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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 extensions: Board permits LoP/LoA extensions, co-developer recognitions and conditional shareholding transfers.</h1> Decisions record approvals and conditional approvals for SEZ matters: extensions of LoP/LoA and formal approvals where progress or justifiable reasons exist; grants of co-developer status and new SEZ establishments subject to SEZ Act and Rules; and approvals of shareholding/name changes, mergers and demergers conditional on continuity of SEZ activities, fulfillment of eligibility and security clearances, compliance with revenue/company law and furnishing of financial and PAN details to CBDT, with Assessing Officer rights to assess taxability under the Income Tax Act.

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