Supreme Court · 1996 INSC 1112 · Decided 25 September 1996
Adair Dutta and CO. India PVT. LTD. v. The Appropriate Authority, Income Tax Department
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1112 · [1996] SUPP. 6 S.C.R. 775
- Case number
- CIVIL APPEAL No. 1109/1995
- Decided
- 25 September 1996
- Bench
- KULDIP SINGH, K.T. THOMAS (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act
Headnote
!11come Tax Act, 1961: A B Chapter XX-C, ss. 269 UD and 269 UE (!)-Purchase by Central C Govemment of immovable property agreed to be sold-Vesting of prope1ty in Central Govemment free from encumbrances-Held, in case agreement stipu­ lates the prope1ty to be sold free from all encumbrances or Govemment would be free from such encumbrances. Tamil Nadu B11ildings (Lease and Rent Control) Act, 1960: B11ilding belongi11g to Central Govemment-Whether exc/11ded from the pwview of the Act-Matter remitted back to High Cowt for decisio11. D The appellant-company was tenant in a building
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