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
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
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
assessee along with noting of the
following transaction details:
Flat holder Flat area Flat no. Total cost Received by Received in Total Total
name ... flats received from the buyers. The
seized documents maintained explicitly the details of each and every flat buyer
showing their name, flat No. booked, area
flats on
carpet area basis. The carpet area inclusive of Balcony
area and Air Handling Unit area of the said flats as per
agreements ... area
of the unit including balcony and air handling unit
area, balcony area, air handling unit area and net
carpet area of the flats against
Leela
Garden" project out of 83 flats only 61 flats conformed to the area
prescribed u/s.80IB(10) , i.e. less than ... Revenue is that out of 83 flats only 61 flats conform to
the area of less than 1500 sq.ft. and in case
under -
Flat No. 103 & 104
Flat No. 403 & 404
Flat No. 501 & 502
Flat No. 505 & 506
Flat ... area and 50% of terrace area gives
the resultant area shown under 'saleable area', it implies that the
built-up area shown
with the submissions. The floor flats of
all buildings are allotted a top terrace above the flat
having area same as a flat. The area ... Hence total area
allotted to those flats is 2084.83sq. ft there are 16
such flats 4 flats on 11th floor of buildings
with the submissions. The floor flats of
all buildings are allotted a top terrace above the flat
having area same as a flat. The area ... Hence total area
allotted to those flats is 2084.83sq. ft there are 16
such flats 4 flats on 11th floor of buildings
form part of
built-up area and ought to excluded while working
out the built up area of such flats.
10. For these and such ... area.
The terrace is not includible in the built up area
computed as per DC rules. Accordingly, the built up
area of the flat
