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Kerala HC Allows ITC Claim as Section 16(5) Overrides Section 16(4) Time Limit

SEO Expert June 2, 2026

The Court held that the non-obstante clause in Section 16(5) prevails over Section 16(4). Since the returns were filed before the prescribed cut-off date, the ITC denial was set aside.

The post Kerala HC Allows ITC Claim as Section 16(5) Overrides Section 16(4) Time Limit appeared first on TaxGuru.

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