ISD registration: a taxpayer may obtain multiple Input Service Distributor registrations as separate offices register independently. A taxpayer may hold more than one ISD registration; separate offices of the same taxpayer may apply independently for Input Service Distributor registration, permitting office wise distribution of input tax credits through distinct ISD registrations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
ISD registration: a taxpayer may obtain multiple Input Service Distributor registrations as separate offices register independently.
A taxpayer may hold more than one ISD registration; separate offices of the same taxpayer may apply independently for Input Service Distributor registration, permitting office wise distribution of input tax credits through distinct ISD registrations.
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