Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
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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