Input Service Distributor allocation limited to recipients who used input services in the course or furtherance of business. An Input Service Distributor may not distribute input tax credit to all suppliers; the credit of input services is distributable only to registered persons who have used the input services in the course or furtherance of business.
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.
Input Service Distributor allocation limited to recipients who used input services in the course or furtherance of business.
An Input Service Distributor may not distribute input tax credit to all suppliers; the credit of input services is distributable only to registered persons who have used the input services in the course or furtherance of business.
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