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ITC Allowed for Renting Motor Vehicles to Transport Women Employees at Night Due to Legal Obligation.

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Full Text of the Document

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....Input tax credit - input services - renting/hiring of motor vehicles - ITC is not blocked on the renting of motor vehicles to provide transport facilities to women employees working between 8.00 PM to 6.00 AM as it is obligatory for an employer to provide the same to its employees under the law for the time being in force - Credit allowed - AAR....

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