same
compound of Princess Park, Sector 86 and purchased flat No. K-702 and
A-605 which were available for housing self and family ... page 7 and 8 of assessment order
"8. The two flats purchased by the assessee with co-ownership with
his wife are not adjacent
parking One Car therein. These specifications of the flat
indicates that the flat has been purchased for personal use of trustee ... observed that specification of the flat in the sale deed
indicates that the flat has been purchased for personal use of trustee
date of the sale of the flat in
Survarnadeep and both the flats were purchased for the purpose
of residence. In the absence ... capital gain arising on the sale of his flat in 1979
against the flat purchased in that year as also against the flat
purchased
taken for furniture and fittings in his newly
purchased Flat and other needs. Therefore after examining all the facts and
statements of witness Rajesh Agarwal ... taken for furniture and fittings in his
newly purchased Flat and other needs. Therefore after examining all the fats
and statements of witness Shri Rajesh
taken for furniture and fittings in his newly
purchased Flat and other needs. Therefore after examining all the facts and
statements of witness Rajesh Agarwal ... taken for furniture and fittings in his
newly purchased Flat and other needs. Therefore after examining all the fats
and statements of witness Shri Rajesh
Devesh Kumar 3,85,000/- Repaid to builder for flat purchased
Sharma
4. Sh. Dinesh Kumar 1,45,200/- Repaid to builder for flat purchased ... addition could have been made.
Flat No. 205, Central Spine, Vidhyadhar Nagar, Jaipur: It is a single roomed flat
purchased
proceedings, it was noticed by the AO that
the assessee has purchased a flat no. B-603 in Residential Tower IRIS-I in
Mahima Heritage ... assessment proceedings, it was noticed by the AO that the
flat was purchased for a value of Rs. 27,00,000/-. However, it was noticed
Each flat has separate entrance.
ii) Each flat has separate kitchen.
iii) Each flat has separate Drawing room
iv) Each flat has separate Pooja Ghar ... restricted the
exemption to one flat only as against 4 flats purchased by the assessee.
The claim of the assessee was that there
appearing @ Sno. 20. The said image
showed that the assessee has purchased the flat for total sale consideration ... cash as 'on-
money'. Since, assessee share in the flat purchased is 50%, his share of 'on-
money' was alleged
appearing @ Sno. 20. The said image
showed that the assessee has purchased the flat for total sale consideration ... cash as 'on-
money'. Since, assessee share in the flat purchased is 50%, his share of 'on-
money' was alleged