https://www.taxtmi.com/caselaws?id=395355 Detachable sliding and stackable glass partitions used in workspace fit-outs were held not to be immovable property because they could be dismantled, reused, and removed without demolition of the civil structure. On that basis, their fixing did not amount to construction of immovable property on own account, so the input tax credit restriction under section 17(5)(d) did not apply. The credit was therefore admissible, and the ruling denying credit on the partitions was set aside. en-us Fri, 06 Mar 2020 00:00:00 +0530 Tue, 18 Mar 2025 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395355 Detachable sliding and stackable glass partitions used in workspace fit-outs were held not to be immovable property because they could be dismantled, reused, and removed without demolition of the civil structure. On that basis, their fixing did not amount to construction of immovable property on own account, so the input tax credit restriction under section 17(5)(d) did not apply. The credit was therefore admissible, and the ruling denying credit on the partitions was set aside. Case-Laws GST Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395355