Let - Year 2003 - Judgments

Dec 15 2003 (TRI)

Gagan Trading Co. Ltd. Vs. the Acit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-15-2003

Reported in: (2005)93ITD426(Mum.)

..... value accordingly the interest free deposit is nothing but good basis to determine the annual letting value of the property he further mentioned that security deposits were received from lessees all ..... notional interest on the interest free advances received by the assessee while determining the annual letting value of the rented property we accordingly set aside the orders of the authorities below .....

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Sep 02 2003 (HC)

Popatlal Vadilal Bhansali Vs. Kasturbhai Ranchhodbhai Soni

Court: Gujarat

Decided on: Sep-02-2003

Reported in: (2003)3GLR2595

..... ipso facto also would not constitute an act of sub letting sub letting postulates two distinct personalities the head tenant and the sub ..... partnership firm there cannot be said to be any sub letting different consideration will certainly prevail if the tenancy rights have ..... in the demised shop would this itself constitute either sub letting or assignment the answer would be positively in the negative .....

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May 30 2003 (TRI)

Fizz Drinks Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: May-30-2003

Reported in: (2005)95TTJ(Delhi)429

..... applicable in the present case again he rightly observed that annual letting value of the property has to be determined in accordance ..... wants to be adopted as the basis for determining the annual letting value of property was determined by the municipal corporation in ..... routinely allowed to be taken as the basis for determining annual letting value for income tax purposes then such assessees would be .....

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Feb 03 2003 (HC)

Hans Raj Aggarwal and ors. Vs. Lachhman Dass and anr.

Court: Punjab and Haryana

Decided on: Feb-03-2003

Reported in: (2003)134PLR597

..... respondent no 1 and darshan lal jindal respondent no 2 is sub letting his allegation is that he had leased out the demised shop ..... papers to get electric connection if it was a case of sub letting then hans raj aggarwal would not have signed the papers for ..... of the landlord in filing the ejectment application can justify the sub letting 21 both the courts below have given a concurrent finding that .....

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Sep 25 2003 (HC)

Kamla Devi Vs. Sat Pal and ors.

Court: Punjab and Haryana

Decided on: Sep-25-2003

Reported in: (2003)135PLR877

..... the finding of the rent controller on the issue of sub letting he then submitted that the error committed by the appellate authority ..... the evidence produced by the parties on the issue of sub letting and submitted that the appellate authority rightly interfered with the said ..... finding he further argued that the ground of sub letting was not available to shri kamla devi for seeking ejectment of .....

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Mar 28 2003 (HC)

Commissioner of Income Tax Vs. Chennai Properties and Investments Ltd.

Court: Chennai

Decided on: Mar-28-2003

Reported in: (2004)186CTR(Mad)409; [2004]266ITR685(Mad)

..... law in holding that the expenses incurred for the purpose of letting out of the properties should be allowed as business expenditure 2 ..... rent or licence fee received by an assessee from leasing or letting out of assets would fall under the head profits and gains ..... it was held that the single act of constructing godown and letting out does not constitute business these two decisions were rendered in .....

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Dec 18 2003 (TRI)

Joint Commissioner of Income-tax Vs. Poddar Projects Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Dec-18-2003

Reported in: (2004)88ITD247Cal

..... for consolidated rate on land or building when the premises assessed are let or sublet 1 if the annual valuation of any land or ..... come within the ambit of actual rent received by the assessee 9 let us now proceed to consider as to whether the surcharge levied by ..... of consolidated rate on land amp building when the premises assessed are let or sublet in case the annual valuation of any land amp building .....

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Oct 22 2003 (HC)

Smt. Vidya Wanti and anr. Vs. Banarsi Dass and anr.

Court: Punjab and Haryana

Decided on: Oct-22-2003

Reported in: (2004)136PLR311

..... i am convinced that the petitioners failed to prove the sub letting of the disputed shop by respondent no 1 to respondent no ..... to respondent no 2 thus both the ingredients necessary for proving sub letting of the demised shop are missing in the present case in ..... of india supra the supreme court held that sub tenancy or sub letting comes into existence when the tenant gives up possession of the .....

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Jul 31 2003 (TRI)

Haryana State Co-op. Supply and Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Decided on: Jul-31-2003

Reported in: (2004)90ITD551(Chd.)

..... the same provides deduction in respect of income derived by the cooperative society from the letting of godowns or warehouses for storage processing or facilitating the marketing of commodities the ..... income and after examining the same as to whether such income was really derived from letting of godowns or warehouses for storage processing or facilitating the marketing of commodities the .....

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Dec 18 2003 (TRI)

Joint Commissioner of Income Tax Vs. Poddar Projects. Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Dec-18-2003

Reported in: (2004)270ITR73(Kol.)

..... for consolidated rate on land or building when the premises assessed are let or sublet 1 if the annual valuation of any land or ..... come within the ambit of actual rent received by the assessee 10 let us now proceed to consider as to whether the surcharge levied ..... of consolidated rate on land amp building when the premises assessed are let or sublet in case the annual valuation of any land amp building .....

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