ITC on electrical fittings [light, switch, MCB etc]

can we claimed itc on electrical fittings..?
Replies (3)
Quick Summary
This discussion clarifies whether Input Tax Credit (ITC) can be claimed on electrical fittings such as lights and switches. Generally, ITC is permissible if these fittings are used for the furtherance of business. The key condition is whether the fittings have been capitalised in the company's books of accounts.

Allow if the same is not capitalized in books of accounts
If it is used for furtherance of business.

ITC is allowed if capitalised in the books of the business. 

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