paper are 6 flats but is actually one bungalow.
• Flats actually constructed with area more than 1500 sq. ft.
though on paper two flats shows ... area of combined flats.
The learned Authorized Representative for the assessee pointed out that even
after combination of flats, the total area was less than
area (flower bed) and common wall
area in arriving at the eligible limit of 1000 sq.ft. of built up area of each flat ... area (flower bed) and 50% of common wall area for the purpose of
computing eligible area of 1000 sq. ft of built up area
under:-
"a) List of flats containing details of flats owners flat type (2BHK or 3BHK), area
received from the co-operative housing society ... 1BHK flat was joined with
2BHK flats to make ti 3BHK flats. Further, statements of flat holders were
recorded which established that the flats
built-up area of the terrace
was included in the built-up area of the flat, the
measurement would exceed 1500 sq.ft.
d) According ... quite clear that the two flat owners have themselves
combined the flats whereby the area has exceeded 1500
sq.ft. The project as a whole
saleable flats and 6 refuge flats as per the
following approved plan:
10 ITA 5183/Mum/2014
Number of flats Area ... built up area by enhancing the carpet area, @
10% on adhoc basis only to arrive at the built up area of flats
area of the garden should be included in total
built up area and if same is included, the built up area of two flats
exceed ... including the garden area in total built up area,
which are reproduced as under:
(a) The garden area attached to these flats
Prop. Total sq. ft.
Wing A. P. Khatiwala B. H. Khatiwala
Area Flat Area Flat Area Flat Area Flat ... assessee was to surrender her right to receive nine flats (area: 6588 sq. ft.) for
an agreed consideration of Rs.220.50 lacs, of which
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.
(v) Private terrace area should be included in the built up area
of the flats for the purpose of working out statutory extent ... Total built-up area of all the flats of
the project (including the flats with
Built-up area > 1500 sq.ft.
Further, while determining
part of common areas since he is entitled to charge price for the common
areas and facilities
from each flat purchaser in proportion ... carpet area of the flat from each flat purchaser.
Such stilt parking space being neither flat under Section 2 (a-I) nor garage
within
