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Virtual Webinar
LKS is organizing a webinar on SC decision in case of Bharti Airtel - Reconstructing tests of immovability and credit eligibility
28 Nov 2024 | 4:30 PM
Following on the wake of the Safari Retreats decision, the Supreme Court’s judgement in Bharti Airtel and Ors. is nothing short of an orchestra performance. The landmark judgement has brought a transformative shift in parameters of credit eligibility, setting the stage for a new era of growth and opportunity.
The Supreme Court upturned the Bombay High Court’s decision, endorsed the Delhi High Court’s view and allowed the credit on telecom towers and pre-fabricated buildings, classifying them as ‘movable goods’. The structures were thus held to qualify as ‘capital goods’ and also ‘inputs’ on which credit is eligible.
The webinar by Lakshmikumaran & Sridharan Attorneys (LKS) will deliberate on: