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Under 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(5) are also not attracted merely because the assets are leased out and no mistake would have been committed in granting

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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

leased out to M/s Prakash Industries Ltd. The first machinery leased out was plant and machinery claimed to have been supplied

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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

shows that the vehicle under registration is subject to the lease agreement. Not only this, the provisions of the Motor Vehicle

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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.)

carried on by the assessee and since the assets were leased out and were used by the lessees, the assessee was

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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.)

of the lower authorities, it was submitted that though the lease argument did not give any right to the lessee to

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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

disallowing the appellant's claim of depreciation of Rs. 2,93,687 on lease of five cars. (b) The CIT(A) erred in confirming 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

1988 and the first lease rental income on account of lease was from 29th March, 1988. There is considerable force in

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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

respectively. The assessee-company as per the terms of Indenture of lease and the agreement of hypothecation was entitled to claim service

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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.)

charges for non/delayed payment of instalments of deferred credits and lease rent amounting to Rs. 5,86,365 due from Nirlon Synthetics Fibres

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