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TMI Blog2014 (5) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... jacent to each other - Commissioner and equally the Tribunal's order should not be construed to mean that the deduction can be claimed on the footing that in all the cases where the construction as per the plan denotes the residential units of maximum built up area but on the site the position being different then still the deduction can be claimed – as such no question of law arises for consideration – Decided against Revenue. - Income Tax Appeal No.5768 of 2010, Income Tax Appeal No. 6098 of 2010 - - - Dated:- 5-5-2014 - S. C. Dharmadhikari And G. S. Kulkarni,JJ. For the Appellant : Mr. Suresh Kumar For the Respondents : Mr. J. D. Mistry, Mr. A. K. Jasani ORDER P. C. 1. These appeals by the Revenue challenge the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the flat purchasers and particularly in this case. 3. In any event, it was pointed out that the instances detected by the Assessing officer are about 4 to 6 flats purchasers. The project supervisor and the flat purchasers and all concerned with the construction have been examined. Their statements were recorded. They pointed out relevant dates and figures that the Assessee had constructed the building as per the plans, the constructed area of each flat and separate kitchens and bedroom and dividing or separating walls. It is later on that the flat purchasers undertook the exercise which is objected to by the Assessing Officer. Therefore, this is not a case where the deduction could have been disallowed. 4. We have perused the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in these circumstances that the Commissioner of Income Tax (Appeals) and the Tribunal found that the reliance only on the brochure or copy thereof would not be enough to uphold the exercise undertaken by the Assessing Officer. Both, the Tribunal as also the Commissioner has clarified that in the facts and circumstances the deduction could not be disallowed. The Tribunal has taken care to clarify that the finding of fact cannot be construed as allowing deduction in all cases of the present nature. The Tribunal has clarified that the material produced in this case would indicate that sufficient details of the sale of adjacent flats on each floor have been produced on the same date. The payments have been made on the same date. It is clear tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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