Gazette Notification of Govt. of Karnataka dtd.02.11.2006 and
BBMP 0.M dtd.17.01.2007 while determining that the subject land ... which is within 8 kms from the nearest
village coming under the BBMP limits, by road, and thus qualifies
as 'capital asset' within
Chief Accounts Officer, Bruhat Bangalore
Mahanagara Palike [hereinafter referred to as 'BBMP" or "assessee")
against a common order dated ... Page 2 of 30
Ward-16(1), Bangalore, ["AO"] treating BBMP as an "Assessee in Default"
for not deducting at source
approval of the Layout plan, commencement and
occupancy certificates issued by the BBMP, Bangalore etc., and
after considering the submissions of the assessee-company,
denied ... local authority. In the
assessee's case, the local authority viz., BBMP has
issued the approval for the construction of the project
vide their
disallowing the payments made by the assessee to
Bruhat Bangalore Mahanagara Palike (BBMP), while computing the income
from business of letting out of various shops ... commercial complex at Madivala, which the assessee
had taken on lease from BBMP. As already stated, the assessee was in
regular business of trading
urban land', as it is
situated 11 KMs away from BBMP limits. The assessees also placed
reliance on the decision of the co-ordinate ... assessment
holding that the land is situated within 8 KMs from the BBMP limits
in straight line method and further held that the said land
plan and grant of license for construction of the
buildings from BBMP or from the concerned authorities;
b. Execution of an allocation agreement between ... discharge all
Municipal Taxes, cesses and assessments on the entire land to
BBMP until delivery of Owners' Area pursuant to which the
same would
area as per building industry stands
and the bye-laws of the BBMP in the absence of "built up
area ... Building Industry
standard and also the bye-laws defined by the BBMP in
the absence of such definition in the Act;
(ii) the authorities ought
area as per building industry stands
and the bye-laws of the BBMP in the absence of "built up
area ... Building Industry
standard and also the bye-laws defined by the BBMP in
the absence of such definition in the Act;
(ii) the authorities ought
disallowance of
Rs.76,05,613/- paid as compounding fee to BBMP, by invoking
explanation 1 to section 37(1) , overlooking that the payment ... offense
or act prohibited by law.
3. The compounding fee paid to BBMP was in accordance with local
municipal norms and not in the nature
Gopalapura, Minerva Mills,
Bangalore was given to Bruhat Bangalore Mahanagara Palike (BBMP) for
ITA No.149 to 151/Bang/2014
Page 4 of 21
public ... payment of compensation for
surrender of the aforesaid area of land, BBMP gave TDRs.
6. During the previous year relevant
