tools, fixtures, fittings, furniture and vehicles located at the
Panki site; the leasehold and licensed properties comprising the Panki site,
together with all buildings thereon ... support of its claim that accordingly the Panki leasehold land was
not transferred to it and hence, no valuation of the land was required
claim of amortization of mining land of Rs.
92,99,632/- and leasehold land of Rs. 7,26,239/- aggregating ... Amortization of Mining Land and Amortization of Leasehold
Land. The Assessing Officer also made disallowance of deduction u/s 80IA in
respect of sale
land on an “as is where is whatever there is basis”.
The leasehold rights were valued at Rs 1.35 crores.
6. On 6 June ... plant, machinery and the lands held by the company,
both freehold and leasehold.
9 On 22 July 2003, UDA informed the Official Liquidator that
assessee for the purpose of getting the mining
land and leasehold land are required to be treated as capital expenditure but the
AO is directed ... much as assessee is
only a sub-licensee and neither the leasehold right in the land is transferred in its
name
writ
application), by which the respondent no.1 resumed the
leasehold land of the petitioner by way of cancellation of
the lease agreement dated June ... Choudhury was granted permission by the
respondent no.2 for transfer of leasehold right in the land
in favour of the present petitioner by executing
disallowance of Rs.
1,04,86,210/- on amortization of premium on leasehold land.
The Appellant craves leave to amend, alter and delete ... Disallowance of amortization of Rs.1,04,86,210/-
premium on leasehold land.
The A.O thereafter assessed the income of the assessee corporation
erred by holding that the leasehold rights of the plots 23B & 23C were acquired
vide allotment letters of CIDCO dated ... allotment letters were mere an offer and leasehold rights over the said plots
were not acquired. Also, the Ld. CIT(A) erred in directing
determination of full value of consideration in relation to sale of leasehold interest in plot at
Jalgaon and Dombivali. During the assessment proceedings ... Long-Term Capital Loss (LTCL) of Rs. 1.71 crore on assignment of leasehold rights on
leased land at Dombivali and Long-Term Capital Gain (LTCG
which fresh
lease deed was executed. The plaintiff has pleaded that the leasehold area
of acres 20.808 decimals included an area of acres 6.520 decimals ... enclosed by high compound walls. The
defendants-respondents denied that the leasehold area of acres 20.808
decimals included an area of acres 6.520 decimals
effect that the
contractor has either to own or arrange through leasehold registered
agreement, plant machinery for execution of the work, was implicit also ... wherein it was mentioned that original document of owner
possession arranged through leasehold agreement was to be annexed.
Similar Form No. IV was appended
