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ITC of Factory Shed

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(Querist)
23 March 2023 Hello,
We are going to construct a factory building where machinery is installed outside of the factory.
To protect machinery, we are going to construct a shed of steel and sheets.
My question is can we claim ITC on the shed?
Thank you
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
24 March 2023 ITC can't be claimed on the shed as on date.
The case is pending before the Supreme court we may expect a favourable decision.

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