https://www.taxtmi.com/caselaws?id=170979 The Court affirmed the High Court's decision to include income from an advertisement hoarding on a building's roof in determining the rateable value. The assessing authority correctly increased the rateable value considering the additional income from the advertisement, as it affects the hypothetical rent a tenant would offer. The appeal was dismissed, upholding the enhancement of the annual rent based on the advertisement income. en-us Fri, 15 Sep 1967 00:00:00 +0530 Mon, 06 Jul 2015 16:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170979 The Court affirmed the High Court's decision to include income from an advertisement hoarding on a building's roof in determining the rateable value. The assessing authority correctly increased the rateable value considering the additional income from the advertisement, as it affects the hypothetical rent a tenant would offer. The appeal was dismissed, upholding the enhancement of the annual rent based on the advertisement income. Case-Laws Indian Laws Fri, 15 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170979