acres of land at Focal Point, Phase VIII, Ludhiana ("Project"). For the
assessment year 2008-09, the assessee filed the original return ... hedged with various conditions, including in particular, prohibition on
pre-launch of the Project, the assessee, on pre-launch basis, entered
into agreement for sale
MALHOTRA.
had made a pre-launch of a project in the name of "MSA Circuit
Heights" which was to come up at Plot
necessary permissions/approvals from the concerned departments which are pre-requisites for launching Real Estate Project when the aforesaid appellant had collected
Delhi. The company launched a project for residential and commercial
plots/flats at Ghaziabad and published its pre-launch scheme through
various modes. The company
proposed residential township project namely "Big Bull
Ashiana-II" at Jaipur (Manohapura on NH-8), pre-launched by
defendant no. 1. The plaintiff ... show the development on
the site of the project, however, the defendants avoided the request of
the plaintiff on one pretext or the other
Ministry of Human Resource Development had launched a project
named Sarva Sikhsha Abhiyan (SSA) and similarly, another project
named Rashtriya Madhyamik Shiksha Abhiyan (RMSA ... mentioned in Clause 5(iii) whose appointments were
made through various projects launched by the Government of India on
contractual basis had unsuccessfully claimed regularization
above-mentioned contention, it was also
submitted that the sale consideration is pre-decided and negotiated at
the time of booking of plot. The next ... effect to the actual sale consideration
decided with buyer in launching the project. This fact was verifiable from
the books that most of the bookings
merely because of failure
of authentication. In this scenario, the entire
Aadhaar project cannot be shelved. If that is done,
it would cause much more ... about its
effectiveness before it was launched. This has been
stated in the beginning. The entire aim behind
launching this programme is the 'inclusion
Project Firm namely 'Pipara & Co.' Further, the applicant has not
fabricated a single document and affixed seal of pre-audit was also ... examine the facts of the prosecution
case. The Agriculture Department had launched a scheme for poor
farmers known as "pond for farming
relevant point of time, he was working as an
employee of the Project Firm namely 'Pipara & Co.' Further, the
Page ... ORDER
applicant has not fabricated a single document and affixed seal of
preaudit was also not false and fabricated. Therefore, during the
audit work
