Sandeep Jindal vs State Bank Of India on 8 April, 2021
NATIONAL COMPANY LAW APPELLATE
argued the easement right to
use the pathway and submitted that easement is defined in Section 4 of
the Indian Easement Act, 1882, to mean ... beneficiary is called dominant heritage and the
land on which the easement is claimed is called sovereign heritage. The
easementary right, therefore, is essentially claimed
Avtar Singh Brar, Chandigarh vs Assessee on 23 February, 2011
IN THE INCOME TAX APPELLATE
well as deemed owner under the exception created by Section 4(S)(b) . Section 4(8)(b) shifts the ownership from legal owner ... Section 4(8)(b) , the ld. Authorized Representative for the assessee has invited our attention to Section 52 of the Indian Easements Act which reads
well as deemed owner under the exception created by Section 4(8)(b) . Section 4(8)(b) shifts the ownership from legal owner ... Section 4(8)(b) , the learned Authorized Representative for the assessee has invited our attention to Section 52 of the Indian Easements Act which reads
order of a court.
Section 29 . Savings.--
(1) Nothing in this Act shall affect section 25 of the Indian Contract Act ... proceeding under any such law.
(4) Sections 25 and 26 and the definition of "easement" in section 2 shall not
apply to cases
also exists.
4. As per Indian easement license Act, 1882, Since your license
Chapter-V Section-47 (l), the land of easement against ... land until and
registration Act 1877 (3 of 1877) Indian unless it is renewed.
limitation Act of 1908 under section 23 . The However renewal
open space area not exceeding 4 acres along with existing accesses and easement for
expanding or setting up of 250 bedded multi-speciality Hospital. Therefore ... expenditure and assessee can only claim depreciation under section 32(1) of the Income-
Tax Act. As per collaboration agreement the assessee has to bear
Bharat Hotels Ltd. vs Deputy Commissioner Of Income-Tax on 17 April, 1995
Equivalent citations
provisions of
the Central Goods and Services Tax Act, 2017 . Schedule- II of
the Act list down the activities that are to be treated ... lease, tenancy, easement, licence to occupy
land is a supply of services;
Company Appeal (AT) (Insolvency) No. 474 of 2020 4