SEZ approvals and extensions regulated with conditions on developer continuity, tax scrutiny, and eligibility compliance. Board decisions concerned extensions, approvals, amendments and cancellations under the SEZ regime: formal and in-principle approvals and LoPs were extended in multiple cases where progress justified it and rejected where implementation was unsatisfactory; co-developer approvals were granted with defined operational scopes and with an explicit reservation that tax treatment of lease/down payments/premiums is examinable by Assessing Officers; conversions to formal approval and name/shareholding changes were approved subject to continuity of SEZ obligations, fulfillment of developer eligibility and disclosure of financial and PAN/jurisdictional assessing officer details to revenue authorities.