AAAR: Allows ITC on detachable sliding/glass-partitions fitted in co-working space, sets-aside AAR

Karnataka AAAR allows ITC on procurement of detachable sliding and stackable glass partitions fitted in building for co-working work-space/office-space being let out by the appellant ; Reverses AAR’s findings that these are fixed to building to create office-space which amount to ‘construction of immovable property’, hence, falls under the blocked credit provision u/s 17(5)(d); Highlights that glass partitions are not permanently attached to earth but fixed to earth wit...