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    August 13, 2026   Case Laws Service Tax
    Copyright exclusion from intellectual property right service prevents pre-2008 taxation of software licence royalties and defeats extended limitation.
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August 13, 2026   Case Laws Service Tax
Copyright exclusion from intellectual property right service prevents pre-2008 taxation of software licence royalties and defeats extended limitation.
August 13, 2026   Case Laws Service Tax
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within normal limitation.
August 13, 2026   Case Laws Service Tax
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine membership attributes.
August 13, 2026   Case Laws Service Tax
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolution.
August 13, 2026   Case Laws Indian Laws
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility averments.
August 12, 2026   Notifications Customs
Customs tariff values for edible oils, brass scrap, areca nuts, gold and silver take effect from 11 August 2026.
August 12, 2026   Circulars SEBI
Municipal debt securities rules revise private-placement face values, pooled-finance escrow safeguards, and financial-results disclosure timelines with immediate effect.
August 12, 2026   Circulars DGFT
Enhanced due diligence for dealings with identified Bhutanese firms is advised to manage potential trade and payment risks.
August 12, 2026   Case Laws GST
GST registration cancellation appeals may be restored for merits review where genuine delay explanations justify condonation of limitation.
August 12, 2026   Case Laws GST
Fresh GST proceedings after quashed notices remain within limitation, but prejudged show cause notices require neutral reissuance.
August 12, 2026   Case Laws GST
Proper officer jurisdiction for a combined GST demand supports one waiver application covering operations across multiple States.
August 12, 2026   Case Laws GST
Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment.
August 12, 2026   Case Laws GST
GST amnesty waiver covers self-assessed tax determined under Section 73, while Rule 164 deadlines and approval safeguards remain mandatory.
August 12, 2026   Case Laws GST
Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor's unpaid dues.
August 12, 2026   Case Laws GST
Export turnover mismatches require documentary substantiation and a meaningful opportunity before ex parte GST adjudication is finally sustained.
August 12, 2026   Case Laws GST
Communication date for limitation follows the dealer's unrebutted declaration, requiring fresh consideration of the dismissed statutory appeal.
August 12, 2026   Case Laws Income Tax
Mandatory settlement limitation period runs from first Interim Board allotment; administrative transfers cannot revive expired disposal time.
August 12, 2026   Case Laws Income Tax
Identity-theft defences do not bar reassessment, but Revenue must prove disputed transactions through primary evidence during proceedings.
August 12, 2026   Case Laws Income Tax
Discounted Cash Flow valuation for newly incorporated companies was accepted despite later notification under the prescribed valuation rule.
August 12, 2026   Case Laws Income Tax
Internal CUP method upheld for project-office transactions where contract risks, rewards and revenue were fully attributed to India.

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Home › Highlights › SEZ › 2024 › December, 2024 › This
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SEZ

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

Govt rescinds SEZ notification for 46.87 hectares in Bori village, following Arshiya Ltd's proposal & state NOC.

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SEZ December 3, 2024 Notifications
The Central Government rescinded the Notification Numbers S.O. 2394 (E) dated 30.09.2010 and S.O. 260 (E) dated 10.02.2012, thereby de-notifying the entire area of 46.874 hectares previously notified as a Special Economic Zone for FTWZ at Village Bori, Taluka and District Nagpur, Maharashtra for M/s. Arshiya Limited. This action was taken after M/s. Arshiya Limited proposed de-notification, the State Government of Maharashtra issued a No Objection Certificate, and the Development Commissioner, SEEPZ-Special Economic Zone recommended the de-notification proposal. The de-notified area will now conform to the State Government's land use guidelines and master plans.
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Acts Income Tax
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