Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
The Central Government has notified a 2.70-hectare area in Nava Raipur, Atal Nagar, Chhattisgarh, as a Special Economic Zone (SEZ) for IT/ITES development proposed by a private company under the Special Economic Zones Act, 2005. Following approval granted on June 4, 2025, the government constituted an Approval Committee comprising various ex officio members from commerce, customs, income tax, finance, and state government officials, along with a representative of the zone developer. The SEZ is also designated as an Inland Container Depot under the Customs Act, effective from July 9, 2025.
The Central Government has notified a 2.70-hectare area in Nava Raipur, Atal Nagar, Chhattisgarh, as a Special Economic Zone (SEZ) for IT/ITES development proposed by a private company under the Special Economic Zones Act, 2005. Following approval granted on June 4, 2025, the government constituted an Approval Committee comprising various ex officio members from commerce, customs, income tax, finance, and state government officials, along with a representative of the zone developer. The SEZ is also designated as an Inland Container Depot under the Customs Act, effective from July 9, 2025.
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