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...
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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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