Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
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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