Meaning of ” Lands appurtenant”

Case Name : P.K. Lahiri vs. CIT

Citation : [2005] 275 ITR 17/146 TAXMAN 349 (ALL.)

Court : Allahabad High Court

Section : 54

Meaning : The ‘land appurtenant to the building’ does imply that the ownership of the building and the land appurtenant should be of the same person. If the building is owned by one person and the land is owned by another person, then it will be a case of land adjoining the building and by no stretch of imagination can it be called land appurtenant to the said building.

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