Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
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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