Nahar Enterprises, Mumbai vs Dcit (Osd) Cen Rg 7, Mumbai on 7 April, 2017
आयकर
under Slum Rehabilitation Scheme of the Government of
Maharashtra, in accordance with DCR 33(10). The assessee has
filed its return of income ... Development Control Regulations for Greater Mumbai, 1991
[hereinafter referred to 'DCR 33(10)'in short]. The costs involved in
the construction of such
assessee in accordance with the Development Control Regulations 1991
("DCR 1991") the present Floor Space Index ("FSI") of the said plot ... receiving Transferable Development Rights ("TDR") as per the
provisions of DCR 1991 additional area could be constructed by consuming /
loading
Development Control Regulations
for Greater Mumbai, 1991 (in short 'DCR') in this regard. According to
3 ITA No. 7368/Mum/2014 ... argued. In such a situation the built up area as
defined in DCR.91 may be adopted. It has also been so held in case
dated 16.09.2004 under
D.C. Regulation No. 33(10) ['DCR 33(10)' in short] and Appendix-IV of
amended D.C. Regulations granting ... short) to third parties as permitted under
clause (v) of DCR 33(1) which reads as under:
V) The entire sale Built-up Area need
square yards equivalent to 2355 square meters
approximately. Development Control Regulation (DCR) for greater
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ITA No.4222/MUM/2025 AY: 2015-16
Colombia ... which arose is on
account of amendment to the Development Control Rules (DCR), 1991
and thus, there is no cost of acquisition in respect
Development Control Regulation of Greater Mumbai" i.e., "DCR, 1991",
wherein it was provided that the owner or a lessee ... plot, which was
reserved for public purpose under the development plan of DCR, would be
eligible for award of compensation by way of development right
local authority on 23.10.2007,that as per applicable Development
Control Rules (DCR) for the City of Thane in the absence of express refusal ... mandatory,that as per rule 37 of Developme
-nt Control Rules,1994(DCR) if local authority did not reject the application made by the assessee
account additional TDR FSI was allowed
under the Development Control Regulation, 1991 (DCR). Thus, the
assessee became entitled to construct additional space ... lacs received by the Society. The Tribunal discussed the DCR
for Greater Mumbai Regulations and the right of a receiving plot of
land to load
Development Control Regulations for Greater Mumbai 1991 (hereinafter referred to as the DCR,), so far as it pertains to the issue in appeal before ... like this Regulation 34(1) of the DCR provides that the owner or lessee of a plot, which is reserved for public purposes under