Rule 39(1) vs Section 20: ISD ITC Distribution Timing Gets Judicial Clarity

Vivek Jalan , Last updated: 09 April 2026 Share Follow on Google News

After April 2025, the issue of ISD distribution in the "same month" incase "ITC is available for distribution" has been flagged by Tax Connect in many of its deliberations. The Madras High Court in the case of RELIANCE JIO INFOCOMM LTD Vs UNION OF INDIA [2026-VIL-230-MAD], has to an extent, read dow

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About the Author

Vivek Jalan

DESIGNATED PARTNER

Mr. Vivek Jalan is a FCA, Qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Fiscal Affairs and Taxation Committee of The Bengal Chamber of Commerce and Industry. He is the Convenor on Indirect Taxes of the CII- Economic Affairs and Taxation Committee (ER); He is also a visiting faculty for Indirec ... Read more

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