https://www.taxtmi.com/circulars?id=53228 Board approvals require that co-developer and lease agreements do not dictate tax treatment; the Assessing Officer may examine taxability under SEZ and Income Tax laws. De notification and area changes are approved subject to Development Commissioner certificates confirming contiguity, refund or non availment of tax/duty benefits and absence or debonding of units, and State Government no objection. Extensions of formal approvals, LoAs and LoPs were granted conditionally, and transfers or ownership changes were approved only if continuity of obligations, eligibility criteria, compliance with revenue laws, and submission of financial details are ensured. en-us Wed, 12 Jun 2013 00:00:00 +0530 Thu, 19 Feb 2015 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53228 Board approvals require that co-developer and lease agreements do not dictate tax treatment; the Assessing Officer may examine taxability under SEZ and Income Tax laws. De notification and area changes are approved subject to Development Commissioner certificates confirming contiguity, refund or non availment of tax/duty benefits and absence or debonding of units, and State Government no objection. Extensions of formal approvals, LoAs and LoPs were granted conditionally, and transfers or ownership changes were approved only if continuity of obligations, eligibility criteria, compliance with revenue laws, and submission of financial details are ensured. Circulars SEZ Wed, 12 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53228