https://www.taxtmi.com/caselaws?id=302230 A registered lease of open land for a cinema theatre was construed as a lease of the site only, with the lessees retaining ownership of the theatre structure during the term; the Rent Control Order therefore did not apply. A prior finding that construction funds had been advanced as a loan was capable of operating as res judicata under Explanation VIII to section 11 of the Code of Civil Procedure, but it did not change the legal character of the lease or the ownership of the structure. The mesne profits were upheld because the trial court's calculation was supported by entertainment-tax returns and evidence of expenses. en-us Fri, 24 Oct 1986 00:00:00 +0530 Wed, 11 May 2022 11:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302230 A registered lease of open land for a cinema theatre was construed as a lease of the site only, with the lessees retaining ownership of the theatre structure during the term; the Rent Control Order therefore did not apply. A prior finding that construction funds had been advanced as a loan was capable of operating as res judicata under Explanation VIII to section 11 of the Code of Civil Procedure, but it did not change the legal character of the lease or the ownership of the structure. The mesne profits were upheld because the trial court's calculation was supported by entertainment-tax returns and evidence of expenses. Case-Laws Indian Laws Fri, 24 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302230