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Sometimes goods are destroyed or lost due to various reasons? Can a person take ITC to the extent of such goods?

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Sometimes goods are destroyed or lost due to various reasons? Can a person take ITC to the extent of such goods?
posted Jun 22, 2017 by Anita Yadav

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1 Answer

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No, a person cannot take ITC with respect to goods lost, stolen, destroyed or written off. In addition, ITC with respect of goods given as gifts or free samples are also not allowed.

answer Jun 23, 2017 by Prajwal C.m.
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