IT/ITes qualifies as ‘Industrial Building’ under Delhi Municipal Corporation Act: Delhi HC

South Delhi Municipal Corporation Vs Moon Steeland General Industries Pvt. Ltd. (Delhi High Court) Delhi High Court held that IT/ITeS would fall within the definition of ‘Industrial Building’ as envisaged under Bye-law 9(e) of DMC Property Tax bye-law 2004 and therefore, demand of property tax rightly set aside. Accordingly, writ petition filed by revenue disposed of. Facts- The respondent-assessee was allotted an industrial plot by the President of India and a conveyance deed was executed by the Delhi Development Authority (DDA) in its favour on 14.09.2007. Thereafter, the respondent-...