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 86.2457 hectares at Karasur village, Villianur Taluk, Puducherry District as a Special Economic Zone for a multi-sector SEZ under the SEZ Act, after satisfaction of the statutory requirements and grant of letter of approval. It also constitutes an Approval Committee for the zone with specified ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for functions under the Act. 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.
The Central Government notifies 86.2457 hectares at Karasur village, Villianur Taluk, Puducherry District as a Special Economic Zone for a multi-sector SEZ under the SEZ Act, after satisfaction of the statutory requirements and grant of letter of approval. It also constitutes an Approval Committee for the zone with specified ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for functions under the Act. 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.
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