course of carrying on the warehouse activity
some portion of the warehouses has been leased out to HUL right
from 1982 which is being continued ... used for constructing the
warehouse that clearly proves the commercial use of the warehouse.
He submitted that the leasing activity alongwith warehousing activity
is being
Bright Warehouse & Leasing P. Ltd , ... vs Department Of Income Tax
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH "B", MUMBAI
BEFORE SHRI
assessee were of the
four categories, the warehouses of the three categories were
constructed
structed warehouses,
warehouses whereas 4th category were mainly
industrial shades ... type one (I) category of the warehouse with
any other type one I warehouse taken on lease from unrelated party
or any comparison of lease
said that the letter aforesaid directed that construction of warehouse/ warehouses, as prescribed vide letter dated 28.07.2008 of the Government of India issued under ... registered firm for the purpose of building a warehouse and leasing it to the Corporation aforesaid, which the Corporation would utilize to store goods received
assessee cannot be said to be rendering services of leasing out godown/warehouses for storing of essential commodities and receiving consideration for leasing one godown ... However, it can safely be inferred that earning income from leasing out warehouses is not the primary activity of the assessee society
market area of APMC, Doddaballapur; that they have taken on lease the godown/warehouse at Koralur from M/s. Karnataka State Warehousing Corporation; that ... version of this petitioner that the petitioner while has taken on lease the warehouse, owned and constructed by M/s. Karnataka State Warehousing Corporation
assessee lets out the specified assets like factory, godown or warehouse in the leasing business, certainly it will come within the exclusionary clause ... used by the assessee in its leasing business. If the leased out assets such as, godown, warehouse, hospital or other assets, come within the specified
Nehru Road, Kolkata West Bengal 700087.
Further the Plaintiff had leased warehouses and workshop spaces at R S
Dag No.790 Mouza Tardah Kapasati
categorically admitted that the property what was originally leased out, would include a warehouse also in 1972. After the death of J.H. Irani ... pending, it would be quite evident that what was leased out originally was a warehouse, and subsequently constructions were made by the tenants
accepted for booking by railway from one of the agreed warehouse leased to Nepal Transit and Warehousing Co. Ltd. provided the minimum load condition
