https://www.taxtmi.com/caselaws?id=25426 Publication under Chapter XXA was discussed as complete either on printing in the Official Gazette or only when the Gazette became publicly available, with the Court expressing inclination toward the former view but leaving the limitation question undecided. On valuation, the Court held that for a tenanted property valued on a rental basis, the proper figure is the rent actually available to the owner from tenants; rent received by sub-tenants need not be included. The Tribunal's valuation was based on relevant material, was not shown to be perverse, and could not be disturbed in an appeal confined to questions of law. en-us Tue, 02 Jun 1987 00:00:00 +0530 Thu, 28 Jan 2010 15:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25426 Publication under Chapter XXA was discussed as complete either on printing in the Official Gazette or only when the Gazette became publicly available, with the Court expressing inclination toward the former view but leaving the limitation question undecided. On valuation, the Court held that for a tenanted property valued on a rental basis, the proper figure is the rent actually available to the owner from tenants; rent received by sub-tenants need not be included. The Tribunal's valuation was based on relevant material, was not shown to be perverse, and could not be disturbed in an appeal confined to questions of law. Case-Laws Income Tax Tue, 02 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25426