Income Tax Act, 1961 in respect of
income from dry cleaning charges?"
The brief facts out of which the said question ... Interest income Rs.33,71,360/-
iv. Dry-cleaning receipts profits Rs. 36,740/-
v. CCA & Income from
sale of import licences
user as well as on the ground that the business of dry-cleaning has materially impaired the value and utility of the demised premises. However ... milk dairy, whereas the respondent has started the business of dry-cleaning in the tenant premises and thus, used the tenanted premises for the purpose
pleaded that the shops were let out for the purpose of dry cleaning business of clothes but they have opened a workshop for cleaning ... business purposes and they are carrying on the business of dry cleaning and dyeing, etc. since very inception of tenancy, water tax was never demanded
textile business, the assessees' firm also conducted a business in dry-cleaning and tailoring. That part of the business of the firm was actually ... Bright Dry Cleaners". By agreement dated August 18, 1969, the machinery and equipment used in the dry-cleaning and tailoring business were sold
effect that the intermediary vessel used by the Food Inspector was dry and clean, by itself, would entitle the accused to get acquittal irrespective ... food for the purpose of analysis shall be taken in clean dry bottles or jars or in other suitable containers which shall he closed sufficiently
suggest that the envelope was not
clean and dry. .....Bottles were already dry and clean and the same were not made
again dry and clean ... same were not made again dry
and clean at the spot. Clean and dry Jhaba was provided by the vendor as such
same
Subhash Garg Page 4 of 62
with the help of clean and dry Jhaba by rotating it inside the Dal Arhar in all possible
directions ... three
equal parts then and there by putting them into three clean and dry bottles. He
deposed that each sample bottle was separately packed, marked
properly mixed up after breaking the same with
the help of clean and dry spoon by rotating the same in all possible directions. He
deposed ... into 3 equal parts by putting the same in
three separate clean and dry bottles. He deposed that 40 drops of formalin were
added
admittedly, the Appellant-
tenant (hereinafter "tenant") is running a dry-cleaning shop by the name of
'Uttam Dry Cleaners'. The suit ... tenant claimed that the suit premises has
been used as a dry-cleaning shop since inception and the landlord has been
regularly receiving rent. Reliance
requires
.
the Food Inspector to take samples of food "in clean dry
bottles or jars or in other suitable containers". In this
case ... after dividing it into three parts had put it in three dry
clean and empty bottles' which he had sealed, he does
