Court : Kolkata
Decided on : Dec-02-1997
Reported in : AIR1998Cal233
..... applying that test to the circumstances of the case c was not a tenant but a contractual licensee and so was not entitled to security of tenure under the 1968 act.'41. the court of appeal again in somma v. hazelhurst, reported in (1978) 2 all er 1011 held, that :--'having regard in particular to the fact ..... their intention is important, however, in deciding whether or not they intended to enter into legal relations, or whether the transaction was a mere family arrangement or act of friendship or generosity.'30. exclusive possession would entitle the tenant to exclude all others from the premises during the term. however, as regards pretences or shams ..... in company petition no. 331/91 dewar amalgamated with the plaintiff. the business undertakings and the estates of esso had also been taken over by a parliamentary act, the same had been transferred and assigned by the central government by reason of an appropriate notification issued therefor in favour of m/s. hindusthan petroleum corporation .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-17-1997
Reported in : [1998]230ITR679(Cal)
..... v. shivakami co. pvt. ltd. : [1986]159itr71(sc) . we also find support in our view from a division bench judgment of the bombay high court in the case of india finance and construction co. pvt. ltd. v. b. n. panda, dy. cit : [1993]200itr710(bom) . 10. for the reasons above, we answer the question in the affirmative and against the revenue ..... and the assessment year involved is 1984-85 for which the previous year ended on march 31, 1984. the assessment was completed under section 143(3) of the income-tax act, 1961 on january 27, 1987. 3. during the relevant previous year, the assessee was the proprietor of a concern known as nandini traders in which she made certain share transactions .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-17-1997
Reported in : (1998)148CTR(Cal)522
..... v. shivakami co. pvt. ltd. : [1986]159itr71(sc) . we also find support in our view from a division bench judgment of the bombay high court in the case of india finance and construction co. pvt. ltd. v. b.n. panda, dy. cit : [1993]200itr710(bom) .for the reasons above, we answer the question in the affirmative and against the revenue.all ..... and the assessment year involved is 1984-85 for which the previous year ended on 31-3- 1984. the assessment was completed under section 143(3) of the income tax act, 1961 on 27-1-1987.2. during the relevant previous year, the assessee was the proprietor of a concern known as nandini traders in which she made certain share transactions .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-22-1997
Reported in : [1999]239ITR265(Cal)
..... within 240 days of the signing of the agreement, which came into effect from september 23, 1982. however, before the period of 240 days was over, the indian bank who financed the entire project of the new company vide their letter dated december 7, 1982, put a restriction to the effect that no such payment will be allowed to be paid .....
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