Dwelling Place - Definition - Law Dictionary Home Dictionary Definition dwelling-place

Definition :

Dwelling place, primarily the expression means 'residence', 'abode' or 'home' where an individual is supposed usually to live and sleep and since the expression has been used in a Taxing Statute in the context of a provision which lays down a technical test of territorial connection amounting to residence, the concept of an abode or home would be implicit in it. In other words, it must be a house or a portion thereof which could be regarded as an abode or home of the assessee in the taxable territories, C.I.T., Madras v. Ratnaswamy, AIR 1980 SC 525 (529): 1980 2 SCC 548.