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    <description>The Authority admitted the application despite objections raised by the Revenue regarding proposed services for foreign clients and the presence of a sister concern. The Revenue argued against the admissibility of the proposed services, citing the company&#039;s tax return filings since 2011 and connections to a sister concern. However, the applicant clarified the lack of actual activity despite filing returns, supported by legal precedents including a Gujarat High Court judgment and a previous ruling by the Authority. Ultimately, the Authority accepted the application based on the absence of actual activity and legal interpretations from previous judgments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=271987</link>
      <description>The Authority admitted the application despite objections raised by the Revenue regarding proposed services for foreign clients and the presence of a sister concern. The Revenue argued against the admissibility of the proposed services, citing the company&#039;s tax return filings since 2011 and connections to a sister concern. However, the applicant clarified the lack of actual activity despite filing returns, supported by legal precedents including a Gujarat High Court judgment and a previous ruling by the Authority. Ultimately, the Authority accepted the application based on the absence of actual activity and legal interpretations from previous judgments.</description>
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