ITC under 5% tour & travels and restaurants

1. under 5% can tour & travels take credit on purchase of car?
2. under 5% can restaurants service provider take credit on other expenses for business like any software etc.?
Replies (1)
in both the cases no, u can't claim input.

if it had been hotel rather then resuratant then input had been avail, as I assume that software being used for hotel rooms only

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