2000 (12) TMI 13

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..... have heard learned counsel for the parties and gone through the record. It is contended by learned counsel for the judgment-debtor and that of the Income-tax Department that according to section 194-I of the Income-tax Act, 1961, all the receipts by the decree holder were taxable. The receipts in the present case are for the use of the property and it is contended that the same are amenable to se .....

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..... se and occupation of the property for the period February 26, 1989, up to May, 1995, and with effect from June 1, 1995, damages for use and occupation of the premises in suit were fixed at Rs.50 per sq. ft. per month till the vacation of the premises. Learned counsel for the decree holder has also referred to an order of Mr. justice Vijender Jain in another execution application in another suit .....

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