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Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
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The proposed amendment to Rule 21B of the Special Economic Zones Rules, 2006 seeks to broaden the scope of activities allowed within International Financial Services Centres (IFSCs). Originally, Rule 21B permitted units in IFSCs to engage in aircraft leasing activities without the requirement of maintaining a separate office, provided it was approved by the International Financial Services Centre Authority. However, the proposed amendment replaces the term "aircraft leasing" with "aircraft or ship leasing," thereby expanding the types of leasing activities permitted within IFSCs to include both aircraft and ships.
The proposed amendment to Rule 21B of the Special Economic Zones Rules, 2006 seeks to broaden the scope of activities allowed within International Financial Services Centres (IFSCs). Originally, Rule 21B permitted units in IFSCs to engage in aircraft leasing activities without the requirement of maintaining a separate office, provided it was approved by the International Financial Services Centre Authority. However, the proposed amendment replaces the term "aircraft leasing" with "aircraft or ship leasing," thereby expanding the types of leasing activities permitted within IFSCs to include both aircraft and ships.
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