https://www.taxtmi.com/caselaws?id=798249 Under the anti-profiteering framework, additional input tax credit must ordinarily be passed on through commensurate price reductions. Verified escalation in major construction-input costs may be considered where it demonstrably offsets that tax benefit. Where accepted additional construction expenditure exceeds the saving from additional input tax credit, the net savings are negative; deducting the cost escalation from the input tax credit saving is therefore appropriate. No profiteering arises in those circumstances, and there is no contravention of the pass-through requirement. en-us Wed, 02 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798249 Under the anti-profiteering framework, additional input tax credit must ordinarily be passed on through commensurate price reductions. Verified escalation in major construction-input costs may be considered where it demonstrably offsets that tax benefit. Where accepted additional construction expenditure exceeds the saving from additional input tax credit, the net savings are negative; deducting the cost escalation from the input tax credit saving is therefore appropriate. No profiteering arises in those circumstances, and there is no contravention of the pass-through requirement. Case-Laws GST Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798249