Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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The Central Government has de-notified 10.4523 hectares from a previously notified Special Economic Zone for IT/ITES in Andoorkonam Village, Thiruvananthapuram, reducing the SEZ area to 7.2597 hectares. The SEZ developer proposed the deletion, the State Government approved it, and the Development Commissioner recommended it; the Central Government found statutory requirements under the SEZ Act and Rules fulfilled. The de-notified parcels (re-survey nos. 10(pt), 11 and 12) will be used for infrastructure aligned with state land-use guidelines.
The Central Government has de-notified 10.4523 hectares from a previously notified Special Economic Zone for IT/ITES in Andoorkonam Village, Thiruvananthapuram, reducing the SEZ area to 7.2597 hectares. The SEZ developer proposed the deletion, the State Government approved it, and the Development Commissioner recommended it; the Central Government found statutory requirements under the SEZ Act and Rules fulfilled. The de-notified parcels (re-survey nos. 10(pt), 11 and 12) will be used for infrastructure aligned with state land-use guidelines.
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