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Section 3(1)(b)-Assessment of
building for municipal tax-Annual value-Standard rent or
contractual rent-Applicability of rent ... statutes was levied with reference to the
"annual value" of the building.
The common question of law arising
Supreme Court of India
value arrived at by multiplying the
'annual value" of a building by sixteen. "Annual value"
means the gross annual rent ... annual value forms the
basis for determining the capital value of the building for
the purposes of the Act. However
Supreme Court of India
unless the context otherwise
requires,--
(a) 'annual value' of a building means the gross annual rent at
which the building ... annual value or ratable value of
lands and buildings and not on their capital value. In para
Kerala High Court
time being in force, the annual value of any building shall
be deemed to be the gross annual rent ... Commissioner for a fresh determination of the annual value
of the building.
The building in question is known as "Viram
Supreme Court of India
Acts in the matter of determination of annual value of a building for the purposes of levying property taxes ... annual value of land, and the annual value of any building erected for letting purpose or ordinarily let, shall
Supreme Court of India
Income from house
property-Chargeability to income tax-"Annual value" of
building-Determination of-Whether standard rent determinable
under provisions ... house property". Where,
therefore, the assessee owns a building, the annual value of
such building is chargeable to income
Supreme Court of India
property
tax-
(a)....................
(b) the annual value of any building shall be deemed to be the gross
annual rent ... laws adopt following procedure for
determination of the annual value of building:-
(i) When the buildings in any ward
Bombay High Court
value arrived at by multiplying the annual value of a
building by sixteen. (It was stated that originally the multiplier ... reduced to 10 by amendment in 1981). ``Annual Value' of a
building is defined in clause (a) as ``the gross
Supreme Court of India
annual value upon which rates have to be assessed is the intrinsic
value of the land or building ... After the annual value has been determined on the basis of the
intrinsic value of the building to the owner
Calcutta High Court
cases the appellate authority held that the
annual value of the building for the purpose of imposition of the
property ... building, the gross annual rent of which cannot be
determined under Clause (b) and that annual value
Bombay High Court
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