area had to be included in the built-up area, he held that with or without open terrace area, the total extent of flats having ... holding that the private terrace area should be included in the built-up area of the flats for the purpose of making out statutory extent
holding that the private terrace area should be included in the built up area of the flats for the purpose of making out statutory extent ... remanding the case for reverification and remeasuring the built up area residential / commercial flats measuring more than 1500 sq.ft. / 2000 sq.ft. and directing
holding that the private terrace area should be included in the built up area of the flats for the purpose of making out statutory extent ... that, the Assessing Officer pointed out that some of the flats built up area exceeded the conditions as prescribed under sub clause
Company had also purchased flats. But after purchase, they had merged the flats to have a total built-up area ... would be entitled to pro-rata relief as regards the flats within the maximum area as specified in clause (c) alone and the claim cannot
respect of flats exceeding an extent of 1500 sq.ft., i.e., for 32 flats in Agrini and one flat in Vajra exceeding ... area requirement is specified under Section 80IB(10)(c) of the Income Tax Act. Thus, the built-up area in some of the flats
some of the residential units had exceeded 1500 sq.ft. built-up area; since the assessment order had not referred to the grant of deduction ... Officer to find out the extent of the built-up area of the flats exceeding 1500 sq.ft., the Tribunal accepted the contention
building consisting of residential apartments and give the assessee certain plinth area in the form of four residential apartments in the floors specified ... undivided share thus consisted of the four floors of four flats as well as a sum of Rs.10,00,000/- payable by the developer
undivided share in respect of area of land earmarked in respect of each project. On the basis of constructed area sold, undivided share of land ... Schedule B is in respect of common area of land available after earmarking land area in respect of each project. Thus, each project is independent
Tata Sky Limited vs The State Of Tamil Nadu on 19 October, 2012
Bench: Chitra
T.S.G.Rangaswamy vs The Government Of Tamil Nadu on 5 March, 2012
Author
