Income Tax Act, 1961, Section 48 -- Determination of Capital gains - Tenancy right - Cost of acquisition - Can be determined which is a question of fact...........
Income Tax Act, 1961, Section 14, 45, 48 -- Capital gains - Received by assessee by premature surrender of tenancy rights - Would be capital receipt and assessable, if at all, only under Item E of S.14 of the Act - Said income if not chargeable u/s 45 because of inapplicability of mode of computation provided u/s 48 of the Act, then it cannot be taxed at all...........
Bombay Tenancy and Agricultural Lands Act, 1948, Section 4 -- Tenant - Respondent inducted on land by mortgagee in possession - Was `lawfully' in possession of land and `lawfully' cultivating land - Thus was a "deemed tenant" within meaning of S.4 of the Act - Respondent continued to have right as tenant even after redemption of mortgage and extinguishment of interest of..........
Haryana Urban (Control of Rent and Eviction) Act, 1973, Section 13 -- Sub letting - Issuance of rent receipts to sub tenant cannot be considered as a consent on the part of landlord for sub letting nor could it be treated as creation of a new tenancy...........
Civil Procedure Code, 1908, Order 41, Rule 5, Delhi Rent Control Act, 1958, Section 2(l), 14(1)(b), 38(3) -- Eviction order - Appeal against - Stay of execution subject to payment of Rs.15, 000/- per month in addition to the contractual rate of rent - Tenant as per Delhi Rent Control Act does not include a person against whom an order or decree for eviction is passed -..........
Easement Act, 1882, Section 52, 59, 62 -- License - When licensee dies, license also dies with him and thereafter his legal representatives hold as mere trespassers - Licensee by enjoying license for any length of time, cannot acquire right adverse to that of licensor - Exclusive possession of licensee does not militate against concept of licence if the circumstances and..........
Transfer of Property Act, 1882, Section 106 -- Splitting of tenancy - Respondent permitted to use potion shown in red as a licencee for a period of 11 months - Portion shown in green not forming part of tenancy - In plaint a specific averment made of taking a portion comprising of hall, 3 office cum store rooms and toilet on ground floor and two mezzanine halls in..........
Rent and Eviction -- Sub letting - Sole proprietorship business converted into partnership business - Tenant's two brothers, one brother's wife and one uncle's son included in the partnership business - There is no sub letting simply because sole proprietary business is converted into partnership business unless tenant has dissociated himself from the business activity..........
Civil Procedure Code, 1908, Order 8, Rule 4 -- Possession suit against tenant - Specific averment by plaintiff that tenancy commences from 1st of every English calendar month - Mere vague denial of same of defendant - Tantamount, to evasive reply - Documentary evidence in nature of rent receipts showing that monthly tenancy was from 1st of every month - Finding tenancy..........
Rent and Eviction -- Building destroyed - Superstructure still existed - There is no automatic termination of tenancy - If superstructure still exists then a petition for eviction of the building is maintainable and if building is completely lost then petition for eviction would not be maintainable and the remedy open to the landlord is not under the Rent Control Act but..........
