Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 39(1)] [Section 39] [Entire Act] Union of India - Subsection Section 39(1)(b) in The Income Tax Act, 2025 (b)goods and services tax paid in respect of which credit of input tax has been claimed and allowed under the relevant law;