Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
The Central Government rescinds a prior SEZ notification under the Special Economic Zones Act and SEZ Rules, effecting de-notification of the entire specified SEZ land parcel proposed by a private developer; this rescission is subject to preservation of actions lawfully done or omitted before rescission. The rescission follows the developer's proposal to de-notify, a State Government No Objection Certificate and a recommendation from the Development Commissioner. The de-notified land will thereafter conform to the State Government's land use guidelines/master plan.
The Central Government rescinds a prior SEZ notification under the Special Economic Zones Act and SEZ Rules, effecting de-notification of the entire specified SEZ land parcel proposed by a private developer; this rescission is subject to preservation of actions lawfully done or omitted before rescission. The rescission follows the developer's proposal to de-notify, a State Government No Objection Certificate and a recommendation from the Development Commissioner. The de-notified land will thereafter conform to the State Government's land use guidelines/master plan.
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