first plea raised by the assessee was that
only after the DC Rules dated 30.07.1997, the assessee changed the use of
land. He then, pointed ... Paper Book. Thereafter, again, there was an
amendment proposed in the DC Rules, dated 30.09.1993 but the new DC
Rules were passed on 03.07.1997; copy
having residential units with commercial user to the extent
permitted under DC Rules/Regulations framed by the respective local
authority.
(b) In such a case ... local authority
is within the limits prescribed under the DC Rules/Regulation, the
deduction under Section 80IB(10) upto 31/3/2005 would be allowable
having residential units with commercial user to the extent permitted under DC Rules/Regulations framed by the respective local authority.
b) In such a case ... local authority is within the limits prescribed under the DC Rules/Regulation, the deduction under Section 80-IB(10) upto 31.03.2005 would be allowable irrespective
building regulations that were
existing in city of Mumbai, were the DC Rules,
1967. In view of the contents of CRZ II
notification issued under ... belonging to them would be
governed by the provisions of the DC Rules, 1967
and not by the draft development regulations of
1989 which came
part of Master Plan.
The CMDA applied the DC Rules prevailing at the time of receipt of PP application by it and it was found ... that the proposal was having almost all violations of DC Rules and therefore, there is no question of giving any concession to the petitioner
relied on the defition
of built up area as given in DC Rules of Municipal Corporation. As per
clause 2.12 of DC Rules of Pune ... Rule No. 15.4.2."
The Commissioner of Income Tax (Appeals) has further referred to
Rule 15.4.2 r.w. Rule 15.4.1 of DC Rules. The relevant
area up to 230 sq.ft. He submitted
that as per DC rules, Complainant is entitled to get 35% additional carpet
area in newly constructed ... admitted fact that when building is given for redevelopment as per DC
rules, the flat owner is entitled to get 35% more carpet area
M/S Parmar Properties Pvt. Ltd, Pune vs Dcit,Cir.4, Pune on 22 March
with commercial user,
though limited to the extent permitted under the DC Rules,
were convinced that they would be getting the benefit of 100%
deduction ... retrospectivity. Take for example, a case
where under the extant DC Rules, for shops and commercial
activity construction permitted was, say, 10% and the project
Nahar Enterprises, Mumbai vs Dcit (Osd) Cen Rg 7, Mumbai on 7 April, 2017
आयकर
