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Itc in case of goods purchased in installments

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(Querist)
21 May 2018 One of my client purchased Air conditioner for office use and payment is to be made in installments.
Whether ITC will be available?
Can we claim full credit at the time of making down payment or it should be in parts?
Thank you
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CA Amrita Chattopadhyay

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CA Amrita Chattopadhyay (Expert)
22 May 2018 ITC can be taken on the full amount

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