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    September 19, 2026   Notifications Income Tax
    Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
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    September 19, 2026   Case Laws Income Tax
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September 19, 2026   Notifications Income Tax
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacement application forms.
September 19, 2026   Circulars Customs
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not selected.
September 19, 2026   Circulars Customs
Sea cargo manifest compliance requires timely electronic filing, with SCMTR implementation scheduled to govern cargo clearance at Cochin Port.
September 19, 2026   Case Laws GST
Advocate-Client Privilege Limits: GST investigations may examine counsel conduct while preserving unrelated client data confidentiality
September 19, 2026   Case Laws GST
Same-subject-matter bar under GST requires identical contravention, so distinct credit allegations proceed through statutory appeals.
September 19, 2026   Case Laws GST
Statutory appellate remedy channels parallel GST proceedings and jurisdiction objections from writ review to factual appellate examination.
September 19, 2026   Case Laws GST
Alternative statutory remedy in GST adjudication generally bars writ review after an Order-in-Original, absent patent jurisdictional error.
September 19, 2026   Case Laws GST
GST reimbursement for post-GST works contracts requires assessment under the notification's applicable provision, not the pre-GST clause.
September 19, 2026   Case Laws GST
GST registration cancellation beyond show-cause notice was quashed, with fresh proceedings permitted after a hearing.
September 19, 2026   Case Laws GST
Special GST law bars general criminal prosecution where alleged tax defaults are already addressed under the CGST framework.
September 19, 2026   Case Laws GST
Alternative statutory remedy requires appellate exhaustion before direct writ challenges to GST assessment and rectification orders proceed.
September 19, 2026   Case Laws GST
Weekly-market fee collection rights leased by Panchayats remain public-authority functions and fall outside GST when linked to markets and fairs.
September 19, 2026   Case Laws GST
Bovine semen sorting is taxable as a scientific and technical service, not exempt animal husbandry support.
September 19, 2026   Case Laws GST
Input tax credit on land-survey services is unavailable for land surrendered to fulfil afforestation obligations.
September 19, 2026   Case Laws Income Tax
Specific condonation circular governs delayed co-operative society returns claiming Section 80P deductions amid genuine hardship.
September 19, 2026   Case Laws Income Tax
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within statutory limitation.
September 19, 2026   Case Laws Income Tax
Section 47(xiii) succession remains exempt despite pre-conversion capital withdrawals, while section 153A fails without incriminating material.
September 19, 2026   Case Laws Income Tax
Venture capital fund exemption survives separate schemes, trustees' fiduciary holdings, and uncancelled regulatory registration for tax purposes.
September 19, 2026   Case Laws Income Tax
Section 270A penalties cannot rest on disclosed APA adjustments, precedent-supported CSR claims, or later retrospective education-cess amendments.
September 19, 2026   Case Laws Income Tax
Functional characterisation of spare replacement services supports TNMM over RPM where customer and resale-price control are absent.

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Home › Highlights › SEZ › 2024 › August, 2024 › This
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SEZ

The Central Government rescinds the Notification Numbers S.O....

Govt rescinds SEZ notification for 1.72 ha IT/ITeS area in Pune.

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SEZ August 20, 2024 Notifications
The Central Government rescinds the Notification Numbers S.O. 1401 (E) dated 18.03.2019 and S.O. 4068 (E) dated 24th September, 2021, de-notifying the entire area of 1.72 hectares of the proposed Special Economic Zone for Information Technology and Information Technology Enabled Services at Wagholi and Kharadi Villages, Pune District, Maharashtra. The de-notification is based on the proposal by M/s. AIGP Developers (Pune) Private Limited, the No Objection Certificate from the State Government of Maharashtra, and the recommendation by the Development Commissioner, SEEPZ Special Economic Zone. After de-notification, the land parcel will conform to the State Government's Land Use Guidelines/master plans.
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