that all the buildings are part of
one common layout on a single plot of land which is of 36,365 sq
mts with ... land under common amenities such as
internal roads, open area, club house, amenities area etc. are
common to all the buildings. There is no-boundary
keeping the question of entitlement of Corporation to demand
premium from petitioner open. The said Novel Properties Private Limited later
filed writ petition ... disposed of by the Hon'ble
Bombay High Court vide the common judgment dated 15-02-2011 allowing
the said writ petition. Thus
tangible or intangible asset, save the plot of land, which is in fact a
common plot (# 7A of Dyavasandra Phase I, Industrial Area), with each ... appeal, and the issue of
deductibility of brokerage expenses is therefore not open. However, this aspect, i.e.,
the substance of the transaction
five floors constructed on the land bearing C.S.No.1098, Final Plot No.1121,
Mahim Division.
With regard to the property described ... SINGULAR the benefit of open parking spaces in the building compound, the
benefit and access to common areas and facilities including high speed lifts,
staircase
Asst Cit 25(2), Mumbai vs Pratap Uttam Purohit, Mumbai on 4 November, 2016
आयकर
Bhavya Construction Co., Mumbai vs Asst Cit Cir 21(1), Mumbai on 9 December, 2016
Shrenuj Gems & Jewellery Ltd, Mumbai vs Ito 8(3)(1), Mumbai on 16 November
The Swasti Produce Co. P Ltd, Mumbai vs Cit (A) 14, Mumbai on 16 November
The Nutan Laxmi Chs Ltd, Mumbai vs Assessee on 24 August, 2016
IN THE INCOME
Ito Wd 3(4), Thane vs Ulhas Gopal Karle, Thane on 1 December, 2016
IN
