hence the definition of built up area
as per the DC Rules framed by PMC will prevail. It was stated that
similar view has been ... reiterated
that the definition of the built up area as per DC Rules of PMC
11
will apply and, therefore, the built up area
deemed to
be granted as per Rule 7.7 of the DC Rules. Even Fire NOC which finds
significant mention in the DC Rules ... with four sets of completion plan under Rule
7.6 of the DC Rules of the PMC. Thereafter PMC is required to
return
every region is regulated the concerned local
authority in accordance with DC rules/regulations framed by that
local authority. The DC rules/regulations are framed ... defined under the IT Act nor it is defined under the DC
rules/regulations framed by the local authority and, therefore, which
project would qualify
housing project is
approved by local authority and is as per DC rules
then same should be considered as a housing project.
According to DC ... total built up area of project. As per
DC rules, assessee has to provide 2% of total area for
convenience shopping, if more commercial area
housing project is
approved by local authority and is as per DC rules
then same should be considered as a housing project.
According to DC ... total built up area of project. As per
DC rules, assessee has to provide 2% of total area for
convenience shopping, if more commercial area
built up
area has to be considered as per the DC rules of the
sanctioning authority. In this regard, it was submitted
that the DC ... applicable and
the built up area as per the DC rules of PMC was less
than 1500 sq.ft. The Assessing Officer has included
Siddhivinayak Shree, Pune vs Assessee on 7 June, 2013
IN THE INCOME TAX APPELLATE TRIBUNAL
with four sets of completion plan under Rule
7.6 of the DC Rules of the PMC. Thereafter PMC is required to return ... Certificate after inspection of the work
under Rule 7.7 of the DC Rules. Since Explation (ii) to Section
80IB
present case, the
commercial user is allowed in accordance with the DC Rules and hence the
assessee was entitled to section 80-IB(10) deduction
Anand Ashok Gandhi,, Pune vs Department Of Income Tax on 27 May, 2016
आयकर अपील
