appellate proceedings, it was
submitted by the appellant that the structural changes in converting two
residential units into one residential unit had been undertaken ... structural changes, made to the
flat? If so, give details regarding the date/month in which such
changes were made<
Ans: No structural changes
Junobo Hotels Pvt Ltd., in which it started carrying out the
structural changes."
2. "On the facts and in the circumstances ... treated as compensation for occupying the property for carrying out
structural changes.
It is submitted by the Authorised Representative that the hotel property is
situated
appellant has stated that there was no requirement to structurally
change the flats for the purpose of converting them into one house. It
is further ... structural change is
upto the appellant as the appellant is the best judge of her situation.
In this case specially, since the entire floor belongs
said
building had been acquired in the year 2009, had undergone
structural changes and further construction, had been put to
use, and had admittedly formed ... vide assignment deed dated 01.12.2021, and was
thereafter subjected to further structural changes and
3
ITA No. 7232/Mum/2025
Offshore Marinetech Private Limited
construction
hired premises by way of doing interior and
certain structural changes. However, the assessee was never able to
commence its business. For sometime it leased ... assessee has incurred
certain expenditure by way of doing certain structural changes. However,
the assessee was not able to commence the business. The leased premises
concrete
foundations erected on the top of the terrace. Some structural changes
were also made in the building to avoid any further damages because ... claimed expenditure of Rs. 18,80,664/-
incurred on these structural changes, the assessee set off this expenditure
3 ITA No. 4955/M/05
against
benefit of enduring nature. None of the
expenditure entails any structural change or
extension or improvement of the building, therefore,
Explanation 1 to section ... will be revealed
that the assessee did not carry out any structural
change in the building. The nature of expenditure is
labour charges, breaking
have procedural uniformity. Due to a number of
legislative, procedural and structural changes carried out over the
last few years, Instruction
noticing that assessee's approval was
necessary before making any structural changes, the said submissions
could not find favor with Ld. CIT(A). Further
submitted that the licensors had to spend huge
amount in making structural changes in the building in order to lease it to
M/s DFIRPL
