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I.T.A. NO. 389/LB OF 2003, DECIDED ON 28TH APRIL, 2003. versus I.T.A. NO. 389/LB OF 2003, DECIDED ON 28TH APRIL, 2003.

Section 13 (1) (d) Income Tax Rules, 1982, RR 207A (ii) and (iii) Stamp Act (II of 1899), Section 27A Purchase of additional commercial built / leased property for the District Collector Pricing according to the rate was the same as the properties and properties mentioned in R 207A (i) of the Income Tax Rules, rather than the capitalization value, based on the property of the rental accuracy under R 207A (ii) of the Income Tax Rules, 1982. ? In R: 207A (i) of Income Tax Rules, 1982, open property of a property like 1982 which is subject to R 207A (ii) of Income Tax Rules, 1982, shall be of the same type ie open property (non. Rule 207A (ii) of the Income Tax Rules, 1982, was drawn up, though the property was still open but in such cases the development authority was not plotted in similar cases to the District Collector. This will be determined by. For purposes of stamp duty attracting Section 27A of Stamp AC, the property of 1899 SCC is being constructed and has already been leased, covered by R 207A (iii) of the Income Tax Rules, 1982 The officer accepted the cumulative annual letting value, which was directed by the appellate tribunal to admit the excess of the value exceeds by the appellate tribunal. property advocate from Musakhel lawyer