Co developer approvals and LoA extensions secured subject to SEZ compliance, contiguity conditions and taxability review. The Board approved extensions of formal, in principle and LoA validities for developers and units, granted co developer status and area increases subject to SEZ Act and Rules, required Assessing Officers to retain rights to examine taxability of income from leases or premiums, conditioned area approvals on land contiguity or remedial construction, authorised duty free procurement of a restricted input for in plant use, approved certain denotifications and revival measures with inspection and reporting obligations, and deferred new SEZ proposals pending statutory compliance clarifications.
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Provisions expressly mentioned in the judgment/order text.
Co developer approvals and LoA extensions secured subject to SEZ compliance, contiguity conditions and taxability review.
The Board approved extensions of formal, in principle and LoA validities for developers and units, granted co developer status and area increases subject to SEZ Act and Rules, required Assessing Officers to retain rights to examine taxability of income from leases or premiums, conditioned area approvals on land contiguity or remedial construction, authorised duty free procurement of a restricted input for in plant use, approved certain denotifications and revival measures with inspection and reporting obligations, and deferred new SEZ proposals pending statutory compliance clarifications.
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