https://www.taxtmi.com/caselaws?id=192917 Amounts already paid as purchase price under tenancy law could not be deducted again from enhanced land acquisition compensation, because the landlords had already received those sums under the tenancy scheme and a second deduction would amount to double deduction. Solatium was treated as part of compensation, so where land was held on restricted tenure the statutory one-third premium had to be deducted from the total compensation including solatium, not only from the market-value component. The compensation award therefore required modification to remove double deduction and to apply the restricted-tenure deduction against the aggregate compensation. en-us Wed, 03 Dec 1980 00:00:00 +0530 Mon, 03 Jul 2017 17:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192917 Amounts already paid as purchase price under tenancy law could not be deducted again from enhanced land acquisition compensation, because the landlords had already received those sums under the tenancy scheme and a second deduction would amount to double deduction. Solatium was treated as part of compensation, so where land was held on restricted tenure the statutory one-third premium had to be deducted from the total compensation including solatium, not only from the market-value component. The compensation award therefore required modification to remove double deduction and to apply the restricted-tenure deduction against the aggregate compensation. Case-Laws Indian Laws Wed, 03 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192917