Deemed export benefits extended for pre-aid-withdrawal contracts supplying MPEB projects, subject to certification and licence conditions. Deemed export benefits are extended to supplies for MPEB Thermal Power Project where Letters of Intent were issued before the aid withdrawal date and tenders were evaluated under aid-mandated procedures; benefits cover supplies during the contracted delivery schedule, including authorised extensions, but completed contracts are ineligible for Special Imprest Licence unless licence applications were made before supply, and project authorities must certify pre-withdrawal contract entry using the Appendix XVIII form.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed export benefits extended for pre-aid-withdrawal contracts supplying MPEB projects, subject to certification and licence conditions.
Deemed export benefits are extended to supplies for MPEB Thermal Power Project where Letters of Intent were issued before the aid withdrawal date and tenders were evaluated under aid-mandated procedures; benefits cover supplies during the contracted delivery schedule, including authorised extensions, but completed contracts are ineligible for Special Imprest Licence unless licence applications were made before supply, and project authorities must certify pre-withdrawal contract entry using the Appendix XVIII form.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
