DMAI vs

The Supreme Court held that under Section 24 of the Land Acquisition Act, 1894, the principle of deduction from land value based on comparable sales must consider all relevant facts, including the development status of the land. The Court distinguished the case from Tribeni Devi v. Collector, Ranchi, AIR 1972 SC 141, emphasizing that if the acquired land is fully developed and suitable for construction, a deduction of one-third may not be justified. The Court allowed the appeals, determining that the High Court's deduction was erroneous given the land's suitability for building purposes.