https://www.taxtmi.com/manuals?id=6314 Appurtenance denotes rights, fixtures or adjoining land dependent on and necessary for the enjoyment of a building, typically incorporeal hereditaments such as easements and rights of way that pass with the subject without special mention. Land cannot be appurtenant to land; if an item is truly an appurtenance it is integral to the building, otherwise it retains separate existence. Valuation follows the classification: true appurtenances form part of the building's annual value, while lands not meeting the dependence-for-use test do not. en-us Fri, 06 Dec 2024 18:00:00 +0530 Mon, 14 Jul 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6314 Appurtenance denotes rights, fixtures or adjoining land dependent on and necessary for the enjoyment of a building, typically incorporeal hereditaments such as easements and rights of way that pass with the subject without special mention. Land cannot be appurtenant to land; if an item is truly an appurtenance it is integral to the building, otherwise it retains separate existence. Valuation follows the classification: true appurtenances form part of the building's annual value, while lands not meeting the dependence-for-use test do not. Manuals Indian Laws Fri, 06 Dec 2024 18:00:00 +0530 https://www.taxtmi.com/manuals?id=6314