buildings, which had already been
duly constructed, without making any structural
change for that purpose. It is, therefore, contended
that no 'erection ... commercial purpose
without effecting structural change would be
imaginary for the reason that whenever there is
change in user structural alteration of the building
only site survey, GeoTechnical
report, Hydrology Report, listed structures but also
additional structures? Also, does sub clause 1.1.6.9
"Variation clause" become inapplicable only ... Signing Date:24.08.2023
18:30:14
size of these listed structures undergo a change and, if so,
whether it qualifies as variation
only site survey, GeoTechnical
report, Hydrology Report, listed structures but also
additional structures? Also, does sub clause 1.1.6.9
"Variation clause" become inapplicable only ... centers around the scenario where the
sizes of these listed structures undergo a change and, if so,
whether it qualifies as variation
only site survey, GeoTechnical
report, Hydrology Report, listed structures but also
additional structures? Also, does sub clause 1.1.6.9
"Variation clause" become inapplicable only ... centers around the scenario where the
sizes of these listed structures undergo a change and, if so,
whether it qualifies as variation
word 'alter' is 'to make change, to
modify, to change, change of a thing from one form and set to another ... word 'alter' is to make change, to modify, to change, change of a
.
thing from one form and set to another.
The expression
this case for which no board resolution was required. No
structural changes have been made by the respondents and for renovation ... residential area where commercial
use is prohibited, if no structural change is made or is intended to be made in
the tenanted premises and there
wherein the Apex Court applied the test of structural
change to hold that twisting and texturising partially oriented yarn
through thermo mechanical process would bring ... about a structural
change in the yarn.
4) Commissioner
of Income-tax v. Jamal Photo Industries (I) P. Ltd. reported
maintainable only if the tenant is found to have made any structural changes without the consent of the landlord and that such changes resulted ... building. Therefore, even if it is held that the structural changes were made by the appellant without the consent of the landlord, the suit could
nature of capital expenditure as they are incurred for "structural changes' in the leased premises. The findings and conclusions both are in disregard ... that there were no minor expenses but had been incurred on structural changes in the premises. The assessing officer accordingly capitalized these expenses and allowed
building to carry on the business
properly, without making any structural changes, moreover,
the appellant company was not the owner of the said property ... appellant company was not
allowed to carry on any major structural changes in the said
property.
2.2 That the learned Commissioner of Income Tax (Appeals
