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Bombay High Court Dismisses Acquiring Body's Appeal in Land Acquisition Compensation Case — Market Value of Agricultural Land Enhanced to Rs. 1,00,000 per Hectare. Reference Court's Award Upheld as Sale Deed of Similar Land Provided Reliable Basis for Valuation Under Land Acquisition Act, 1894.

The case involves two first appeals filed by the Executive Engineer, Minor Irrigation Division, Osmanabad (through Godavari Marathwada Irrigation Deve...

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Bombay High Court Allows Appeals in Land Acquisition Cases — Compensation Enhanced to Rs. 50 per sq.m. Based on Comparable Sale Deeds and Potential Value. Market Value Determined by Applying Uniform Deduction for Development, Rejecting Belting Method.

The case involves four first appeals filed by landowners against the judgment of the Reference Court in land acquisition matters. The lands were acqui...

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Bombay High Court Dismisses Petition Challenging Discriminatory Sales Tax Rules Under Article 226. Held that Rule 31B and Rule 31AA of the Bombay Sales Tax Rules, 1959 operate in different contexts and do not violate Article 14 of the Constitution.

The petitioners, M/s Graphite India Limited and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High C...

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Bombay High Court Modifies Land Acquisition Award in State Appeal — Market Value Reduced to Rs.22.58 per sqm Based on Comparable Sale Instance. Separate Compensation for Trees and Section 23(1A) Benefits Denied as Award Pre-dated 1984 Amendment.

The State of Maharashtra appealed against the judgment and award of the Reference Court under Section 18 of the Land Acquisition Act, 1894, which enha...

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High Court of Bombay Dismisses Revenue's Appeal in Bogus Purchase Case — GP Rate Restricted to 15% on Alleged Bogus Purchases. The court held that when purchases are accepted as genuine but from bogus parties, only the profit element embedded in such purchases can be taxed, not the entire purchase amount.

The case pertains to an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate ...

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High Court of Karnataka Partly Allows Appeal by Development Authority in Land Acquisition Compensation Case — Market Value Reduced from Rs.1,50,000 to Rs.1,20,000 per Acre. Comparable Sale Deed Method Upheld but Deduction for Development Reduced from 40% to 20% Under Land Acquisition Act, 1894.

The case involves an appeal by the Bijapur Urban Development Authority (BUDA) against the judgment of the II Additional Senior Civil Judge, Bijapur, i...

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High Court of Bombay at Goa Allows Appeal in Land Acquisition Compensation Case — Remands for Proper Determination of Market Value. Claimants' Evidence of Comparable Sale Instances Must Be Considered Under Section 23 of the Land Acquisition Act, 1894.

The appellant, Annu Infra Construct (I) Pvt. Ltd., challenged the judgment and award dated 30.08.2019 in Claim Petition No.101/2015 passed by the Refe...