Supreme Court · 2010 INSC 856 · Decided 7 December 2010
M/S. Govind Impex (P) LTD. and ORS. v. Appropriate Authority, Income Tax Department
- Court
- Supreme Court of India
- Citation
- 2010 INSC 856 · [2010] 14 S.C.R. 523
- Case number
- CRIMINAL APPEAL No. 41/2004
- Decided
- 7 December 2010
- Bench
- H.S. BEDI, C.K. PRASAD (2-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- Income Tax Act Section 269UA(f)(i)
Headnote
A B Income Tax Act, 1961: Chapter XXC; s.269UA(f)(i), Explanation - Premises let out on lease for nine years with C an option to the lessee to renew it for a further period of nine years on fulfillment of certain terms and conditions - Applicability - Held: Is applicable since lease provided for extension of term, and the aggregate of /ease period and period of extension counted D together made it more than twelve years. Deeds and documents: Lease deed - Interpretation of - Held: The terms of a lease deed are not to be interpreted
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