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          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.

          <h1>Input Service Distributor credit distribution: pro rata allocation by recipient turnover, subject to attribution and prescribed documentation.</h1> Input Service Distributors must distribute input tax credit by prescribed documents, not exceeding available credit. Credit attributable to a specific recipient goes only to that recipient; where attributable to multiple recipients or to all recipients, distribution is pro rata based on each recipient's turnover in the relevant State or Union territory for the relevant period relative to the aggregate turnover of operational recipients. Relevant period is generally the preceding financial year or, if turnover data are missing, the last available quarter. Recipient of credit shares the ISD's Permanent Account Number and turnover excludes specified duties or taxes.

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