Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
The Central Government de-notified 0.66 hectare from the Special Economic Zone at Kadubeesanahalli Village, Varthur Hobli, Bangalore District, for a sector-specific IT/ITES SEZ. The de-notified land, identified in Survey Nos. 17/3(P) and 17/4, is to be used for infrastructure creation consistent with the SEZ objective and the applicable State land use guidelines. The action was taken after State Government approval, recommendation by the Development Commissioner, and satisfaction that the statutory requirements were fulfilled. The resultant notified SEZ area stands reduced to 17.3307 hectares.
The Central Government de-notified 0.66 hectare from the Special Economic Zone at Kadubeesanahalli Village, Varthur Hobli, Bangalore District, for a sector-specific IT/ITES SEZ. The de-notified land, identified in Survey Nos. 17/3(P) and 17/4, is to be used for infrastructure creation consistent with the SEZ objective and the applicable State land use guidelines. The action was taken after State Government approval, recommendation by the Development Commissioner, and satisfaction that the statutory requirements were fulfilled. The resultant notified SEZ area stands reduced to 17.3307 hectares.
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