compliance
thereof , inter-alia, submitted copy of deed of transfer and assignment
of tenancy/occupancy agreement dated 24.06.2013 entered into
between Dr. Rajul Jayesh Shah ... from Dr.
Maninder Chhabra to transfer and assign tenancy/occupancy rights
in the said shop in favour of Dr. Maninder Chhabra . It also happened
that
tenancy rights. In the instant case it was a case of assignment of tenancy right in favour of one other tenant who got substituted ... that the issue in the instant case is one of assignment of interest of tenancy etc. in favour of another tenant who perfected his title
Three erstwhile tenants have surrendered their tenancy
rights whereas two tenants have opted for continuation of tenancy in the
new building. Assessee company ... tenants and gave alternate accommodation to the two
protected tenants and assigned tenancy rights to others on leave and license
basis by accepting substantial amount
good title. It was also pointed out that the assignment of the tenancy in favour of the assessee was challenged on the ground of invalidity ... reference was made to the Indenture of Assignment by which the partners of the firm assigned the tenancy in favour of the trustees
date of loss. Since the
complainants failed to establish transfer, tenancy, assignment or authorization in
their favour, they could not validly claim structural loss
appreciating the fact that the language of
the deed of assignment misunderstood and tenancy right and
business of the assessee are independent to each other ... relevant to A,Y. 2008-09 even though the assessee had
assigned the tenancy right in the shop premises at Narshinath
Street, Mumbai
case that the
assessee has filed the copy of deed of assignment of tenancy rights,
copy of agreement for sale of plots at native place ... correct, the sale of residential plot at his
native place and assignment of tenancy rights is to be remanded back to
the file
Uday Chand Mahatab of Burdwan Maharaj
Family. The assessee agreed to assign her tenancy right in favour of M/s.
Ching ... Mutual Funds. Subsequently, when the
assessee faced some disputes over assigning her tenancy right in favour of
M/s. Ching Wah & Co., she vide
receiving any payment in consideration of relinquishment, transfer or assignment of his tenancy. Sec. 48(1)(b) of DRC Act prescribes penalty for contravention ... receiving any payment in consideration of relinquishment, transfer or assignment of his tenancy, and s. 48(1)(b) of the DRC Act implicates the penalty
second agreement dt. 29th March, 1984, whereby goodwill and the tenancy rights were assigned to the purchaser company, the CIT(A) noted that in this ... March, 1984, and no value was assigned to the goodwill. It was argued that since goodwill and tenancy rights are intangible assets, another agreement
