Held - The learned Advocate for the appellant relies on the decision of coordinate Bench of this Tribunal in the case of Lemon Tree Hotel Vs Commis.....

Held - I find that the identical issue has been decided in respect of capital goods used for construction of building which is rented out. The Trib.....

Held - In this regard we observe that the Authority for Advance Ruling-Rajasthan, in the case of M/s Rambagh Palace Hotels Pvt Ltd, has observed th.....

Held - In the present case, the applicant constructed a building for the purpose of leasing or renting out the same for running an industry. The sa.....

Held - WBHIDCL holds the ownership title of the land only and holding no proprietary interest in the immovable property constructed or being constr.....

Held - The Lease Rent paid during pre-operative period for the lease hold land, on which the construction activity had been taken for furtherance o.....