common areas have to be excluded while computing the
built up area. The language employed in defining built up
area as the common area shared ... were common areas and had to be excluded while measuring the
built up area. There was covered balcony area in the 16 flats and such
assessee for some of the flats is as
under:
Flat Carpet Wall Built-
No. area thickness up area
given by
the
assessee ... projects, the assessee constructed flats
exceeding 1500 sft and also flats of less than 1500 sft in area. Considering
the facts of the issue
following flats was in excess of 1500 sq.ft.
Flat No.207 = 1651 sq.ft.
Flat No.211 = 1647 sq.ft.
Flat ... flats viz., Flat 201 and 201A, Flat 204 and 204A, Flat 205 and
205A, Flat 206 and 206A, Flat 208 and 208A and Flat
common area between 2
flats which is accessible from inside the flats by owner/occupier of these two
flats only. The other owners ... common
area between 2 flats which was accessible from inside the flats by the
owners/occupiers of these two flats only. The other owners
1024/B/09 Page - 8
common area and the carpet area and no area has been retained after
the sale.
12. Considering the assessee ... built-up area
including common area such as corridor, stair case, community hall,
gym, swimming pool etc., and actual area of the flat available
internally built staircase. So also two adjacent
flats were combined as one flat and the area of the combined flats
exceeded ... 80IB in respect of proportionate income generated by sale of flats
where the area did not exceed 1500 sq.ft. The relevant findings
separate flats by two
separate sale deeds, had each got their two flats combined into a single flat with a built up area of more ... garden area construction was also to be treated as built up area, then the total built up area of the
said flat would exceed
flats was 2350 sft
while the area of other flat was 3800 sft. He produced a copy of
allotment letter from SJR builders ... houses, the whole built area of each of such pent houses are to be
considered as the area of one flat. On the premises
2630/B/17
2
built up area of the remaining constructed area over and above 13 flats to be given to
the Assessee, which ... builder for putting up flats. Under the agreement 8 flats are to be put up in that
property and 4 flats representing
assessee's right to
get 30% built up area of flats got extinguished and therefore, there was a
transfer by way of extinguishment ... substituted in terms of money
in lieu of getting built up area of flats originally agreed under the JDA dated
26.10.1994 and therefore, the conclusions
