Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: income tax appellate tribunal itat kolkata Year: 2003 Page 3 of about 22 results (0.220 seconds)

Jan 14 2003 (TRI)

Peerless Hotels Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Jan-14-2003

Reported in : (2004)88ITD363Cal

..... held that there was no transfer of the building in favour of the assessee-company and the arrangement being a licence the assessee is entitled for relief under section 15c of 1922 act. it was submitted that the decision of bombay high court in the case of bayer agrochem ltd. (supra) is fully applicable and there being no ..... corollary is that no lease exceeding one year is created at all.such an instrument, if not registered, cannot be admitted as evidence in view of section 17 of the registration act, either for providing the terms of the lease or otherwise.11. our attention was also drawn to pages 1040-1041 of mulla's the transfer of ..... which the transferee has taken or continued in possession, other than a right expressly provided by the terms of the contract. it was submitted that provisions of section 53a of the transfer of property act are not applicable. it was furthermore submitted that delhi high court in the case of cit v. reliance international corporation (p.) ltd. [1995] 211 .....

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Jan 14 2003 (TRI)

Peerless Hotels Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Jan-14-2003

Reported in : (2004)84TTJ(Kol.)504

..... held that there was no transfer of the building in favour of the assessee-company and the arrangement being a licence the assessee is entitled for relief under section 15c of 1922 act. it was submitted that the decision of bombay high court in the case of bayer agrochem ltd. (supra) is fully applicable and there being no ..... the corollary is that no lease exceeding one year is created at all.such an instrument, if not registered, cannot be admitted as evidence in view of section 17 of the registration act, either for providing the terms of the lease or otherwise.11. our attention was also drawn to pp. 1040-1041 of mulla's the transfer of ..... which the transferee has taken or continued in possession, other than a right expressly provided by the terms of the contract. it was submitted that provisions of section 53a of the transfer of property act are not applicable. it was furthermore submitted that delhi high court in the case of cit v. reliance international corporation (p) ltd. (1995) 211 .....

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