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Dlf Limited vs Gurgaon I on 22 May, 2019 1 CUSTOMS, EXCISE & SERVICE TAX

decision of the Hon'ble Karnataka High Court in the case of Indus Towers Ltd. Vs Deputy Comm. of Commercial Taxes, Banglaore, as reported ... only in nature of licence as defined under Section 52 of Easements Act, 1882 - In that view, there was no sale or deemed sale

decision of the Hon'ble Karnataka High Court in the case of Indus Towers Ltd. Vs Deputy Comm. of Commercial Taxes, Banglaore, as reported ... only in nature of licence as defined under Section 52 of Easements Act, 1882 - In that view, there was no sale or deemed sale

decision of the Hon'ble Karnataka High Court in the case of Indus Towers Ltd. Vs Deputy Comm. of Commercial Taxes, Banglaore, as reported ... only in nature of licence as defined under Section 52 of Easements Act, 1882 - In that view, there was no sale or deemed sale

notice-Amount received for easement rights held not taxable- Section 65 (30)(a) and 65 (105) (zzzh) of the Finance Act, 1994. 14. Development ... exclusion of the lessor. Whereas under Section 52 of the Indian Easement Act, 1882, if a document gives only a right to use the property

Section 52 of the Easements Act, 1952. A licence cannot in law confer any right; it can only prevent an act from being unlawful which ... operator." 4.4.8 Hon'ble Madhya Pradesh High Court has in case of Bharti Infratel Ltd [2018 (17) GSTL 225 (MP)](Affirmed

Section 52 of the Easements Act, 1952. A licence cannot in law confer any right; it can only prevent an act from being unlawful which ... operator." 4.4.8 Hon'ble Madhya Pradesh High Court has in case of Bharti Infratel Ltd [2018 (17) GSTL 225 (MP)](Affirmed

license" was defined in Section 52 of the Indian Easement Act, 1882 (Act No. 5 of 1882) as follows: C "Where one person ... such right, be unlawful, and such right does not amount to an easement or an interest in the property, the right is called a License

clear cut definition of the word 'appurtenant' in the Finance Act . However, the expression in the Real Estate and Property Law generally refers ... considered as area appurtenant to the office building. In fact, certain easements, gardens, yards, shared amenities, etc., can be considered as appurtenant to the dominant

both the cases stipulate the development and construction of apartments of the entire piece of land. In both the cases, the Agreement for Sale entered ... construction of apartments over the entire piece of land. ***** ****** ****** 7. In the case of both the residential complex projects, there is no distinction/demarcation between