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          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.

          <h1>Income-tax Act applicability to SEZ developers and entrepreneurs, subject to prescribed modifications, governs tax treatment of authorised operations.</h1> Section 27 directs that the Income-tax Act, 1961 shall apply to Developers and Entrepreneurs carrying on authorised operations in a Special Economic Zone or Unit, subject to the modifications specified in the Second Schedule, thereby importing the general income tax framework into the SEZ context while preserving the SEZ-specific modifications.

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