SEZ approvals and co-developer conditions: extensions granted, co-developer limits affirmed, and duty-free benefits restricted for nonessential infrastructure. The Board extended multiple formal approvals and LoPs subject to implementation timelines and standard SEZ Act and Rules. Co-developer approvals require standard conditions, generally limited to 30-year renewable leases, and tax treatment of lease-related receipts is subject to Assessing Officer scrutiny. Several co-developer proposals were approved with defined scopes; others were rejected where applicants acted as contractors or proposed infrastructure not necessary for SEZs. Duty-free CAPEX and O&M benefits were disallowed for additional facilities serving the Domestic Tariff Area. Rule 74A does not apply where units remain going concerns after restructuring; ownership transfers assessed case by case.