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Bombay High Court Dismisses Petition Challenging Stamp Duty on Octroi Collection Agreement as Lease. Agreement for collection of octroi by agent held to be a lease under Section 2(n)(iii) of Maharashtra Stamp Act and chargeable under Article 36(i) of Schedule I.

The petitioner, M/s. Sai Trading Company, a partnership firm, entered into an agreement on 27th April 2006 with the Sangli, Miraj and Kupwad City Muni...

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Bombay High Court Dismisses Appeal in Lease Dispute Over Condition Precedent. Letter of Acceptance with Condition of Government Approval Does Not Form Concluded Contract Under Indian Contract Act.

The case involves an appeal by Mystical Techplast Pvt. Ltd. against the Maharashtra State Road Development Corporation (MSRDC) concerning a lease of t...

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Bombay High Court at Goa Dismisses Writ Petition Challenging Rejection of Temporary Injunction in Lease Dispute — Plaintiff Failed to Establish Prima Facie Case for Injunction as Lease Expired and Possession Was Not Proven.

The petitioner, M/s. Meher Farms Pvt. Ltd., filed a writ petition challenging an order of the Adhoc District Judge-1 (FTC) North Goa, Panaji, dated 14...

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Bombay High Court Dismisses Appeal in Lease vs License Dispute Under Goa Decree No.43525. Agreement Styled as Leave and License Held to Be Lease Due to Exclusive Possession and Fixed Term.

The case involves a dispute between the successors of Dr. Luis dos Santos Alvares (plaintiffs/respondents) and Dr. Bento de Souza Egypsy (defendants/a...

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Supreme Court Allows Assessee in Income Tax Case — Receipt for Construction of Cinema House Not Advance Rent. Lease Lacked Stipulation for Adjustment of Payment Toward Rent; Premium Prima Facie Capital Not Taxable Under Income Tax Act.

The case involves an assessee who, on July 19, 1945, took a lease of certain premises in Calcutta on monthly rent. He made alterations to convert the ...