The compensation claim for the well therefore fails, and no independent enhancement is payable apart from the land&#039;s assessed market value.</description>
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    <pubDate>Fri, 30 Sep 1994 00:00:00 +0530</pubDate>
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      <title>1994 (9) TMI 342 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=168191</link>
      <description>In acquisition of agricultural land, the land must be valued as a whole by reference to its market value, including the irrigation advantage supplied by a well. An irrigation well is not an independent source of compensable value where that facility has already been reflected in the valuation of the land itself. A separate award based on the estimated construction cost of the well would amount to double compensation and would misconceive the statutory scheme. The compensation claim for the well therefore fails, and no independent enhancement is payable apart from the land&#039;s assessed market value.</description>
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      <pubDate>Fri, 30 Sep 1994 00:00:00 +0530</pubDate>
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