premises occupied him. Therefore, the
agreement uses the terms "Outgoing Tenant" and "Occupier",
"Occupancy" etc. The term "Occupier ... execution hereof
handed over to the Incoming Tenant, the vacant, quiet and
peaceful possession of the said Tenanted premises. We the
whole agreement is read
tenant, wherein it says "tenant means any person
by whom or on whose account rent is payable for any premises
includes sub tenants ... death of any subsequent tenant, who becomes tenant
under these provisions on the death of last preceding tenant". To our
mind, the "tenancy
Rajas R. Doshi vs Eighth Income-Tax Officer on 8 October, 1993
Equivalent citations: [1994
therefore, the assessees would not be able to eject the present tenants from occupation of these plots even after the expiry of the present lease ... Section5(11) of the Rent Act where the word 'tenant' is defined as any person remaining, after the determination of the lease
know that the original landlord was
holding the land as occupancy tenant as defined under the Act of 1958 and
the said occupancy tenant became
agreement of tenancy giving right to the tenant to sub-lease the premises. All such tenants even though their contractual term of tenancy is over ... transferred by him. The only right which a statutory tenant had got in the tenanted premises as we have already seen from our above discussion
able to provide alternative accommodation to
these tenants the assessee had to pay compensation for enabling the tenants
to meet the expenditure to be incurred ... paid by the assessee to the tenants towards
alternative accommodation not being in the nature of rent as defined in section
194I , there
House. The word 'house' is not defined under the Wealth Tax Act . Oxford Concise Dictionary defines the word 'house ... residence of a family or single tenant'.
11. The word 'house' is defined in Mitra's Legal and Commercial Dictionaryas
able to provide alternative accommodation to
these tenants the assessee had to pay compensation for
enabling the tenants to meet the expenditure to be incurred ... paid by the assessee to
the tenants towards alternative accommodation not being in the
nature of rent as defined in section 194I, there
Court held that the notional interest on the deposit made by the tenant cannot be assessed as part of the rent under ... defined under the IT Act . The dictionary meaning of the "rent" is a periodical payment made by a tenant to an owner
