https://www.taxtmi.com/caselaws?id=18894 Articles permanently attached to structures embedded in the earth for the permanent beneficial enjoyment of the property are treated as immovable property, not movable chattels, for income-tax purposes. Applying section 3 of the Transfer of Property Act and section 3(26) of the General Clauses Act, the Andhra Pradesh High Court read "immovable property" and "attached to earth" as covering property rooted in, embedded in, or attached to what is embedded in the earth for permanent beneficial enjoyment. On that test, the items described in the agreement were found to be immovably attached and therefore fell within immovable property, with the reference answered in favour of the assessee and against the Revenue. en-us Tue, 11 Jul 1995 00:00:00 +0530 Mon, 02 Nov 2009 16:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18894 Articles permanently attached to structures embedded in the earth for the permanent beneficial enjoyment of the property are treated as immovable property, not movable chattels, for income-tax purposes. Applying section 3 of the Transfer of Property Act and section 3(26) of the General Clauses Act, the Andhra Pradesh High Court read "immovable property" and "attached to earth" as covering property rooted in, embedded in, or attached to what is embedded in the earth for permanent beneficial enjoyment. On that test, the items described in the agreement were found to be immovably attached and therefore fell within immovable property, with the reference answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Tue, 11 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18894