https://www.taxtmi.com/caselaws?id=275546 Use of a tenant's shop roof for an advertisement board did not, on the facts noted, amount to assignment, sub-letting, or parting with possession. The tenant himself had installed and maintained the board, carried on the advertising activity, paid the related expenses, and retained control over the premises. Because no exclusive legal possession of the roof or any part of it was transferred to an advertising agency or other third party, mere permission to use the space for hoarding was insufficient. The stated position is that the statutory ground for eviction under Section 13(1)(e) is attracted only when exclusive possession is parted with. en-us Mon, 20 Feb 1989 00:00:00 +0530 Thu, 28 May 2026 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275546 Use of a tenant's shop roof for an advertisement board did not, on the facts noted, amount to assignment, sub-letting, or parting with possession. The tenant himself had installed and maintained the board, carried on the advertising activity, paid the related expenses, and retained control over the premises. Because no exclusive legal possession of the roof or any part of it was transferred to an advertising agency or other third party, mere permission to use the space for hoarding was insufficient. The stated position is that the statutory ground for eviction under Section 13(1)(e) is attracted only when exclusive possession is parted with. Case-Laws Income Tax Mon, 20 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275546