Tax appeal allowed: AO exceeded s.144C DRP mandate by introducing new findings and recharacterising non-resident receipts as permanent establishment i...
Anonymized petitioner gets partial relief: bank guarantee quashed, PVC-coated fabric released under reduced conditions while valuation proceedings con...
The ministry directs that developers in IT/ITES SEZs seeking reverse demarcation of previously designated Non-Processing Built-Up Area (NPA) to Processing Built-Up Area (PA) should apply to the Development Commissioner; demarcation from NPA to PA is governed by Rule 11 (sub-rules 1-2) under Section 6 of the SEZ Act, granting the Development Commissioner authority to issue demarcation orders and manage access to demarcated areas. Such conversions may be approved by the competent authority only where the applicant developer has no claim for duty refund.
The ministry directs that developers in IT/ITES SEZs seeking reverse demarcation of previously designated Non-Processing Built-Up Area (NPA) to Processing Built-Up Area (PA) should apply to the Development Commissioner; demarcation from NPA to PA is governed by Rule 11 (sub-rules 1-2) under Section 6 of the SEZ Act, granting the Development Commissioner authority to issue demarcation orders and manage access to demarcated areas. Such conversions may be approved by the competent authority only where the applicant developer has no claim for duty refund.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
