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    <title>Minutes of the 43rd meeting of the SEZ Board of Approval held on 18th November 2010 to consider proposals for setting up of Special Economic Zones</title>
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    <description>The Board considered requests for SEZ establishment, co-developer approvals, authorized operations, area and sector changes, de-notification, and validity extensions, granting many approvals subject to development guidelines, regulatory clearances and DC certification of refund of tax/duty benefits where applicable. Co-developer approvals were conditioned that lease or commercial terms shall not determine tax treatment and that the Assessing Officer may examine taxability under the Income Tax law. Several items affecting contiguity, customs support and revenue implications were deferred pending Department of Revenue input or field inspection reports.</description>
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