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8. It is also undisputed fact that after the selling of the entire three floors, no part remained with the assessee and all the three owners of the flat enjoy the whole property including the common area for parking and other common usages. Ld. CIT(A) while interpreted the various clauses of the sale deed entered with the assessee with regard to the first floor in the earlier year stating that the only the plot of the land on which the plot is constructed is available to the owners has failed to appreciate that the other common facilities and parking areas is also proportionate allocated to the owners of the flats. It is also a common practice which quite prevalent in Delhi and NCR region builder's plots / flat are constructed on a plot that all the owners of the plot commonly own the common area apart from the constructed area. Thus, to restrict the cost of proportionate plot on the area where the plot is constructed is not tenable when admittedly it is no longer with the assessee after sale of all the flats and accordingly, the short term capital gain recomputed by the AO is directed to be deleted.