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    July 31, 2026   Circulars SEBI
    Placement memorandum filing rules enable faster AIF scheme launches while preserving manager and merchant banker disclosure accountability.
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July 31, 2026   Circulars SEBI
Placement memorandum filing rules enable faster AIF scheme launches while preserving manager and merchant banker disclosure accountability.
July 31, 2026   Case Laws GST
Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.
July 31, 2026   Case Laws GST
GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.
July 31, 2026   Case Laws GST
Efficacious statutory appellate remedy bars writ review, while bona fide writ-pendency time may be excluded from appeal limitation.
July 31, 2026   Case Laws GST
Natural justice in GST demand adjudication requires an effective hearing, permitting writ relief despite an alternative appellate remedy.
July 31, 2026   Case Laws GST
Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.
July 31, 2026   Case Laws GST
Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.
July 31, 2026   Case Laws GST
Commensurate price reduction is mandatory for input tax credit benefits; free construction work cannot satisfy anti-profiteering obligations.
July 31, 2026   Case Laws Income Tax
Prompt Vivad Se Vishwas refunds remain required despite exclusion of statutory refund interest and processing constraints.
July 31, 2026   Case Laws Income Tax
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy.
July 31, 2026   Case Laws Income Tax
Interim release of seized cash preserved pending tax and title determination, with safeguards preventing prejudice to the claimant.
July 31, 2026   Case Laws Income Tax
Late Form 10B filing preserves charitable-trust exemption where the audit report is available before return processing.
July 31, 2026   Case Laws Income Tax
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qualify.
July 31, 2026   Case Laws Income Tax
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional claims remain permissible.
July 31, 2026   Case Laws Income Tax
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent establishment.
July 31, 2026   Case Laws Income Tax
Tax-transparent partnership treaty entitlement is assessed partner by partner, while legal-service receipts are not technical-service fees.
July 31, 2026   Case Laws Income Tax
Rural agricultural land exclusion shields enhanced acquisition compensation and section 28 interest when the land is not a capital asset.
July 31, 2026   Case Laws Income Tax
Trust character follows dominant objects and activities, supporting charitable registration and approval despite incidental religious expenditure.
July 31, 2026   Case Laws Income Tax
Scrutiny notice format defects are curable where statutory requirements are met and the taxpayer suffers no prejudice.
July 31, 2026   Case Laws Income Tax
Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.

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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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