Premises And Building - Definition - Law Dictionary Home Dictionary Definition premises-and-building

Definition :

Premises and building, means, use for the purpose of business or profession and the expression resi-dential accommodation including any accommoda-tion in the nature of Guest house, Britina Industries Ltd. v. C.I.T., (2006) 1 SCC 646. [Income Tax Act, 1961, s. 37(3)(4)(5)]