rent and when
there is a breach of agreement like unauthorised construction, unauthorised occupation
etc. the eviction notices are issued under the Public Premises
aforesaid case, compounding charges paid for unauthorised construction
was claimed as deduction while computing income from business. The Hon'ble
ITA No.1653
aforesaid case, compounding charges paid for unauthorised construction
was claimed as deduction while computing income from business. The Hon'ble
ITA No.1654
aforesaid case, compounding charges paid for unauthorised construction
was claimed as deduction while computing income from business. The Hon'ble
ITA No.1652
assessee in the present case is a company which is engaged in
construction business. The return of income for the year under consideration was
filed ... Kolkata Municipal Corporation (KMC) on
account of charges for regularisation of unauthorised construction. On the basis of
information received, from KMC regarding nature
communication notices.
Further, all the expenses in connection with purchase or construction or maintenance of site
office, staff quarters was to be borne ... material, work-in-progress etc. It was responsible for keeping unauthorised
persons off the site.
From the perusal of the terms and conditions
Pratik Agarwal Beneficiary Trust , ... vs Acit, C.C.-3(1), , Kolkata on 14 July, 2023
constitutes approval granted to a housing project. Therefore, it is
clear that construction of even one building with several residential
units of the size ... review of the issue under the
provisions of section 263 are unauthorised unwarranted.
(ii) The assessee has allotted more than one flats to same person
Zafar Iqbal,Siliguri vs Dcit, Circle - 1, Siliguri, Siliguri on 5 February, 2026
IN THE
para 8.1)
Further, all the expenses in connection with purchase or construction or maintenance
of site office, staff quarters was to be borne ... material, work-in-progress etc. It was responsible for keeping
unauthorised persons off the site. (page 36 & 37, para 7.11)
(xiii) Defects Liability period
