Supreme Court Upholds Delhi High Court: Advocates' Residential Offices Exempt from Property Tax as Non-Business Buildings
In a significant ruling, the Supreme Court has upheld the Delhi High Court judgment, dismissing the South Delhi Municipal Corporation's attempt to impose property tax on advocates' offices situated in residential buildings. The Bench of Justices BV Nagarathna and Augustine George Masih, in a unanimous decision, affirmed that a lawyer's professional activity does not fall under the purview of a "commercial establishment" or "business activity." The case originated in 2013…
