CASE LAWS
|
Authority |
One liner |
|
2025(05)LCX0516 Supreme court of India Safari Retreats Private Limited |
SC upheld its prior ruling in favour of ITC eligibility, finding no reviewable error. |
|
2024(10)LCX0001 Supreme court of India Safari Retreats Private Limited |
ITC on building given on rent would be available if such building can be classified as a plant under the expression “plant or machinery” in Section 17(5)(d) depending on its role in the business and functionality test and no works contract service is involved in it. |