terms and conditions" pertaining to the allotment of flats under the SFS scheme of the DDA arriving at the ultimate conclusion that the amount ... flats contending in the process that DDA was obliged to pay interest if the flats were not allotted within a stipulated period and correspondingly
District Excise Officer, ... vs Income Tax Officer on 21 January, 2000
ORDER
Miss Moksh Mahajan
DDA flat was given to the assessee in Assessment Year 2001-02 but he
assessee had applied for flat much earlier and the allotment ... assessee's own
version the possession of DDA flat was allotted within a period of one year).
He further noted that it was irrelevant
distinguishable on facts. In this case the assessee was allotted flat by DDA on 27th
February, 1982 on payment of installments by issuance of allotment
flat
allotted by DDA. There is no approval available on the record
given by the DDA for carrying out the alteration in the flat.
Moreover
allotment of a specific house
of the Belle Vue Scheme at flat No. 4, on the second floor. The allotment
of the flat was made ... concerning flats under the SFS of the DDA, treating the allotment of
flats thereunder as cases of construction for the purpose of capital gains.
This
dated 15.10.1986 in which it was stated that
acquisition of flat through allotment by DDA has to be treated as a
construction of flat would
Delhi : The assessee obtained the rights in a DDA flat at Sheikh Sarai which was allotted by DDA to Ms. Abha Goyal by making
dated 15.10.1986 in which it was
stated that acquisition of flat through allotment by DDA has to be
treated as a construction of flat would
clarified therein that cases of allotment of flats under the self
financing scheme of the Delhi Development Authority (DDA) should
19
ITA No. 2656 ... allotment should be treated as cost of
construction for the purpose of capital gains. On the same analogy,
the assessee having been allotted the flat
