Judgment Search Results Home > Cases Phrase: delhi rent act 1995 Page 11 of about 396,332 results (0.286 seconds)

Cit Vs. Dowager Maharani Residential Accommo and ors.

Court : Rajasthan

Reported in : (2008)217CTR(Raj)497

..... new delhi municipal committee reported in : [1980]122itr700(sc) but then in our view that judgment has no material bearing on the controversy, as in that case the question was about assessment of annual letting value of the building, on the anvil of provisions of rent control legislation, being the provisions of delhi municipal corporation and punjab municipal act, and delhi rent control act, and it was held, that the annual letting value would be the rent, which is standard rent, determined under the rent control act. ..... 27.5.2003, relating to assessment year 1995-96, which holds that the receipt of arrears of rent, and enhanced rent, are taxable, only in the relevant period when it is either received, became receivable, or became ..... we may observe here, that there was one more matter of this very assessee, relating to the assessment year 1995-96, which was decided by the learned tribunal vide judgment dt. ..... assessee in the statement of income for the previous year ended on 31.3.1996, and relevant to the assessment year 1996-97, computed the arrears of rent for the period from 1.4.1995 to 31.8.1995, i.e. ..... under agreement dated 1.8.1995 the rent was enhanced to ..... 076/-, which included the arrears of rent for the period from 1.3.1995. ..... reopening was sought on the basis, that in the assessment year 1995-96, the assessee received a sum of rs. ..... was further held, that the case of the assessee is justified, and the receipt is not taxable in the assessment year under consideration (1995-96).5. .....

S. Rajdev Singh and ors. Vs. Punchip Associates Pvt. Ltd. and ors.

Court : Delhi

Reported in : AIR2008Delhi56

..... merits, reliance is placed on the terms of the perpetual lease dated 20.3.1937 read with clause 4 of the lease deed dated 18.9.1986 to the effect that if the provisions of the rent act are amended and any rights are acquired by the landlord, the same shall not be enforced to vacate the tenant except on the ground of breach of the terms of the perpetual lease ..... is now not protected under the delhi rent control act, 1958 (hereinafter referred to as the rent act) and the defendants are liable to be evicted under the provisions of the transfer of property act, 1882 (hereinafter referred to as the tp act).3. ..... the termination notice dated 9.4.1995, in fact, directed the defendants to vacate the premises on or before 31.5.1995, thus giving a little less than two months to vacate the premises and thus either way, there was sufficient time given as per section 106 of the tp act to the defendants to hand over vacant and ..... notice dated 9.4.1995 under section 106 of the tp act, duly served ..... not even contend that they were statutory tenants, especially in view of their objections raised in the proceedings before the rent controller, which had resulted in the order dated 4.10.1995. ..... became a month to month tenancy which stood terminated in pursuance to the legal notice sent by the plaintiffs on 9.4.1995 and duly served on the defendants.22. ..... 1995 ..... but in terms of the order dated 4.10.1995 of dr. r.k. ..... peaceful possession of the suit property by the end of 31.5.1995.4. ..... 1 on 17.4.1995, terminated the said .....

Union of India and ors. Vs. Sh. Rajinder Singh

Court : Delhi

..... against the railway servant may be on account of all or any of the following: (a) xxx (b) other government dues such as over-payment on account of pay and allowances or other dues such as house rent, post office or life insurance premia, or outstanding advance, (c) xxx (ii) xxx (iii) sanction to pensionary benefits shall not be delayed pending recovery of any outstanding government dues ..... in the meanwhile, a letter dated 25.5.2009 was sent by the general secretary, irca/drm office complex, new delhi, intimating that ` 22,25,214/- was due as penal rent and ` 97,598/- as electricity bill was due as electricity bill, aggregating `23,22,812/-.the northern railways then claimed that an amount of `3,12,771/- was owed to the respondent in ..... premises act, the estate officer can order recovery of rent arrears that are payable ; the term payable was recognised by the supreme court to mean arrears that are not time-barred in new delhi ..... decision intimating rejection was made by letters dated 18.9.1995 and 7.9.1995.these letters are sought to be justified by rule 16(8)(c) of the railway service pension rules, 1993, which stipulates that retention of a railway accommodation beyond the permissible period would entitle the northern railways to withhold, recover or adjust from the dcrg, the normal rent, special license fee or damage rent as may be due from the former employee ..... requests for regularisation in 1995, going by ..... rent and damages, had they been assessed and ascertained, were due from .....

Dr. K. Madan Vs. Smt. Krishnawati and Another

Court : Supreme Court of India

Reported in : 1996VIIIAD(SC)431; AIR1997SC579; JT1996(10)SC108; 1996(8)SCALE158; (1996)6SCC707; [1996]Supp8SCR516; 1997(1)LC392(SC)

..... this is an appeal by the appellant-tenant in which the challenge is to an order which had been passed under section 14(1)(k) of the delhi rent control act, 1958 (hereinafter referred to as 'the act').3. ..... by order dated 28.10.1995, the high court held that with regard to the plea pertaining to applicability of section 14(1)(k) of the act, the finding of the additional rent controller, delhi and of the tribunal was a question of fact and no question of law arose. ..... the parties then led evidence and, by judgment dated 19.4.1994, the additional rent controller, delhi came to the conclusion that the appellant had been misusing the premises by running her clinic and the misuser/breach of the conditions of the lease could not be condoned permanently by the office of land and ..... by judgment dated 13.9.1985, the additional rent controller, delhi came to the conclusion that the eviction of ground floor under section 14(1)(c) of the act had not been made out. ..... the appellant then filed an appeal to the high court of delhi raising the contentions that order under section 14(1)(k) of the act should not have been passed and secondly, the government had permitted the conversion of the property from lease-hold to free-hold. ..... pursuant to the issuance of the aforesaid notice by the additional rent controller under section 14(11) of the act, the deputy land and development officer filed a written statement before the additional rent controller, delhi. .....

Commissioner of Income Tax Vs. Reebok India Company

Court : Delhi

Reported in : [2007]291ITR455(Delhi)

..... as security deposit) paid by the assessed to its landlord under the agreement to lease dated 10th march, 1995 was not 'rent' as defined in the explanationn to section 194-i of the act and, accordingly, the appeal filed by the revenue is accepted.15. ..... officer vide his order dated 16th march, 2000 held that the amount of security deposit was nothing but advance rent and hence as per provisions of section 194-i of the act, the assessed should have deducted tax at source there from and as such he raised a demand of ..... unless otherwise agreed the rent shall become due and payable every six months in arrears, that is, to say that the first six months' rent (from february 1, to july 31, 1995) will become due and payable on july 31, 1995 and thereafter the rent will become due and payable every six months.3.2(a) simultaneously with the execution of the agreement reebok has paid to abco an ..... , not being an individual or a hindu undivided family, who is responsible for paying to any person any income by way of rent, shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at ..... bijwasan, new delhi at a monthly rent of rs ..... been filed by the revenue under section 260a of the income tax act, 1961 (hereinafter referred to as act) against the order dated 2nd september, 2005 passed by the income tax appellate tribunal, delhi in ita(tds) no. .....

New Delhi Municipal Council Vs. Anil Kumar Khanna

Court : Delhi

Reported in : 142(2007)DLT173

..... petitioner claims that the respondent failed to disclose this information in response to a notices issued to him under section 77 of the new delhi municipal council act 1994 ('ndmc act') for the assessment years 1998-99 and also 1999-2000. ..... merely because the respondent did not indicate that the rent for the purpose was received from 1995 onwards, cannot be said to amount to a suppression of ..... behalf of the respondent it is contended that it was only in august 2000 that the ndmc adopted a policy of charging rateable value on the basis of the rent collected for letting out space for installation of antennas on the rooftops of houses. ..... judgment the learned adj allowed the appeal filed by the respondent herein against an assessment order dated 5.8.2004 passed by the assessing officer re-fixing the rateable value in respect of the property at 9, jor bagh, delhi retrospectively from 1.6.1995 at rs. ..... 2000 the petitioner was issued a letter which stated that it had been noticed that a cellular antenna had been installed on the rooftop of the house and the respondent was asked to intimate the monthly rent being charged from the company. ..... the facts of the present cases admittedly it was only in august 2000 that the ndmc adopted a policy of revising the rateable value of buildings where antennas are installed on rooftops on the basis of the rent received for that purpose. ..... the self-assessment form filed on 31.10.2000 the respondent indicated that the tenant from 1.6.1995 was bharti cellular ltd. .....

M/S New Okhla Industrial Development Authority Vs. Commissioner Income ...

Court : Supreme Court of India

..... having held that noida is covered by the notification dated 22.10.1970, the judgment of the delhi high court holding that noida/greater noida is entitled for the benefit of section 12 194a(3)(iii)(f) has to be ..... other entities also filed the writ petitions in the delhi high court praying for more or less the same reliefs relating to lease rent payment and for payment of interest to greater noida. ..... these appeals have been filed against the common judgment of delhi high court dated 16.02.2017 by which the delhi high court has allowed the writ petitions filed by the private respondents ..... coming to the direction of the high court regarding deduction of tax at source on the payment of lease rent as per section 194 i of the income tax act, 1961, the authority has relied on circular dated 30.01.1995. ..... the writ petitions involving common questions of law and facts were heard together and were allowed by the delhi high court by its judgment dated 16.02.2017. ..... aggrieved by the aforesaid judgment of delhi high court, greater noida, noida as well as revenue has filed these ..... delhi high court further 7 held that interest income of the noida and greater noida is exempted under the notification dated 22.10.1970 issued under section 194a(3)(iii)(f) of the income tax act ..... bhushan ) new delhi, july02 2018. ..... the delhi high court held that noida and greater noida are not local authorities within the meaning of section 10(20) as amended ..... the delhi high court after hearing all the parties allowed the writ .....

Gantusa H. Baddi (Dead) by Lrs. Vs. Meerabai G. Pai and ors.

Court : Supreme Court of India

Reported in : JT2000(5)SC277; 2000(4)SCALE74; (2000)4SCC586

..... of this court in venkatesh thimmaidh's case, must be held to have been not correctly decided, as it does not take notice of the earlier decision in vishnu narayan's case : [1995]3scr354 , which was a decision interpreting the very same provision of the karnataka rent control act and which also relied upon the constitution bench decision of this court in gam devi anand's case : air1985sc796 , wherein the pari materia provision of delhi rent control act, 1958 was under consideration. ..... after considering the definitions of 'tenant', the 'landlord' and various other provisions of the delhi act as well as the amendment to the definition of 'tenant' introduced by the delhi rent control act amendment act (act 18 of 1976), which gives personal protection and personal right of continuing in possession to the heirs of the deceased statutory tenant in respect of residential premises only and not with regard to the heirs of the so-called 'statutory tenant' in ..... respect of commercial premises, the court observed that the termination of the contractual tenancy in view of the definition of tenant in the act does not bring about any change .....

Tilak Raj Sabharwal Vs. Smt. Piar Kaur and anr.

Court : Delhi

Reported in : 1998IIAD(Delhi)302; 72(1998)DLT166; 1998(44)DRJ789

..... the order dated 1.8.1996, passed by the learned additional rent controller under section 15(1) of the delhi rent control act (hereinafter referred to as the 'act') in eviction petition no.199/95, directing the petitioner to deposit arrears of rent at the rate of rs.825/- per month with effect from 1.3.1993 up to march 1995 and at the rate of rs.907.50 per month with effect from april 1995. ..... or explain the basis of his occupation; iii) there being no claim by the petitioner, either on his own behalf or on behalf of his son, whom he claims to be the tenant, of having paid the arrears of rent;the impugned order passed by the learned additional rent controller and upheld by the learned rent control tribunal, in my view, do not call for any interference in the exercise of discretion under article 227 of the constitution of india.8. ..... in view of the foregoing discussion and the following facts and circumstances, viz.i) the prima facie view taken by the learned additional rent controller that the counter-foils of the receipts produced by the respondent issued in favor of the petitioner, bear petitioner's signatures; ii) petitioner in reply to the notice of demand, while denying the relationship of ..... that the petitioner was denied a fair opportunity of hearing before the learned additional rent controller and the impugned order was passed at the back of the petitioner. ..... additional rent controller, on a prima facie view of the matter, found that an order under section 15(1) of the act was .....

Commissioner of Income Tax Vs. K.L. Puri (Huf)

Court : Delhi

Reported in : [1998]233ITR43(Delhi)

..... same tenant, then the transaction though evidenced by two separate documents is in essence and substance only one, the two documents being part and parcel of the same transaction and, thereforee, the rent derived by the assessed under the two documents should be clubbed and treated as one and taxed as 'income from house property'. ..... the assessed to the tenant form the subject-matter of a separate agreement with the tenant and they were so provided to the englishman at his instance so as to make his stay in the premises comfortable, the rent realised pursuant to such agreement referable to fixtures and furniture could not have been treated as 'income from property'. ..... question arising for decision was whether the applicability of the west bengal premises rent control (temporary provisions) act, 1950, was attracted to the premises. ..... ndmc (1995) 1 ad (delhi) 1389, is a division bench decision dealing with determination of rateable value for the purpose of assessment of property tax ..... he has placed reliance on two decisions of the delhi high court which in our opinion do not advance his submission as we would presently demonstrate.inder vijay ..... pahilai (1996) (5) ad delhi 482, it was a landlord-tenant suit and the court was called upon to decide how much amount the tenant could be directed to deposit in a court for payment to the landlord pendente lite by reference to order 39, ..... 9th may, 1995, while admitting this petition for hearing, this court has directed notice to be issued limited to .....