Telecom Towers Not Immovable property, ITC under GST Cannot Be
The Respondents contended that telecommunication towers constitute immovable property as they are fixed to earth or buildings, and the specific exclusion of telecom towers from the
SC Lays Down Principles For Testing Movability vs. Immovability
Accordingly, the Court held that telecom towers are a movable property and qualify as “goods”. This landmark judgment holds significant implications beyond the Service Tax regime, particularly under
Telecommunication towers are movable property and not
The Respondents contended that telecommunication towers constitute immovable property as they are fixed to earth or buildings, and the specific exclusion of telecom towers from the
SC Rules Telecom Towers as Movable—ITC Allowed
The Supreme Court held that telecommunication towers cannot be regarded as immovable property as they neither meet the test of permanency nor can be said to be attached to
Supreme Court confirms telecom towers as movable property and
The Supreme Court of India has upheld a Delhi high court ruling that classified telecom towers as “movable” property, making them eligible for input tax credit (ITC) under income tax laws.
Movable vs. immovable: Tests laid down by Supreme Court to have
Accordingly, the Court held that telecom towers are a movable property and qualify as “goods”. Impact of the Judgment. This landmark judgment holds significant implications beyond the
Telecom towers are moveable property, eligible for ITC: Delhi HC
Delhi High Court rules telecom towers as movable property, eligible for Input Tax Credit (ITC) under GST, addressing exclusions in Section 17 (5) of the CGST Act.
Delhi HC: Telecom Towers Are Movable Property Under GST
The Delhi High Court rules telecom towers as movable property under GST, allowing ITC claims and clarifying their exclusion from immovable status.
SC Rules Telecom Towers as Movable—ITC Allowed
Supreme Court holds telecommunication towers as movable property; ITC admissible since Sec. 17(5)(d) restriction on immovable property
Delhi HC: Telecom Towers Are Movable Properties and
Mobile/ telecommunication towers are movable properties, eligible for taking input tax credit under the Central Goods and Services Tax Act, 2017,
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