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The Special Tahsldar (L.A.) vs Tmt.Kanniammal on 5 January, 2010 cites

Subh Ram & Ors vs Haryana State & Anr on 20 October, 2009

In a recent judgment, the Honourable Supreme Court in the case of SUBH RAM AND OTHERS VS. HARYANA STATE AND ANOTHER reported in (2009) 8 MLJ 979 has also taken the view that while acquiring the agricultural lands, which are undeveloped and for relying upon the sale deeds, which are for smaller extents of lands, suitable deductions will have to be made based upon the facts of the case.
Supreme Court of India Cites 17 - Cited by 178 - R V Raveendran - Full Document

Charan Lal Sahu Etc. Etc vs Union Of India And Ors on 22 December, 1989

All these expenditure and factors are standardised into another one-third (33%) deduction, towards expenses of development. Thus, if the valuation of a large extent of agricultural or undeveloped land is to be based on the sale price of a small developed plot in a private lay-out, then the standard deductions should be one-third (for roads etc.) plus one third (for expenditure of development) in all two thirds (for 67%), as 'development cost' from the value of small plot. The percentage of deduction may however vary between 20% to 75% depending on several circumstances (see: Lal Chad v. Union of India 2009 (11) SCALE 627, paras 8 and 9 for illustrations of such circumstances).
Supreme Court of India Cites 99 - Cited by 290 - S Mukharji - Full Document
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