Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The Central Government notifies 8.6230 hectares at Thattanchavady village, Oulgaret Taluk, Puducherry, as a Special Economic Zone for IT/ITES development after recording satisfaction that the requirements under the Special Economic Zones Act, 2005 and the grant of letter of approval were fulfilled. It also constitutes the SEZ Approval Committee with ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for the purposes of section 14. The notification further appoints 27 May 2026 as the date from which the SEZ is deemed to be an Inland Container Depot under the Customs Act, 1962.
The Central Government notifies 8.6230 hectares at Thattanchavady village, Oulgaret Taluk, Puducherry, as a Special Economic Zone for IT/ITES development after recording satisfaction that the requirements under the Special Economic Zones Act, 2005 and the grant of letter of approval were fulfilled. It also constitutes the SEZ Approval Committee with ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for the purposes of section 14. The notification further appoints 27 May 2026 as the date from which the SEZ is deemed to be an Inland Container Depot under the Customs Act, 1962.
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