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2022 (10) TMI 616

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....>Dated:- 13-9-2022<br>Civil Appeal No. 3548 of 2007 - -<br>Income Tax<br>Hon&#39;ble Mr. Justice Sanjiv Khanna And Hon&#39;ble Mr. Justice J.K. Maheshwari For the Appellant(s) : Mr. Arijit Prasad, ....

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....re P-1) and 30.12.1994 (Annexure P-2). On construing the relevant clauses, it is apparent that the respondent-assessee had become the owner of the plant and machinery. Further the lease rentals in ent....

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