renovations and interior decorations work of the appellant
not amounting to structural changes and which are
permanent in nature and as the property ... permanent addition and alteration in the
premises which would amount to structural change in the tenanted
premises. The injunction orders only prevented the respondents from
deposed that "respondent has made addition, alteration and
structural changes in the shop. The respondent has constructed basement
25
which has been shown
possession
thereof in their own right. Further the defendants have made
structural changes, construction, alteration etc. of permanent nature
in their respective portions from their
plaint being allowed by the trial
Court, the structure of the suit was changed which necessitated the
opposite party to set up a counter-claim
contend that an order of injunction against a transfer
and a change in nature of property must be taken as violated, if the
party ... direction not to change the nature of property
must be taken as violated if there was a demolition of super
structure. In either case
lease the lessees were entitled to remove all constructions failing which all structures and superstructures would vest in the lessor without payment of any compensation ... concern with the said constructions. Subsequently, the name of the lessees was changed to Madur Milan Hotel Pvt. Ltd. with the permission of the Registrar
entitled for the benefit
of the said amount merely by changing the name for the
purpose of getting benefit of tax exemption.
Shri Shrivastava, learned ... that it is an unregistered agreement of sale in respect of
building structure on the leased land. The sale under Section
54 of the Transfer
make use of it for the intended purpose, then the change of possession
is treated as 'transfer'. It is settled principle that long ... gathered that assessee purchased piece and parcel of land and structures
standing thereon measuring an area of 43 cottahs 9 chittaks
holding over . The duty of a lessee / tenant to safeguard the
structure and other fixtures of the tenanted premises is not
@contd.
16
governed under ... time when he was put
in possession, subject only to the changes caused by
reasonable wear and tear or irresistible force, and to
allow
The Commissioner Of Income Tax-I vs Radhe Developers - Opponent(S) on 13 December, 2011
