Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
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The Central Government notifies 10.117 hectares at Village Goudakasipur, Tahasil Jatni, District Khordha, Odisha as a Special Economic Zone for semiconductor manufacturing after satisfaction of the section 3 requirements and grant of letter of approval. It also constitutes the SEZ Approval Committee, with ex officio members from customs, income tax, foreign trade, banking and the State Government, and a developer's representative as special invitee. The same notification appoints 22 June 2026 as the date from which the SEZ is deemed to be an Inland Container Depot under the Customs Act.
The Central Government notifies 10.117 hectares at Village Goudakasipur, Tahasil Jatni, District Khordha, Odisha as a Special Economic Zone for semiconductor manufacturing after satisfaction of the section 3 requirements and grant of letter of approval. It also constitutes the SEZ Approval Committee, with ex officio members from customs, income tax, foreign trade, banking and the State Government, and a developer's representative as special invitee. The same notification appoints 22 June 2026 as the date from which the SEZ is deemed to be an Inland Container Depot under the Customs Act.
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