In case of Bharti Airtel Ltd, honorable Delhi High Court made a remarkable judgement that Telecommunication towers do not meet the criteria of permanency. They are not permanently attached to the earth, as they can be dismantled and relocated. These towers are not erected with the intention of permanency, and their placement on concrete bases is merely to protect them from natural elements. Therefore, they can be classified as movable property, making them eligible for ITC.
ITC eligibility on telecommunication towers
Pushkar Mer 