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SC: Property Tax for ‘Business Building’ Not Applicable on Advocate’s Office Run From Residence - (29 Jan 2024)

OTHER TAXES

SC has held that advocate's office run from residential building is not subject to property tax under Delhi Municipal Corporation Act, 1957 as a "business building” because the "professional activity" of lawyers does not fall within the category of commercial establishment or business activity.

Tags : SUPREME COURT   PROPERTY TAX   ADVOCATE’S OFFICE   DELHI MUNICIPAL CORPORATION ACT  

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