TMI Blog2011 (9) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. She also refers to the explanation below the said definition which states that “Personal use” includes permitting the complex for use as residence by another person on rent or without considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment undertaking have constructed quarters for the Tamil Nadu police officials. Smt. Radhika Chandrasekhar, Ld. Adv., appearing for the appellants states that as per the definition of the expression residential complex under Section 65(91a) of the Finance Act, 1994, it does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority for fresh decision. Following the same route in this case also, we set aside the impugned order and remit the case for fresh decision to the original authority. Fresh orders shall be passed after extending a reasonable opportunity of hearing to the appellants. 4. The appeal is thus allowed by way of remand. (Order pronounced and dictated in the open Court) - - TaxTMI - TMITax - Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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