https://www.taxtmi.com/caselaws?id=153137 A lease of a fully equipped cinema theatre was analysed under the U.P. (Temporary) Control of Rent and Eviction Act, 1947, and the definition of "accommodation" was treated as referring to a building or part of a building with ancillary appurtenances. Applying the dominant intention test, the transaction was characterised as substantially a transfer of a running cinema business, with the building only incidental, so it fell outside rent control protection. On that basis, eviction and ancillary relief were available, and mesne profits were directed to be assessed by the trial court. en-us Mon, 11 Aug 1975 00:00:00 +0530 Mon, 05 Aug 2013 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153137 A lease of a fully equipped cinema theatre was analysed under the U.P. (Temporary) Control of Rent and Eviction Act, 1947, and the definition of "accommodation" was treated as referring to a building or part of a building with ancillary appurtenances. Applying the dominant intention test, the transaction was characterised as substantially a transfer of a running cinema business, with the building only incidental, so it fell outside rent control protection. On that basis, eviction and ancillary relief were available, and mesne profits were directed to be assessed by the trial court. Case-Laws Indian Laws Mon, 11 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153137