https://www.taxtmi.com/caselaws?id=287019 Comparable sale instances may be used to assess acquired land value when they are genuine, proximate in time, and from the same locality, and an average may be taken where the instances fall within a narrow range. Leasehold exemplars may be adjusted upward for freehold status, while auction prices may require deduction for competitive bidding and planned development of a large tract. Statutory interest is payable only under the distinct provisions governing original and enhanced compensation, and no further interest is due where both components have already been granted. Costs may be apportioned in line with partial success, and proportionate costs are a proper exercise of discretion. en-us Fri, 17 Oct 2014 00:00:00 +0530 Wed, 25 Mar 2020 10:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287019 Comparable sale instances may be used to assess acquired land value when they are genuine, proximate in time, and from the same locality, and an average may be taken where the instances fall within a narrow range. Leasehold exemplars may be adjusted upward for freehold status, while auction prices may require deduction for competitive bidding and planned development of a large tract. Statutory interest is payable only under the distinct provisions governing original and enhanced compensation, and no further interest is due where both components have already been granted. Costs may be apportioned in line with partial success, and proportionate costs are a proper exercise of discretion. Case-Laws Indian Laws Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287019