amended definition and payment made for acquiring land
or capital assets cannot be brought within ambit of definition of 'Rent' as per
Section ... submitted that in pre-
amended definition plant and machinery and equipments were not covered by
the definition of 'Rent
towards landing and parking charges would not come within the definition of 'rent' as defined under Section 194 I Explanation of the Income ... payment as rent. Given the definition of 'lease or tenancy' and the definition of 'rent' as appearing in Section
accordingly."
5. It is necessary to note that the definition of 'rent' in Section 194-I of the
Act has since undergone ... defined in the Explanation in a wider sense. As per the
definition; "rent" includes and means not only a payment made
under
section of service tax
law and it provided definition of all taxable services. The definition of
„renting of immovable property‟ was provided in Section ... emphasis supplied]
33. From the definition, it can be seen that prior to 01.07.2012,
definition of taxable service of „renting of immovable property services
plot of land on lease from MMRDA
and further ignoring the definition of rent as contained in the
said section resorting to interpretative reasoning ... agree with the submissions of assessee and after
considering the definition of rent under section 194-I of the Act in the
light of Explanation
agree with the submissions of assessee and after considering the
definition of rent under section 194-I of the Act in the light of Explanation ... rent in the hands of
the recipient.
x) The definition of rent contained in explanation to section 194-I also
clearly provide that the payment
that quit-rent is not rent within the meaning of the Estates Land Act. Under the Act as originally passed 'rent' included jodi ... that the definition of 'estate' is more important than the definition of 'landholder.' When the Legislature framed its definition
Bombay Rent act). The expression 'standard rent' has been defined in Section 5 of the Bombay Rent Act; this definition reads as follows ... between the provisions of the West Bengal Rent Control Act and the Bombay Rent Act. The definition of the expression 'standard rent
something beyond the sum which had been agreed upon as rent. The definition of rent in Section 3 of the Act does ... opinion, affect the question, as that would have been the correct definition of rent without the assistance of the Act, and consequently
present case and it would not help in considering the definition of "rent" as defined under the Explanation to Section ... defined in the Explanation in a wider sense. As per the definition; "rent" includes and means not only a payment made under
