Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The Central Government notifies 66.166 hectares at Plot No. 255 and 238 (part-2), Survey No. 151, Dholera Village, Gujarat, as a Special Economic Zone for Electronic Hardware and Software, including IT/ITES, after satisfaction of the statutory requirements and grant of letter of approval. It also constitutes an Approval Committee for the SEZ with specified ex officio members and a developer's representative as special invitee. The same notification appoints 9 April 2026 as the date from which the SEZ is deemed to be an Inland Container Depot under the Customs Act.
The Central Government notifies 66.166 hectares at Plot No. 255 and 238 (part-2), Survey No. 151, Dholera Village, Gujarat, as a Special Economic Zone for Electronic Hardware and Software, including IT/ITES, after satisfaction of the statutory requirements and grant of letter of approval. It also constitutes an Approval Committee for the SEZ with specified ex officio members and a developer's representative as special invitee. The same notification appoints 9 April 2026 as the date from which the SEZ is deemed to be an Inland Container Depot under the Customs Act.
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