Fair Market Value - Judgment Search Results

1. Mrs. Kailash Suneja (C.W. No. 5220 of 1993 and C.M. No. 1988 of 199 ...

Court : Delhi

Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)

..... disclosed in his affidavit under which the apparent consideration is much more than the fair market value 14 the fair market value of a tenanted property is to be determined on the basis of capitalisation ..... of interest at eight per cent per annum the chapter also defines fair market value in the following terms fair market value i in relation to any immovable property transferred by way of sale .....

New Haven Inclusion Cases

Court : US Supreme Court

..... each part of the railroad s property and reached his values on a zone by zone basis he based his estimates of fair market value on his expert judgment sales in the area existing ..... commission presumably in an effort to assure fairness to penn central did not use the market value of december 31 1966 or an average of the values at or about december 31 1968 the .....

Mahmudabad Properties (P.) Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [1972]85ITR500(Cal)

..... e the 1st january 1954 what is the fair market value of of an asset 28 the fair market value has been defined in section 2 22a of ..... the relevant date is the 1st january 1954 this concept of fair market value as is now well settled in the income tax law and ..... the assessee that in considering the measure of increase between the fair market value and the sale price of the arif road property the tribunal .....

Ramaswami Naidu and anr. Vs. the State of Madras

Court : Chennai

Reported in : AIR1971Mad297

..... ex a 1 relied on by the claimants as indicative of the fair market value of the lands in the locality that was a sale deed ..... to be multiplied by at least 33 times to arrive at a fair market value of the lands 8 it was also submitted that the annual ..... as to what is the multiple to be adopted for fixing the market value of the agricultural lands acquired under the madras requisitioning and acquisition .....

United States Vs. Reynolds

Court : US Supreme Court

..... constitutional mandate the court at an early date adopted the concept of market value the owner is entitled to the fair market value of the property footnote 6 at the time of the taking footnote ..... general rule of just compensation requires that such enhancement in value be page 397 u s 17 wholly taken into account since fair market value is generally to be determined with due consideration of .....

The State of Madras Vs. Mohamed Mustafa

Court : Chennai

Reported in : AIR1971Mad213

..... court below at rs 4 587 per ground represents the fair market value per ground of the land acquired the cross objections therefore ..... sufficiency of compensation granted to the respondent as and towards the market value of the lands acquired under the provisions of the land ..... for lands acquired under the act shall take into consideration the market value of he land on the date of the publication of .....

A.S. Krishnamurthi Vs. Revenue Divisional Officer, Saidapet, Chinglepu ...

Court : Chennai

Reported in : AIR1971Mad236

..... a substituted payment which represents the real and fair market value of the property taken and the fair rent or income derived therefrom in acquisition it ..... insisting in case of his success that not only the excess market value but also 15 per cent of the same should be ..... his appeal the amount of 15 per cent of the excess market value and pay court fee thereon in land acquisition cases solatium is .....

The State of Maharashtra (Sub-divisional Officer, Vs. Ganesh Sakharam ...

Court : Mumbai

Reported in : 2008(5)ALLMR84

..... should have an opportunity to raise various contentions and lead evidence for determination of a fair market value in consonance with the provisions of the land acquisition act where no default is ..... by such parties even the appellate court determining the issues in controversy should determine the fair market value as is demonstrated before us that they desire to lead documentary oral and expert .....

Hoshiarpur Electric Supply Co. Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Reported in : [1971]79ITR164(P& H)

..... and the statutory amount of 20 per cent added to the fair market value did not form part of the sale consideration for the undertaking ..... and the statutory excess payment of 20 per cent over the fair market value does not form part of the sale consideration the reason for ..... the case the amount of 20 per cent added to the fair market value formed part of the sale consideration 4 whether on the facts .....

A.S. Krishnamurthi Vs. Revenue Divisional Officer

Court : Chennai

Reported in : (1970)2MLJ692

..... a substituted payment which represents the real and fair market value of the property taken and the fair rent or income derived therefrom in acquisition it ..... insisting in ease of his success that not only the excess market value but also 15 per cent of the same should be ..... his appeal the amount of 15 per cent of the excess market value and pay court fee thereon 19 in land acquisition cases solatium .....