SEZ co-developer approvals expand development and leasing rights while preserving tax assessment oversight and area restrictions. The Board approved selective extensions of LoAs, multiple co-developer status applications and area additions across various SEZs, subject to standard SEZ Act and Rules conditions. Approvals uniformly preserve the Assessing Officer's right to examine taxability of income from lease rentals, down payments or premiums and require lease periods per DoC Instruction No. 98; duty-paid area restrictions under Rule 11A(3)(c) apply where noted. Requests for de-notification were withdrawn or deferred for further examination. Conditional permissions were granted for specific imports and procurement for authorised SEZ operations, and a new multi-sector SEZ proposal was approved.
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.
SEZ co-developer approvals expand development and leasing rights while preserving tax assessment oversight and area restrictions.
The Board approved selective extensions of LoAs, multiple co-developer status applications and area additions across various SEZs, subject to standard SEZ Act and Rules conditions. Approvals uniformly preserve the Assessing Officer's right to examine taxability of income from lease rentals, down payments or premiums and require lease periods per DoC Instruction No. 98; duty-paid area restrictions under Rule 11A(3)(c) apply where noted. Requests for de-notification were withdrawn or deferred for further examination. Conditional permissions were granted for specific imports and procurement for authorised SEZ operations, and a new multi-sector SEZ proposal was approved.
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