multiplier method involves the ascertainment of the loss of dependency or the multiplicand having regard to the circumstances of the case and capitalizing the multiplicand ... last."
"It is necessary to reiterate that the multiplier method is logically sound and legally well-established. There are some cases which have
multiplier method involves the ascertainment of the loss of dependency or the multiplicand having regard to the circumstances of the case and capitalizing the multiplicand ... last."
"It is necessary to reiterate that the multiplier method is logically sound and legally well-established. There are some cases which have
multiplier method involves the ascertainment of the loss of dependency or the multiplicand having regard to the circumstances of the case and capitalizing the multiplicand ... last."
"It is necessary to reiterate that the multiplier method is logically sound and legally well-established. There are some cases which have
Alternatively he submitted that if project completion method
adopted by the assessee company is not accepted, then the expenditure
should be allowed in the respective ... that the assessee was
capitalizing the expenditure in the earlier years, as it followed project
completion method, we find that
cost frozen on the date
of commercial operation without considering the
additional capitalization undertaken from the date of
the commercial operation as allowable under ... calculated on the total capital cost inclusive of the
additional capitalization."
Page 18 of 33
Judgment in Appeal No.92 of 2010
This
following the completed contract method of accounting for accounting income from these projects. Hence various expenses are capitalized towards work in progress which was carried ... work in progress account since the assessee is showing the completed contract method of accounting. The Assessing Officer disallowed the claim of the assessee
Rent capitalization factor (being not a freehold 10
property)
Value of commercial establishments as per 27,42,74,515
Rent Capitalisation Method
3. Motor Cars
adopted the correct method of valuation; and
determined the market value on the basis of policy of the
Government of NCT, fixing indicative price
adopted the correct method of valuation; and
determined the market value on the basis of policy of the
Government of NCT, fixing indicative price
adopted the correct method of valuation; and
determined the market value on the basis of policy of the
Government of NCT, fixing indicative price
