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Lease - Judgment Search Results

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Mar 25 1996 (HC)

Super Leasing Ltd. Vs. Assistant Commissioner of Income Tax. (Also Ass ...

Court: Mumbai

Reported in: (1996)56TTJ(Mumbai)258

In these cases, we find that the subject-matter of the lease or licence is not a simple flat or an apartment

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Sep 12 1995 (HC)

Commissioner of Income-tax Vs. First Leasing Co. of India Ltd. and Oth ...

Court: Chennai

Reported in: [1995]216ITR455(Mad)

32A on items of machinery and plant which have been leased out to others ?' 7. In Tax Case No. 1651

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Feb 22 2005 (TRI)

First Leasing Company of India Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Chennai

Reported in: (2005)94TTJ(Chennai)649

purchased the plant and machinery which was the subject-matter of lease were bogus concerns set up by M/s PFAPL. These were

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Jan 31 2002 (TRI)

Baid Leasing and Finance Ltd. Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (2004)87TTJ(JP.)340

are certain customers who opt for taking the vehicle on lease basis. The major distinction between the two kinds of agreements

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Nov 30 1982 (TRI)

First Leasing Co. of India Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1983)3ITD808(Mad.)

pursuant to its main object of leasing it to others, leased the said machinery to various persons, like, Eastern Commercial &

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Oct 22 2003 (TRI)

Rajath Leasing and Finance Ltd. Vs. the Joint Commissioner of I.T.,

Court: Income Tax Appellate Tribunal ITAT Rajkot

Reported in: (2004)89ITD289(Rajkot.)

considered to be arising out of financial activities, then also lease rentals would be more than 50% of the total revenue.

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Apr 08 2008 (TRI)

Zauri Leasing and Finance Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)115TTJ(Delhi)721

in asst. yr. 1997-98. The income arising out of such lease transaction was shown in asst. yrs. 1998-99 to 2000-01. The

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Nov 06 1992 (HC)

Oriental Leasing Co. Vs. Deputy Commissioner of Income Tax.

Court: Delhi

Reported in: (1996)55TTJ(Del)294

paid on the 29th March on which date itself the lease agreement is signed by the parties and the temporary registration

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Sep 05 1997 (TRI)

Growth Leasing and Finance Ltd. Vs. Income-tax Officer.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1997)59TTJ(Ahd.)772

of a leasing and financing company. As per indenture of lease dt. 3rd October, 1984 the assessee gave on lease an

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Sep 05 1997 (TRI)

Growth Leasing and Finance Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1998)66ITD67(Ahd.)

ITO. The business of the assessee-company is giving machineries on lease to different parties. At the time of assessment, it was

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