Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money 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.
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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