https://www.taxtmi.com/caselaws?id=277737 A lease for a cinema premises was treated as a composite lease, because the documents showed that the property was let not merely as a building but as a running cinema theatre with furniture, fittings, electrical items and other appurtenances needed for exhibitions. The lease terms confined use to cinema exhibitions, required separate payment of rent and hire charges, and placed on the lessee the obligations of obtaining licences and running the theatre as a going concern. On that footing, the arrangement fell outside the protection of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1961 under Section 30(iii). en-us Fri, 09 Aug 1996 00:00:00 +0530 Thu, 20 Dec 2018 12:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277737 A lease for a cinema premises was treated as a composite lease, because the documents showed that the property was let not merely as a building but as a running cinema theatre with furniture, fittings, electrical items and other appurtenances needed for exhibitions. The lease terms confined use to cinema exhibitions, required separate payment of rent and hire charges, and placed on the lessee the obligations of obtaining licences and running the theatre as a going concern. On that footing, the arrangement fell outside the protection of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1961 under Section 30(iii). Case-Laws Indian Laws Fri, 09 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277737