SEZ approvals and LoP extensions reaffirm conditional co developer authorisations and transfer controls under SEZ regulatory framework. The Board extended and approved multiple formal approvals and LoPs, authorised co developer approvals subject to SEZ Act and Rules and lease period limits, approved several sector specific SEZ proposals while withdrawing or deferring others for lack of state recommendation or pending review, and required certification or refunding of tax/duty benefits where area reductions or cancellations occurred. Transfers of LoAs and changes in ownership were allowed subject to continuity, eligibility, financial disclosure and tax assessment conditions. Appeals regarding O&M power benefits were rejected in light of departmental demarcation of power plants as non processing area and applicable power guidelines.