Claim of ITC

This discussion explores whether a business owner with a GST number can claim Input Tax Credit (ITC) for a laptop purchased for office use, but where the invoice is made out to their mother due to EMI arrangements. Opinions vary, with some stating ITC cannot be claimed as the invoice isn't in the business name, while others suggest eligibility might exist. The key issue revolves around the invoice being addressed to a third party rather than the business itself.