https://www.taxtmi.com/caselaws?id=35694 For relief under section 15C of the Indian Income-tax Act, 1922, and section 84 of the Income-tax Act, 1961, the character of the assessee's occupation of the premises is legally material. A lease or sub-lease may constitute a transfer for these provisions, so relief cannot be denied on the assumption that such arrangements are irrelevant. The Tribunal was required to determine the foundational factual question whether the premises were held under a leave-and-licence arrangement or under a lease or sub-lease, and then apply the statutory conditions, including the Explanation to section 84 where relevant. The Tribunal's view that the mode of occupation made no difference was incorrect, and the matter required reconsideration on the proper factual and legal basis. en-us Thu, 08 Feb 1979 00:00:00 +0530 Tue, 16 Mar 2010 11:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35694 For relief under section 15C of the Indian Income-tax Act, 1922, and section 84 of the Income-tax Act, 1961, the character of the assessee's occupation of the premises is legally material. A lease or sub-lease may constitute a transfer for these provisions, so relief cannot be denied on the assumption that such arrangements are irrelevant. The Tribunal was required to determine the foundational factual question whether the premises were held under a leave-and-licence arrangement or under a lease or sub-lease, and then apply the statutory conditions, including the Explanation to section 84 where relevant. The Tribunal's view that the mode of occupation made no difference was incorrect, and the matter required reconsideration on the proper factual and legal basis. Case-Laws Income Tax Thu, 08 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35694