ascertained the amount of compensation on the basis of the
method known as capitalization. The rental value method which was
also pressed into service ... sale of their crops.
According to claimants by adopting the method of capitalization for
ascertaining the just and reasonable amount of compensation
ascertained the amount of compensation on the basis of the
method known as capitalization. The rental value method which was
also pressed into service ... sale of their crops.
According to claimants by adopting the method of capitalization for
ascertaining the just and reasonable amount of compensation
Reference Court suggests that the Reference Court adopted the
method of capitalization. However, while offering the compensation to
the claimants, the Special Land Acquisition Officer ... comes
to Rs.1.96 per sq.mtr and considering the capitalization method
applying multipliers of 10% as applied by the Reference Court, it
comes
oral and
documentary evidence on record, and more particularly, adopting the
method of capitalization for ascertaining the market value of the
lands, came ... yield of the crops from the land and adopting the method of
capitalization, the Reference Court ascertained the market value of
the land
What is ruled therein is that the methods of valuation are (1)
opinion of experts, (2) the prices paid within a reasonable time in
bona ... lands acquired. The Supreme
Court has cautioned that normally, the method of capitalizing the
actual or immediately prospective profits or the rent of a number
What is ruled therein is that the methods of valuation are (1)
opinion of experts, (2) the prices paid within a reasonable time in
bona ... lands acquired. The Supreme
Court has cautioned that normally, the method of capitalizing the
actual or immediately prospective profits or the rent of a number
same village and
for similar period, and the second method is capitalization of
the annual income of the acquired land on the basis ... methods which may be used to assess the annual income from the
land which the owner have been deriving or expected to derive is
capitalization
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 ... 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
deleting the addition made on account of
interest capitalized of Rs.1,51,849/-?"
With
respect to question no.3, we find that ... found to be defective. It was found
that this was a consistent method followed by the assessee of making
provision and deducting payments therefrom
deleting the addition
made on account of interest capitalized of Rs.1,51,849/?"
With respect to question no.3, we find that ... found to be defective. It was found that this
was a consistent method followed by the assessee of making provision
and deducting payments therefrom
