Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
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.
Note: It is a system-generated summary and is for quick reference only.