Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
The Petitioner sought benefit under the MEIS Scheme for goods exported under Shipping Bills. The grievance was that despite being eligible, the Petitioner was denied the reward of Rs. 47,10,685.38 under the MEI Scheme due to an inadvertent error in processing the Shipping Bills. The Respondents admitted that the EDI Shipping Bills were left blank, resulting in automatic rejection. The High Court directed the Respondents to examine the 185 EDI Shipping Bills of the Petitioner afresh, treating the submissions as a 'Yes', and pass a Speaking Order deciding the Petitioner's entitlement to the MEI Scheme rewards within 12 weeks, in accordance with the law. The Petition was disposed of.
The Petitioner sought benefit under the MEIS Scheme for goods exported under Shipping Bills. The grievance was that despite being eligible, the Petitioner was denied the reward of Rs. 47,10,685.38 under the MEI Scheme due to an inadvertent error in processing the Shipping Bills. The Respondents admitted that the EDI Shipping Bills were left blank, resulting in automatic rejection. The High Court directed the Respondents to examine the 185 EDI Shipping Bills of the Petitioner afresh, treating the submissions as a 'Yes', and pass a Speaking Order deciding the Petitioner's entitlement to the MEI Scheme rewards within 12 weeks, in accordance with the law. The Petition was disposed of.
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