purpose of assessment of the consolidated rate, the annual value of any land or building shall be deemed to be the gross annual rent ... Tribunal failed to appreciate that the rateable value fixed by the municipality has to be increased by 1/9th so as to determine the annual
purpose of assessment of the consolidated rate, the annual value of any land or building shall be deemed to be the gross annual rent ... Tribunal failed to appreciate that the rateable value fixed by the municipality has to be increased by l/9th so as to determine the annual
property or in which the rateable value or any premises liable to such payment has been increased; the Commissioner shall, as soon as conveniently
hereditament to which the Increase of Rant and Mortgage Interest (Restrictions) Act, 1920, applies, the maximum gross value-to be assigned to that hereditament ... cost of the repairs and insurance, and "rateable value" as the gross value after deducting the probable annual cost of repairs and insurance
decision does not apply to India and that in fixing the rateable value under Section 80 (2), City of Rangoon Municipal Act, 1922, the Corporation ... question arose whether in determining the rateable value of the Dock Company the rent which could have been earned by it but which it could
land, used for the exhibition of advertisements, has been made rateable according to the value of such use by the Advertising Stations (Rating ... advertising was accepted in certain English derisions as a factor that might increase the rent which a tenant might be expected to pay for that
Commissioner Of Income-Tax vs Prabhabati Bansali on 21 September, 1981
Equivalent citations: [1983]141ITR419
Imam Ali vs Baij Nath Ram Sahu on 16 March, 1906
Equivalent citations: (1906)ILR
Pepper (Inspector Of Taxes) vs Hart And Others. on 13 November, 1990
Equivalent citations: [1991
Hindusthan Commercial Bank Ltd. vs Hindusthan General Electrical ... on 11 August, 1959
Equivalent citations: AIR1960CAL637