https://www.taxtmi.com/manuals?id=5665 Definition of building centers on its physical character as a constructed edifice and extends to the materials and land integral to it. Judicial exposition emphasizes the ordinary meaning as a fabric enclosed by walls and usually covered by a roof. Statutory treatment adopts an inclusive approach: building comprises the fabric of which it is composed, the ground on which its walls stand, and the area embraced within those walls. en-us Fri, 25 Oct 2024 14:40:00 +0530 Tue, 17 Jun 2025 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5665 Definition of building centers on its physical character as a constructed edifice and extends to the materials and land integral to it. Judicial exposition emphasizes the ordinary meaning as a fabric enclosed by walls and usually covered by a roof. Statutory treatment adopts an inclusive approach: building comprises the fabric of which it is composed, the ground on which its walls stand, and the area embraced within those walls. Manuals Indian Laws Fri, 25 Oct 2024 14:40:00 +0530 https://www.taxtmi.com/manuals?id=5665