Court :
AAAR, Gujarat
Brief :
The AAAR, Gujarat in the case of M/s. The Varachha Co-Op. Bank Ltd. [Ruling No. 37/2021 dated October 04, 2023] observed that items like the Central Air Conditioning Plant, Lift, Electrical Fittings, and Fire Safety Extinguishers were categorized as immovable property, thereby making them ineligible for Input Tax Credit ("ITC").
Citation :
Ruling No. 37/2021 dated October 04, 2023
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