Depreciation benefit for capital goods: whether SEZ Rule 49's unit concession applies to Developers via Rule 14's mutatis mutandis application. Request whether the depreciation of value concession under Rule 49 for Domestic Tariff Area removals by Units can be extended to Developers by operation of the procedural cross reference in Rule 14, for goods and services procured under duty benefit and used by Developers in authorised SEZ infrastructure, noting an earlier note that found no provision for such developer benefit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Depreciation benefit for capital goods: whether SEZ Rule 49's unit concession applies to Developers via Rule 14's mutatis mutandis application.
Request whether the depreciation of value concession under Rule 49 for Domestic Tariff Area removals by Units can be extended to Developers by operation of the procedural cross reference in Rule 14, for goods and services procured under duty benefit and used by Developers in authorised SEZ infrastructure, noting an earlier note that found no provision for such developer benefit.
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