The Madras High Court held that ITC distribution by an Input Service Distributor arises only after conditions under Section 16(2) are satisfied. Authorities cannot insist on same-month distribution ...
The court held that possession of a tax invoice does not automatically create ITC entitlement. Credit can be distributed only after statutory conditions under Section 16 are ...
Starting April 1, 2025, the government has made it mandatory for businesses to distribute Input Tax Credit (ITC) through the ...