1981 (8) TMI 129

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....Viswanathiah & Co., Hosur for asst. yr. 1973-74. 2. The assessee is a registered firm carrying on business in silk fabrics at Hosur with a branch at Bangalore. The short point for consideration relates to a claim of Rs. 8,000 paid to one Shri P.K. Venkatachalapathy for vacating the premises adjacent to the assessee's show room at Bangalore to enable the assessee to expand its business premises.....

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....the recipient of this amount of Rs.8,000. Such tenancy, in his opinion cannot be treated as enduring advantage. In this view, he directed the allowance. In the Deptl. appeal, it is claimed that in view of the tenancy laws in the State of Karnataka, the tenancy-at-will is an enduring, advantage, as owner cannot vacate the assessee. The ld. Deptl. Rep. reiterated the stand and claimed that the asses....

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....t that a permanent right does not mean an everlasting right. The ld. counsel, however, on the other hand claimed that it is totally wrong to say that the tenant at will is in a better position than a lessee. The fact that a tenant is protected from arbitrary action of the landlord to evict him merely with a view to get a better rent does not mean that he ceases to be a tenant-at-will. She pointed ....

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....was made to a third party. 3. We have carefully considered the records as well as the arguments. The payment was, no doubt, made to secure the tenancy, whether there was a tripartite arrangement as suggested by the ld. Deptl. Rep. or not. Such tenancy was tenancy-at-will even as found by the first Appl. Authority. This fact is not disputed in the Deptl. appeal. We therefore find no reason for u....