Immovable property - Indian Laws - General

Meaning of Immovable property As per Section 3(26) of the General Clauses Act. immovable property shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth. As per Section 3 of the Transfer of Property Act. immovable property does not include standing timber, growing crops or grass. Under Section 3 of the Transfer of Properties Act, attached to the earth means: (a) rooted in the earth, as in the case of trees and shrubs; (b) imbedded in the earth, as in the case of walls or buildings; or (c) attached to what is so imbedded for the permanent beneficial enjoyment of that to which it is attached. Reference- M/S BHARTI AIRTEL LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, PUNE- [ 2024 (11) TMI 1042 - SUPREME COURT ]