SAIBANNA 'DEAD'BY LRS. vs ASST.COMMNR. & LAND ACQUISITION OFFICER

The Supreme Court held that the High Court erred in deducting 53% towards development charges for land acquisition, emphasizing that such deductions must be case-specific and not automatic. The Court referenced its prior ruling in K.S. Shivadevamma v. Assistant Commissioner (1996) 2 SCC 62, which established that a standard deduction of 33-1/3% is applicable when development has not yet occurred. The Court overturned the High Court's decision, directing a reassessment of the deduction based on the specific circumstances of the case.