https://www.taxtmi.com/caselaws?id=282978 Where market value for acquired land is derived from an earlier comparable transaction, escalation must be applied cumulatively over the time gap, not as a flat annual rate. The compensation assessment was found unsustainable because similarly situated landowners were given unequal escalation rates without a rational basis, and relevant sale and allotment evidence was not consistently applied. The compensation determination was therefore set aside and the matters remitted for fresh disposal, with directions for interim payment of the balance amount as ordered. en-us Tue, 02 Jul 2013 00:00:00 +0530 Mon, 02 Sep 2019 16:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282978 Where market value for acquired land is derived from an earlier comparable transaction, escalation must be applied cumulatively over the time gap, not as a flat annual rate. The compensation assessment was found unsustainable because similarly situated landowners were given unequal escalation rates without a rational basis, and relevant sale and allotment evidence was not consistently applied. The compensation determination was therefore set aside and the matters remitted for fresh disposal, with directions for interim payment of the balance amount as ordered. Case-Laws Indian Laws Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282978