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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>SEZ approvals and co developer conditions require disclosed lease terms, separate DTA accounting, and revenue tax scrutiny rights.</h1> The Board granted and managed SEZ formal approvals, co-developer statuses, authorized operations, and extensions subject to state recommendations, land possession, environmental clearances and required lease/co developer agreements. Co-developer approvals require disclosure of financial arrangements and separate accounting for DTA transactions and do not constrain revenue authorities from examining taxability; assessing officers retain rights to assess tax under applicable laws. Extensions and transfers were conditionally granted with directions to furnish full financial details to revenue authorities and to maintain continuity and eligibility compliance.

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