noticing that assessee's approval was
necessary before making any structural changes, the said submissions
could not find favor with Ld. CIT(A). Further
case and in law, Ld. CIT (A) erred in
assuming that structural changes made by the flats owner after handing over
possession were done
change in
bringing into existence of a new and distinct object or article or thing with
a different chemical composition or integral structure. Applying this ... mentioned that the
above thermo-mechanical process also bring about a structural change in
13
ITA No. 7342 to 7344 Mum 2008-M/s Indagro
change in bringing into
existence of a new and distinct object or article or thing with a different
chemical composition or integral structure. Applying this ... mentioned that the above thermo-
mechanical process also bring about a structural change in the yarn itself,
which is one of the important tests
appellant sought the permission of the
Government and BMC for redevelopment/structural
changes for building commercial complex, some shops
on the ground floor and mini
penetrate in a market, etc. products due to the change
in market structure and
customer needs will be
borne by AHPL.
This risk is reduced ... account of lower / no demand for product
due to the change in the market structure and customer needs would have to
be borne
Reliance Life Sciences P.Ltd, Navi ... vs Dcit Rg 7(2), Mumbai on 30 September
Registration Act it was compulsory to do so.
There was no change in the ownership of the land and the lease rent
payable was very ... obtaining the land on lease, the capital structure
of the assessee did not undergo any change. Keeping in view all these
findings of fact recorded
whole transactions to be pre-structured colourable transaction. Further it has
been submitted that it is not mere change of head of income, different rate
levy fine and
amendment on him may deem, fit for a change in the specified under of the land
with our without permission ... open to the sky.
6- you shall not erupt any additional structure make addition or
alteration in the building without obtaining permission of the
undersigned