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Input tax credit (ITC) - lease of Cranes, to distinct person for sub-lease to the ultimate customer -...

Input tax credit (ITC) - lease of Cranes, to distinct person for sub-lease to the ultimate customer - settlement of dues / account between the customers and HO directly - there are no reason to restrict the eligibility of ITC credit under Section 16 (2) of the Act, in the case at hand. .....

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