Professional activity of lawyers not taxable under commercial establishment category: Supreme Court confirms

The Court dismissed the appeal filed by the Municipal Corporation of Delhi, which sought to levy property tax under the commercial category for advocates conducting their legal practice from home.

The Supreme Court recently upheld a Delhi High Court verdict holding that services rendered by advocates are professional activities, and, therefore, cannot be taxed under the “commercial establishment” category [Municipal Corporation of Delhi v. BN Magon]

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