https://www.taxtmi.com/caselaws?id=56401 The appeal was partly allowed, with the Tribunal upholding some of the Dy. CIT(A)'s decisions and modifying others to align with market valuations and legal precedents. Key points included the valuation of properties at Bhaktinagar and Shiyabaug, allowance for co-ownership deduction, repairs and maintenance deductions, assessment of rental values, and the rate of interest for capitalization of income. The Tribunal favored market-based valuations and legal precedents in determining fair values and deductions. en-us Fri, 25 Mar 1994 00:00:00 +0530 Fri, 03 Dec 2010 14:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56401 The appeal was partly allowed, with the Tribunal upholding some of the Dy. CIT(A)'s decisions and modifying others to align with market valuations and legal precedents. Key points included the valuation of properties at Bhaktinagar and Shiyabaug, allowance for co-ownership deduction, repairs and maintenance deductions, assessment of rental values, and the rate of interest for capitalization of income. The Tribunal favored market-based valuations and legal precedents in determining fair values and deductions. Case-Laws Income Tax Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56401