taking into consideration

Determination of ALV of a let out property

In respect of the properties where restriction under Rent Control Act is not applicable, the annual letting value has got to be determined after taking into consideration various factors and the standard rent or Municipal valuation may be adjusted after taking into account such factors.
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Limitation period for passing order u/s 201 of IT Act in absence of any express provision in Act

SUMMARY OF CASE LAW The canons of limitation are ordinarily provided expressly in the Act and in their absence, they are to be impliedly inferred by taking into consideration the scheme of the relevant provisions; there cannot be a particular time limit which can be described as reasonable for all the actions under the Act, [...]
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