Demised Premises for Commercial Use not covered in the Definition of Residential Dwelling: AAR [Read Order]

By Manu Sharma - On December 1, 2023 4:15 pm - 2 mins read
Demised Premises for Commercial Use - Definition of Residential Dwelling - Residential Dwelling - AAR - TAXSCAN

The Rajasthan AAR considers whether ‘demised premises’ are includible in ‘residential dwelling’. The Rajasthan Authority of Advance Ruling (AAR) has ruled that ‘demised premises’ are not covered in ‘residential dwelling’ for the purposes of notification 05/2022, as the same was being used for commercial use The applicant sought ruling as to whether the Demised premises…

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