In the result, all the 4 appeals of the assessee are allowed
Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G
b) The Developer’s share - The Developer is entitled to the balance o4.166°4% (77000 sq.lt) of the total saleable constructed surer built arca including EWS LIG Units, along with remaining car parking spaces and proportionate undivided share in the Scheule property corresponding to the super built-up area falling to the share of the Developer (hereafter referred