Case Law Details
Case Name : In re Allied Digital Services Ltd. (GST AAR Maharashtra)
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Allied Digital Services Ltd. (GST AAR Maharashtra)
Comprehensive ‘CCTV based City Surveillance System’ can be termed as immovable property for following reasons:
1) CCTV based Surveillance System have permanently been fastened to the things attached to the earth.
2) The CCTV based Surveillance System cannot not be shifted without first dismantling it and then erecting it at another site.
In the facts before us and having regard to the principles laid down in the judgments discussed above, we are of the firm view that set up of a comprehensive CCTV based city surveillance syst...
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