https://www.taxtmi.com/caselaws?id=60469 The Tribunal determined that the assessee held a one-third interest in the income from a property in Calcutta based on registered deeds, but did not acquire any interest in the superstructure. The Tribunal directed that the income from the property should be calculated based on a fraction of the cost of the land and construction, with only one-third of the resulting amount to be included in the assessee's income. Assessments for all relevant years were to be adjusted accordingly. en-us Mon, 21 Jan 1985 00:00:00 +0530 Wed, 05 Jan 2011 14:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60469 The Tribunal determined that the assessee held a one-third interest in the income from a property in Calcutta based on registered deeds, but did not acquire any interest in the superstructure. The Tribunal directed that the income from the property should be calculated based on a fraction of the cost of the land and construction, with only one-third of the resulting amount to be included in the assessee's income. Assessments for all relevant years were to be adjusted accordingly. Case-Laws Income Tax Mon, 21 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60469