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...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
The High Court quashed the impugned Endorsement issued by the 3rd respondent rejecting the petitioner's payment made on 30.09.2020 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Considering the prevailing COVID-19 pandemic, the court extended the benefit of the scheme to the petitioner, even though the payment was made after the prescribed deadline of 30.06.2020. The 3rd respondent was directed to accept the petitioner's payment and issue a discharge certificate in Form SVLDRS-4 within four weeks.
The High Court quashed the impugned Endorsement issued by the 3rd respondent rejecting the petitioner's payment made on 30.09.2020 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Considering the prevailing COVID-19 pandemic, the court extended the benefit of the scheme to the petitioner, even though the payment was made after the prescribed deadline of 30.06.2020. The 3rd respondent was directed to accept the petitioner's payment and issue a discharge certificate in Form SVLDRS-4 within four weeks.
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