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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Nature of building use: factual indicators, not licence alone, determine hotel classification for tax treatment.</h1> Determination of whether premises qualify as a hotel building depends on factual indicators such as receipts, staffing and the depreciation rate claimed; a licence alone does not convert an asset into a hotel for tax purposes, and classification into a separate block of assets requires actual use consistent with the higher depreciation regime.

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