ITC in case of New Hotel

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Whether ITC on purchase of below mentioned items are allowed or not in case of new hotel .l??
1. TV purchased for room
2. Air conditioner
3. electrical lighting and fittings
4. Furniture items
5. Bathroom fittings and fixtures
6. Epbax , CCTV etc.
Replies (2)
I think allowed
are bathroom fittings Will be considered as good used for construction of Immovable Property or not

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