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
nature of capital expenditure as they are incurred for "structural changes' in the leased premises. The findings and conclusions both are in disregard ... that there were no minor expenses but had been incurred on structural changes in the premises. The assessing officer accordingly capitalized these expenses and allowed
building to carry on the business
properly, without making any structural changes, moreover,
the appellant company was not the owner of the said property ... appellant company was not
allowed to carry on any major structural changes in the said
property.
2.2 That the learned Commissioner of Income Tax (Appeals
following residents to alter or make structural changes to their Flats
against the approved Building Design under Cooperative Societies.
a) Sh. Vikas Saini, Flat ... certified copies of the Law/Rule as per which such alteration/ structural
changes are allowed to the above-mentioned owners of the Flats.
4. Kindly
Plot No.
32, Sector-4. Dwarka, New Delhi-110078 for making structural
changes/extension in the already existing approved building design.
9. As per Section ... following residents to alter or make
structural changes to their Flats against the approved Building Design
under Cooperative Societies
a) Sh. Vikas Saini, Flat
Collectorate clearly provided that if there has been no structural change in the product and there is no change in the Tariff Entry ... them to file a fresh classification list as there was no structural change in the product.
22. On the question of limitation, the ld. counsel
orders has accepted that due to annealing activities there was some structural change in the metal. These activities increase the iron loss of the core ... adopted that annealing process does not bring out any structural change in the metal. Admittedly, the present AO has sent his report without verifying
piecemeal sharing of SALPG's facility would involve
making structural changes to the existing model and this would impact the
safety of the entire ... objection to tap-in and tap-out proposal has been that
structural changes
information on account of which the organization had to make major structural changes.
6. We have carefully perused the pleadings of the parties as also ... secrecy is compromised, the organization has to undertake lot of structural changes as a whole as it may spell out danger to the security
default on either
side, it prevents the purchaser to make any structural
changes in the flat, it defines the defects which the assessee
will have ... builder has no control unless the joining of
the flats entails structural changes. Nothing is brought on
record to evidence such structural changes. Therefore
