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    <title>ITC ON BUS FOR TRANSPORTATION OF EMPLOYEE</title>
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    <description>Input tax credit is available for buses used to transport employees where the approved seating capacity exceeds the small vehicle threshold; the statutory exclusion applies only to motor vehicles with seating for not more than thirteen persons, and administrative guidance confirms credit is permitted for higher capacity vehicles when used in the course or furtherance of business.</description>
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      <description>Input tax credit is available for buses used to transport employees where the approved seating capacity exceeds the small vehicle threshold; the statutory exclusion applies only to motor vehicles with seating for not more than thirteen persons, and administrative guidance confirms credit is permitted for higher capacity vehicles when used in the course or furtherance of business.</description>
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