Guidelines for valuation of lessor's interest in lease-hold properties.

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Full Text of the Document

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....ce. 2. Item (3) of para 6 of the Annexure 'B' relates to guidelines and methods for computing the value of lessor's interest in lease-hold properties. The Board would like to reiterate the position. The valuation of lessor's interest in leased properties will have to take into account the value of:- (a) the lessor's right to receive the rent in respect of the property during the subsistence of l....