https://www.taxtmi.com/caselaws?id=27690 The court held that the entire land should not automatically be considered appurtenant to the building for the purpose of claiming a deduction under section 54 of the Income-tax Act, 1961. It emphasized that the term 'land appurtenant thereto' should be interpreted in a popular and non-technical sense, without imposing restrictive limitations from other statutes. The court directed the Income-tax Officer to conduct an enquiry to determine the reasonable extent of land appurtenant to the building based on specified factors, allowing the assessee to provide relevant evidence during the process. en-us Tue, 17 Jul 1984 00:00:00 +0530 Mon, 15 Feb 2010 13:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27690 The court held that the entire land should not automatically be considered appurtenant to the building for the purpose of claiming a deduction under section 54 of the Income-tax Act, 1961. It emphasized that the term 'land appurtenant thereto' should be interpreted in a popular and non-technical sense, without imposing restrictive limitations from other statutes. The court directed the Income-tax Officer to conduct an enquiry to determine the reasonable extent of land appurtenant to the building based on specified factors, allowing the assessee to provide relevant evidence during the process. Case-Laws Income Tax Tue, 17 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27690