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    August 5, 2026   Case Laws IBC
    Pre-existing operational debt dispute and post-admission settlement led to reversal of CIRP admission and closure of insolvency proceedings.
    August 5, 2026   Case Laws Central Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
    August 5, 2026   Case Laws Indian Laws
    Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.
    August 4, 2026   Circulars DGFT
    Tariff rate quota applications under India-Oman CEPA open with product-specific documentation requirements for eligible imports.
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    August 4, 2026   Circulars Customs
    SCMTR-only manifest filing replaces supplementary IGM and EGM processes at New Mangalore and Karwar Ports.
    August 4, 2026   Case Laws GST
    Doctrine of merger does not arise from SLP dismissal, while challenges remain premature until remanded issues are decided.
    August 4, 2026   Case Laws GST
    Jurisdictional challenges to GST adjudication may bypass alternative remedies, requiring the adjudicating authority to decide its competence first.
    August 4, 2026   Case Laws GST
    Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.
    August 4, 2026   Case Laws GST
    Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
    August 4, 2026   Case Laws GST
    Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
    August 4, 2026   Case Laws GST
    Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
    August 4, 2026   Case Laws Income Tax
    Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.
    August 4, 2026   Case Laws Income Tax
    Bogus purchase disallowance limited to embedded profit where sales and books remain accepted; reassessment procedure upheld.
    August 4, 2026   Case Laws Income Tax
    Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
    August 4, 2026   Case Laws Income Tax
    Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
    August 4, 2026   Case Laws Income Tax
    TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
    August 4, 2026   Case Laws Income Tax
    Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
    August 4, 2026   Case Laws Income Tax
    Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
    August 4, 2026   Case Laws Income Tax
    Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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August 5, 2026   Case Laws IBC
Pre-existing operational debt dispute and post-admission settlement led to reversal of CIRP admission and closure of insolvency proceedings.
August 5, 2026   Case Laws Central Excise
Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
August 5, 2026   Case Laws Indian Laws
Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.
August 4, 2026   Circulars DGFT
Tariff rate quota applications under India-Oman CEPA open with product-specific documentation requirements for eligible imports.
August 4, 2026   Circulars DGFT
Standard Input Output Norms for chemical and pharmaceutical exports enable direct Advance Authorisations and uniform input entitlement assessment.
August 4, 2026   Circulars Customs
SCMTR-only manifest filing replaces supplementary IGM and EGM processes at New Mangalore and Karwar Ports.
August 4, 2026   Case Laws GST
Doctrine of merger does not arise from SLP dismissal, while challenges remain premature until remanded issues are decided.
August 4, 2026   Case Laws GST
Jurisdictional challenges to GST adjudication may bypass alternative remedies, requiring the adjudicating authority to decide its competence first.
August 4, 2026   Case Laws GST
Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.
August 4, 2026   Case Laws GST
Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
August 4, 2026   Case Laws GST
Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
August 4, 2026   Case Laws GST
Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
August 4, 2026   Case Laws Income Tax
Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.
August 4, 2026   Case Laws Income Tax
Bogus purchase disallowance limited to embedded profit where sales and books remain accepted; reassessment procedure upheld.
August 4, 2026   Case Laws Income Tax
Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the claim.
August 4, 2026   Case Laws Income Tax
Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
August 4, 2026   Case Laws Income Tax
TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
August 4, 2026   Case Laws Income Tax
Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
August 4, 2026   Case Laws Income Tax
Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
August 4, 2026   Case Laws Income Tax
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business income.

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

The Central Government rescinded Notification Number S.O. 2583...

Gov't revokes IT Special Economic Zone status in Kerala's Kannur district.

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SEZ December 3, 2024 Notifications
The Central Government rescinded Notification Number S.O. 2583 (E) dated 09.10.2009, denotifying the entire area of 10.375 hectares of the Special Economic Zone for Information Technology and Information Technology Enabled Services at Eramam Village, Thaliparambu Taluk, Kannur District, Kerala. M/s. Kerala State Information Technology Infrastructure Limited proposed the denotification, which was recommended by the Development Commissioner of Cochin SEZ and approved by the State Government of Kerala. The denotification conforms to land use guidelines and the master plan of the State Government.
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Acts Income Tax
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