https://www.taxtmi.com/forum/issue?id=118658 ITC for repairs like painting or replacing windows depends on whether the expenditure is capitalised; routine maintenance treated as revenue expenditure permits ITC, whereas capitalised costs are ineligible. The registered person bears the burden of proof to demonstrate non capitalisation and must maintain and produce relevant books and records; authorities should not reclassify expenditure without justifiable grounds but can challenge credits where documentary evidence is absent. en-us Sat, 22 Jul 2023 14:55:55 +0530 Thu, 23 Jan 2025 14:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118658 ITC for repairs like painting or replacing windows depends on whether the expenditure is capitalised; routine maintenance treated as revenue expenditure permits ITC, whereas capitalised costs are ineligible. The registered person bears the burden of proof to demonstrate non capitalisation and must maintain and produce relevant books and records; authorities should not reclassify expenditure without justifiable grounds but can challenge credits where documentary evidence is absent. Discussion-Forum GST Sat, 22 Jul 2023 14:55:55 +0530 https://www.taxtmi.com/forum/issue?id=118658