https://www.taxtmi.com/caselaws?id=303170 Orchard acquisition compensation must be capitalised on a realistic income multiplier reflecting the nature of the plantation; on these facts, a multiplier of 10 was applied. Additional amount under Section 23(1A) was not available where possession had already been taken before the preliminary notification, and interest under Section 28 was confined to the statutory commencement date of the notification. Separate damages were nevertheless awarded for wrongful use and occupation during the pre-notification period, measured by the proved orchard income loss. en-us Wed, 08 Dec 2010 00:00:00 +0530 Thu, 07 Jul 2022 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303170 Orchard acquisition compensation must be capitalised on a realistic income multiplier reflecting the nature of the plantation; on these facts, a multiplier of 10 was applied. Additional amount under Section 23(1A) was not available where possession had already been taken before the preliminary notification, and interest under Section 28 was confined to the statutory commencement date of the notification. Separate damages were nevertheless awarded for wrongful use and occupation during the pre-notification period, measured by the proved orchard income loss. Case-Laws Indian Laws Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303170