Supreme Court
For assessee
Commissioner, CGST Appeal 1, Delhi Etc. v. Bharti Airtel Ltd
Review petition dismissed against dismissal of SLP that telecommunication towers does not qualify test of permanency as they are not ‘attached to earth’, they can be dismantled and moved and are never erected with an intent of conferring permanency and their placement on concrete bases was only to enable those towers to overcome vagaries of nature, they can be considered as moveable property eligible for ITC