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    <title>1933 (7) TMI 13 - ALLAHABAD HIGH COURT</title>
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    <description>Where acquired land has special building potential and no definite evidence exists of custom, practice or agreement, compensation may be apportioned between the landlord and the occupancy tenant on a rough and rebuttable estimate of their respective interests. The landlord&#039;s interest is limited to rent and proprietary rights, while the occupancy tenant&#039;s interest reflects actual possession, loss of occupation, and surrender value. Earlier decisions are treated as supporting a practical method of valuation, not a fixed rule of law, so the presumed 10:6 ratio applies only until displaced by other circumstances.</description>
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    <pubDate>Wed, 19 Jul 1933 00:00:00 +0530</pubDate>
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      <title>1933 (7) TMI 13 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=178165</link>
      <description>Where acquired land has special building potential and no definite evidence exists of custom, practice or agreement, compensation may be apportioned between the landlord and the occupancy tenant on a rough and rebuttable estimate of their respective interests. The landlord&#039;s interest is limited to rent and proprietary rights, while the occupancy tenant&#039;s interest reflects actual possession, loss of occupation, and surrender value. Earlier decisions are treated as supporting a practical method of valuation, not a fixed rule of law, so the presumed 10:6 ratio applies only until displaced by other circumstances.</description>
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      <pubDate>Wed, 19 Jul 1933 00:00:00 +0530</pubDate>
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