Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
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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