Relaxation of SEZ contiguity requires secured dedicated connectivity and approvals, with no tax benefits for such works. Relaxation of contiguity for SEZs is conditional on establishing and maintaining contiguity via dedicated security gates, over-bridges, underpasses, culverts and fencing; locating the entire processing area on one side of the National Highway; restricting movement between separated areas until securitization is complete; obtaining and submitting formal approvals from relevant authorities before commencing work; and accepting that no tax benefits are available for measures to establish contiguity and no Letter of Approval will be issued until measures are completed.
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.
Relaxation of SEZ contiguity requires secured dedicated connectivity and approvals, with no tax benefits for such works.
Relaxation of contiguity for SEZs is conditional on establishing and maintaining contiguity via dedicated security gates, over-bridges, underpasses, culverts and fencing; locating the entire processing area on one side of the National Highway; restricting movement between separated areas until securitization is complete; obtaining and submitting formal approvals from relevant authorities before commencing work; and accepting that no tax benefits are available for measures to establish contiguity and no Letter of Approval will be issued until measures are completed.
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