Let - Year 1995 - Judgments

Feb 22 1995 (TRI)

Oriental Building and Furnishing Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Feb-22-1995

Reported in: (1995)53ITD198(Delhi)

..... that when a building and plant machinery or furniture are inseparably let the income tax act contemplates the rent from the building ..... under consideration the assessee claimed that the income arising from the letting out should be treated as income from the business of ..... that when a building and plant machinery or furniture are inseparably let the act contemplates the rent from the building as a .....

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Sep 01 1995 (HC)

Coimbatore Municipal Corporation Vs. K.G. Arts Centre Private Limited

Court: Chennai

Decided on: Sep-01-1995

Reported in: (1996)1MLJ112

..... the buildings which are contemplated as belonging to that class are buildings not ordinarily let as buildings like temples memorial buildings etc 7 in salem municipal council v subramaniam ..... erroneous further the plaintiffs buildings do not fall under the category of buildings nor ordinarily let like temples memorable buildings etc the executive authority must therefore ascertain the annual value .....

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Jan 05 1995 (SC)

Harish Tandon Vs. Addl. District Magistrate, Allahabad, U.P. and Other ...

Court: Supreme Court of India

Decided on: Jan-05-1995

Reported in: AIR1995SC676; JT1995(1)SC290; 1995(1)SCALE65; (1995)1SCC537; [1995]1SCR56

..... to as the respondents on the ground that there was a sub letting of the premises by induction of swarup kailash the son in law ..... permission in writing of the landlord and of the district magistrate sub let a part of the building explanation for the purposes of this section ..... it is held that the induction of swarup kailash amounted to sub letting of the premises a finding has to be recorded that the .....

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Sep 29 1995 (HC)

Hallmark Automation (P) Ltd. Vs. Assistant Commissioner of Income Tax.

Court: Delhi

Decided on: Sep-29-1995

Reported in: (1996)54TTJ(Del)523

..... property was exceptionally low he accordingly assessed the annual letting value of the let out portion of the building as under asst yr ..... departmental representative the ao had made enquiries and determined the annual letting value on the basis of the rent prevalent in the ..... to get from a hypothetical tenant if the building were let from year to year affords the statutory yardstick for determining .....

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Oct 09 1995 (HC)

Gillander Arbuthnot and Co. Vs. Maya Kapoor

Court: Delhi

Decided on: Oct-09-1995

Reported in: 60(1995)DLT419

..... the central government or of the delhi aministration and the premises let out by him are required for his own residence such employee ..... the centeralign government or of delhi administration b the tenanted accommodation let out by him is required for his own residence and e ..... mention therein of the separate portions which were proposed to be let out to the lessee admittedly earlier to the lease deed in .....

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Sep 08 1995 (TRI)

Assistant Commissioner of Vs. Harikrishna Family Trust

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Sep-08-1995

Reported in: (1996)57ITD353(Ahd.)

..... built property on lease and thereafter completed the construction by making investments therein and thereafter let out the property to the telephone department to earn the income this activity on the ..... activity during this period consisted of purchase of partly built building complete its construction and letting out the same to the telephone department it is further evident from the facts of .....

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Jan 21 1995 (HC)

K.V. Jaisingh Vs. C.R. Govindaswami Chettiar (Died) and ors.

Court: Chennai

Decided on: Jan-21-1995

Reported in: (1995)1MLJ540

..... neither party would have even dreamt of the building alone being let out without the machinery and equipment and vice versa the machinery ..... the equipments is fixed to a building and the building is let out the fixtures or fittings are for the beneficial enjoyment of ..... little room for argument that the dominant intention was not the letting of the building but something else we have taken into account .....

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Nov 03 1995 (HC)

Ammasai Gounder Vs. Lakshmiammal

Court: Chennai

Decided on: Nov-03-1995

Reported in: (1996)1MLJ231

..... has held as hereunder as observed earlier admittedly the demised premises were let out vide rent note ex a 8 dated 23 9 1964 ..... being a rent note on the basis of which the premises were let out as a shop without mentioning any particular business or trade ..... of the conclusion as above that the user for which it was let was only nonresidential without any further restriction the authorities below could .....

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Sep 18 1995 (HC)

Delhi Urban House Owners Welfare Association, Vs. Union of India,

Court: Delhi

Decided on: Sep-18-1995

Reported in: 60(1995)DLT644; 1996(37)DRJ126; 1995RLR533

..... be deemed to be used for non residential purposes c let includes sub letting license or such other arrangement permitting the occupier for ..... or concessional of similar or nearly similarly situated locality of which letting commenced in the year of assessment e premises shall have ..... previously lying vacant or used by the owner himself is let or e where the building is erected rebuilt enlarged or .....

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Jul 04 1995 (HC)

Trustees of E.M. High School Trust and ors. Vs. Kulumben Gulamnabi Mom ...

Court: Gujarat

Decided on: Jul-04-1995

Reported in: (1996)1GLR521

..... land which is hereinafter referred to as the demised property was let to original defendant tenant for the purpose of constructing and running ..... he had according to the case of the plaintiff trust sub let the super structure alongwith the demised land to original defendant ..... facts and circumstances do not remotely suggest the element of sub letting attracting the provisions of section 13 1 e read with .....

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