Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
The GoI amended SEZ Rules, 2025, introducing significant modifications to semiconductor and electronic component zone regulations. Key amendments include: (1) mandating minimum 10-hectare contiguous land for semiconductor manufacturing zones, (2) enabling Board discretion to relax encumbrance-free area requirements for government-mortgaged lands, (3) providing flexible export/transfer options for finished goods including domestic tariff area supply, and (4) modifying net foreign exchange calculations for semiconductor manufacturing services. The amendments aim to streamline SEZ establishment procedures, facilitate semiconductor ecosystem development, and provide operational flexibility for zone developers and units.
The GoI amended SEZ Rules, 2025, introducing significant modifications to semiconductor and electronic component zone regulations. Key amendments include: (1) mandating minimum 10-hectare contiguous land for semiconductor manufacturing zones, (2) enabling Board discretion to relax encumbrance-free area requirements for government-mortgaged lands, (3) providing flexible export/transfer options for finished goods including domestic tariff area supply, and (4) modifying net foreign exchange calculations for semiconductor manufacturing services. The amendments aim to streamline SEZ establishment procedures, facilitate semiconductor ecosystem development, and provide operational flexibility for zone developers and units.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
