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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 tax credit distribution: prescribed allocation rules and pro rata turnover-based apportionment by input service distributors.</h1> Distribution by an Input Service Distributor must be by prescribed document and subject to conditions: allocation only to recipients against prescribed documents; not exceeding available credit; attribution to single recipients only to that recipient; where multiple recipients are involved, distribution among attributable recipients on a pro rata basis by their State/UT turnover for the relevant period relative to the aggregate turnover of applicable recipients operational in the current year. The relevant period is the preceding financial year or, if unavailable for some recipients, the last quarter for which turnover details exist prior to the month of distribution.

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