Industrial park approval under section 80IA: SDE Engineers' park subject to infrastructure, unit occupancy and compliance conditions. Notification under Section 80IA(4)(iii) notifies SDE Prameela Techno Park developed by M/s. SDE Engineers Limited as an industrial park eligible for tax benefits subject to conditions: specified area and permitted activities, minimum industrial units, allocable area percentages, prescribed minimum infrastructure expenditure thresholds (50% generally, 60% if built-up industrial space provided), infrastructure inclusions, prohibition on a single unit occupying over fifty percent of industrial area, requirement of separate statutory approvals, and conditionality of benefits on compliance, timely commencement, and continued operation by the promoter.
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Provisions expressly mentioned in the judgment/order text.
Industrial park approval under section 80IA: SDE Engineers' park subject to infrastructure, unit occupancy and compliance conditions.
Notification under Section 80IA(4)(iii) notifies SDE Prameela Techno Park developed by M/s. SDE Engineers Limited as an industrial park eligible for tax benefits subject to conditions: specified area and permitted activities, minimum industrial units, allocable area percentages, prescribed minimum infrastructure expenditure thresholds (50% generally, 60% if built-up industrial space provided), infrastructure inclusions, prohibition on a single unit occupying over fifty percent of industrial area, requirement of separate statutory approvals, and conditionality of benefits on compliance, timely commencement, and continued operation by the promoter.
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