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Informative

‘Industrial Building’ Not only includes Manufacturing Units but also includes IT & Software Offices for purposes of Property Tax: Delhi HC

Update / Judgement Date

27 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Other Legal Matters

The Delhi High Court has expanded the definition of "industrial buildings" for property tax purposes to include IT and software offices, moving beyond the traditional limitation to manufacturing units. This broader interpretation impacts property tax assessments for a wider range of commercial properties.