https://www.taxtmi.com/caselaws?id=177880 Trees standing on acquired land are treated as part of the land itself for determining market value under the Land Acquisition Act, 1894, so their assessed value cannot be separated to deny the statutory allowance. The statutory addition under Section 23(2) therefore applies to the value attributable to the trees. Costs remained a matter of judicial discretion, and no interference was warranted where the claim was found to be highly exaggerated and the evidence largely unacceptable. The appeal succeeded only to the extent of securing the statutory allowance on the value of the trees, and otherwise failed. en-us Tue, 23 Jul 1968 00:00:00 +0530 Wed, 17 Feb 2016 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177880 Trees standing on acquired land are treated as part of the land itself for determining market value under the Land Acquisition Act, 1894, so their assessed value cannot be separated to deny the statutory allowance. The statutory addition under Section 23(2) therefore applies to the value attributable to the trees. Costs remained a matter of judicial discretion, and no interference was warranted where the claim was found to be highly exaggerated and the evidence largely unacceptable. The appeal succeeded only to the extent of securing the statutory allowance on the value of the trees, and otherwise failed. Case-Laws Indian Laws Tue, 23 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177880