Reversal itc

This query is : Resolved 
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(Querist)
01 September 2019 Sir,
We have not Claim ITC for the month of feb18. In books of account I have reversed the ITC in books Under exp. Head Reversal ITC exp. Now please guide to us is this direct exp or indirect exp.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
02 September 2019 Yes this is direct expenses
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