purposes and includes: (a) the garden, grounds and out-houses, if any, appurtenant to such building, hut or part of such building ... structure of the Gaiety Theatre, could be rightly considered as appurtenant to the sheds belonging to the lessor. He drew our attention to the decisions
lands measuring 7 grounds and 1,878 sq. ft. not treated as appurtenant to the building, from the assessment of the assessee for the assessment ... grounds and 29 sq. ft. should be taken as the land appurtenant to the building and, therefore, the entire capital gains is exempt under section
Tamil Nadu Housing Board is only the flats and the land appurtenant therein are the land kept in common and have not been conveyed ... allottees are not only the flats but also the land appurtenant thereto. How common areas have to be utilised by all the allottees have also
fifty per cent, thereof of the vacant land
if any, appurtenant to such building, the excess
portion of the vacant land being treated as
amenity ... fifty per cent thereof of the
vacant land, if any appurtenant to such
building Sathiadev, J. in Shamsunnissa Begum
v. Nanjiah
then contended that the tanks in the present case were appurtenant to the cultivated private lands of the petitioner, and that therefore if the cultivated ... granted a ryotwari patta in favour of the petitioner, the appurtenant rights of irrigation should also pass to him.
18. In Sadhu v. Bihari Singh
grounds, an extent of 10.52 grounds had been taken as land appurtenant to the main building and the balance of 16.3 grounds was treated ... restricted marketability.
c) Exclusion of the portion of the land appurtenant to the building which was used in the business.
Aggrieved by the order
reason that there were receipts from the land appurtenant to the building ?"
2. Of the abovesaid four questions, learned counsel for the assessee ... come into existence, in the land in question together with the appurtenant vacant land therein, where the abovesaid well is situate. The said contention which
context of the situation; it will also indicate the land appurtenant to the building, concerned, e.g., if the word 'site of a factory ... will not only mean the factory building but also the land appurtenant thereto. In the present case, when Ex. B1 refers to the site
estate. The learned Counsel for the petitioner urged that whatever was appurtenant to that right also passed to the grantee under that statutory grant ... contended that the right to own and use the tank was appurtenant to the right to own and use the cultivated private lands, while both
carved, out of the vacant land, if any, appurtenant to such building and the market value of that fifty per cent must be added ... would be a stilted one.... Only if there is any vacant land, appurtenant to such building, the application of this formula would arise. If there
