Mismatch of itc between 3c nd 2a

Ishant Gupta (15 Points)

23 June 2020  
i want to know itc ka 3c nd 2a meij mismatch hota kesa h ?? kese possible h ? i mean kin circumstances mein ? since 3b mein credit to tbhi le skte h n jab 2a meim reflect ho ...to mismatch kese possible h ??