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    October 24, 2026   Case Laws GST
    Appellate jurisdiction in GST advance rulings excludes classification claims based on materially altered products and fresh evidence.
    October 24, 2026   Case Laws Income Tax
    Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
    October 24, 2026   Case Laws Income Tax
    Reassessment notices require timely, transaction-specific escapement information; proportionate rights-share allotments may fall outside inadequate-co...
    October 24, 2026   Case Laws Income Tax
    Reassessment on previously scrutinised material cannot bypass limitation after draft-assessment proceedings lapse without a final order.
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    October 24, 2026   Case Laws Income Tax
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    October 24, 2026   Case Laws Income Tax
    Penalty notices for underreporting remain valid, but enhanced misreporting penalties require proof of a specified statutory instance.
    October 24, 2026   Case Laws Income Tax
    Angadia cash transfers: only embedded commission, not principal funds, is taxable where fund ownership remains unproved.
    October 24, 2026   Case Laws Income Tax
    Carried-forward scientific research losses remain examinable at set-off, allowing actual expenditure despite forfeited weighted deduction.
    October 24, 2026   Case Laws Income Tax
    India-Mauritius treaty benefit for mutual fund redemption gains requires verification of commercial substance before capital-gains relief is granted.
    October 24, 2026   Case Laws Income Tax
    Foreign tax credit compliance supports treaty relief for United States taxes paid on salary and interest income.
    October 24, 2026   Case Laws Income Tax
    Related-party transaction filters exclude key managerial remuneration, enabling inclusion of qualifying software development service comparables.
    October 24, 2026   Case Laws Income Tax
    Rupee-denominated non-convertible debentures qualify as debt instruments, supporting concessional interest-tax treatment when statutory investor condi...
    October 24, 2026   Case Laws Customs
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    Boiler-specific support structures qualify as boiler parts, not steel structures or prefabricated buildings, despite CKD importation.
    October 24, 2026   Case Laws Companies Law
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    October 24, 2026   Case Laws Money Laundering
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    October 24, 2026   Case Laws Money Laundering
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October 24, 2026   Case Laws GST
Appellate jurisdiction in GST advance rulings excludes classification claims based on materially altered products and fresh evidence.
October 24, 2026   Case Laws Income Tax
Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assessment merits.
October 24, 2026   Case Laws Income Tax
Reassessment notices require timely, transaction-specific escapement information; proportionate rights-share allotments may fall outside inadequate-consideration taxation.
October 24, 2026   Case Laws Income Tax
Reassessment on previously scrutinised material cannot bypass limitation after draft-assessment proceedings lapse without a final order.
October 24, 2026   Case Laws Income Tax
Non-application of mind invalidates common remand where appellate findings for each assessment year remain unexamined on merits.
October 24, 2026   Case Laws Income Tax
Unsubstantiated tax claims: unreliable evidence justified an ad hoc addition, taxed at normal rates instead of the special statutory rate.
October 24, 2026   Case Laws Income Tax
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related addition.
October 24, 2026   Case Laws Income Tax
Penalty notices for underreporting remain valid, but enhanced misreporting penalties require proof of a specified statutory instance.
October 24, 2026   Case Laws Income Tax
Angadia cash transfers: only embedded commission, not principal funds, is taxable where fund ownership remains unproved.
October 24, 2026   Case Laws Income Tax
Carried-forward scientific research losses remain examinable at set-off, allowing actual expenditure despite forfeited weighted deduction.
October 24, 2026   Case Laws Income Tax
India-Mauritius treaty benefit for mutual fund redemption gains requires verification of commercial substance before capital-gains relief is granted.
October 24, 2026   Case Laws Income Tax
Foreign tax credit compliance supports treaty relief for United States taxes paid on salary and interest income.
October 24, 2026   Case Laws Income Tax
Related-party transaction filters exclude key managerial remuneration, enabling inclusion of qualifying software development service comparables.
October 24, 2026   Case Laws Income Tax
Rupee-denominated non-convertible debentures qualify as debt instruments, supporting concessional interest-tax treatment when statutory investor conditions are met.
October 24, 2026   Case Laws Customs
Written acceptance of customs reassessment does not bar valuation challenges; undisclosed NIDB data cannot alone support enhancement.
October 24, 2026   Case Laws Customs
Boiler-specific support structures qualify as boiler parts, not steel structures or prefabricated buildings, despite CKD importation.
October 24, 2026   Case Laws Companies Law
Company-property summons overcome res judicata objections, while flawed e-bidding requires a fresh process to protect creditors.
October 24, 2026   Case Laws Money Laundering
PMLA bail safeguards permit release where foundational proof of criminal property and knowing involvement is absent.
October 24, 2026   Case Laws Money Laundering
Right to speedy trial supports bail in money-laundering proceedings when predicate-offence charges and trials remain unresolved.
October 24, 2026   Case Laws Service Tax
Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalidate demands.

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Home › Highlights › SEZ › 2026 › October, 2026 › This
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SEZ

Land parcels totalling 141.8714 hectares are de-notified from...

SEZ land de-notification releases designated parcels for domestic tariff area industrial development while reducing the notified zone's extent.

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SEZ October 22, 2026 Notifications
Land parcels totalling 141.8714 hectares are de-notified from the multi-product Special Economic Zone at Gopalpur, District Ganjam, Odisha, under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006. The de-notification reduces the resultant notified SEZ area to 164.0449 hectares. The identified parcels in Badapur, Jagannathpur and Sindhigaon are intended for establishment of new industrial units in the domestic tariff area.
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Acts Income Tax
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