which empowers the assessee lessee to raise the construction on the leasehold plot and after that construction he is at liberty to sub-let, mortgage ... plot by the assessee subsequently. Therefore, if the interest in the leasehold plot or the leasehold plot is held by the assessee for more than
firm sought
the government's permission to transfer the leasehold of its plot to a newly formed and registered
company within the meaning ... into a company did not amount to transfer of the leasehold of
its plot by the firm to the company, but that the leasehold stood
which empowers the assessee-lessee to raise the construction on the leasehold plot and after that construction he is at liberty to sublet, mortgage, assign ... plot by the assessee subsequently. Therefore, if the interest in the leasehold plot or the leasehold plot was held by the assessee for more than
mutate name of said Company in all records, concerning the
leasehold plot, as lessee without asking to pay any charge or fee other than ... firm sought to government's permission to transfer the leasehold
of its plot to a newly formed and registered company within the meaning
Whether the assessee has paid Rs. 24 lakhs for the leasehold plot of land, which was taken on lease for 75 years. Firstly, the lease ... that the assessee had paid Rs. 24 lakhs for acquiring the leasehold plot. The next reason given by the Commissioner of Income-tax is that
petitioner company has wrongfully carrying out the mining business in such leasehold plot even after the expiry of such period. Therefore, the petitioner company
transfer by way of a Will his share in the leasehold plot and since the other joint lessees did not object to the bequest under ... become the lessees in respect of the entire leasehold plot.
14. Mr. Mukherjee submitted that the judgment of the learned Single Judge had taken note
deed dated October 28, 1986 assigned and transferred his leasehold estate in the said plot of land in favour of the writ petitioner. The said ... limitation imposed on lessee from transferring or assigning his leasehold interest in the said plot of land. The Clause 8, referred to herein above, cannot
than 10 km. in length. The road was built on a plot of leasehold land acquired by the assessee for the purpose of constructing ... plot of land along with the road will have to be handed over to the Government after the lease expires. The leasehold land
petitioner's application seeking a no-objection for
transfer of the plot of land has not been considered and, effectively, rejected.
The housing board ... original lessee by the lessor for sub-dividing the plot or
transferring the leasehold rights over the plot in favour of any person. It appears
