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...
De-notification of 1.18 hectares from an IT/ITES Special Economic Zone under the Special Economic Zones Act and applicable SEZ rules is effected, reducing the SEZ area to 1.59 hectares. The de-notified parcel (Sy. No. 31/1, Chikkankannelli) has state government concurrence and a Development Commissioner recommendation, and will be repurposed for IT infrastructure outside the SEZ while conforming to state land use plans. The Central Government records statutory satisfaction with the prescribed prerequisites and formally amends the notified SEZ area accordingly.
De-notification of 1.18 hectares from an IT/ITES Special Economic Zone under the Special Economic Zones Act and applicable SEZ rules is effected, reducing the SEZ area to 1.59 hectares. The de-notified parcel (Sy. No. 31/1, Chikkankannelli) has state government concurrence and a Development Commissioner recommendation, and will be repurposed for IT infrastructure outside the SEZ while conforming to state land use plans. The Central Government records statutory satisfaction with the prescribed prerequisites and formally amends the notified SEZ area accordingly.
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