Search Results for Tag : Market Value

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SC: Purpose of Land Acquisition is a Relevant Factor for Determining Market Value(10.11.2022)

Supreme Court has held that the purpose for which the land acquisition is made is also a relevant factor for determining the market value.

Tags : Supreme Court, Land Acquisition, Market Value

J&K&L HC: Reference of Market Value of Small Plots Relevant Only in Absence of Other Materials(16.05.2023)

Jammu and Kashmir and Ladakh High Court has held that in cases where there is no other material available to assess market value of acquired land at r.....

Tags : Jammu and Kashmir and Ladakh High Court, Market Value, Small Plots, Acquired Land

CBDT Notifies Rules to Determine Fair Market Value of Inventories Converted to Capital Asset(06.09.2018)

Central Board of Direct Taxes (CBDT) has notified the rules relating to the determination of Fair Market Value of inventories converted into capital a.....

Tags : Income Tax, Market Value

Del. HC: Rule 11UA of the IT Rules, 1962 Interpreted for Determination of FMV of Shares(08.04.2024)

Delhi High Court has held that rule 11UA of Income Tax Rules, 1962(IT Rules) has been interpreted by it for the determination of fair market value (FM.....

Tags : Delhi High Court, Income Tax Rules, Fair Market Value, Rule 11UA

SC: Proximity To Developed Area Relevant to Determine Market Value for Compensation(02.02.2022)

Supreme Court has observed that the market value of a land must be determined keeping in view the various factors including proximity to the developed.....

Tags : Supreme Court, Market Value for Compensation