Exemption u/s 10A - transfer of existing businss from ‘Non-SEZ ...

Income Tax

December 26, 2011

Exemption u/s 10A - transfer of existing businss from ‘Non-SEZ Area’ to ‘Falta Free Trade Zone’ - splitting up or reconstruction of a business - the unit of the business of the assessee at SEZ at Falta is the new one and merely some old stocks of the raw materials were used in old business does not amount to reconstruction..... - HC

View Source

← Previous Next →

Exemption u/s 10A - transfer of existing businss from ‘Non-SEZ ...

Income Tax

December 26, 2011

You may also like:

Power of DRI officials to seize goods though found outside SEZ area - property is in SEZ zone or not - removal of the goods from SEZ area or storage of goods in bonded...

Import from Special Economic Zone (SEZ) to Domestic Tariff Area (DTA) - Import policy is "Restricted" - However, import is permitted as free subject to the fulfillment...

Special provision in respect of newly established undertakings in free trade zone, etc. - Section 10A of the Income-tax Act, 1961 as amended

Refund of service tax - Appellant has one unit in SEZ and on in DTA - There is no dispute that the appellant’s service provider is located in Kolkata which is a DTA unit...

Benefit of nil rate of Basic Customs Duty (BCD) - Free Trade agreement - country of origin - The impugned Notification is a kind of preferential trade arrangement...

Special Economic Zones (Amendment) Rules, 2018 - SEZ Rules has been amended substantially

Clearance of goods as stock transfers for self-consumption - transfer from a unit located in Free Trade Warehousing Zone to Domestic tariff Area unit - The writ...

Under Section 4 of the Special Economic Zones Act, 2005 - Set up a Sector Specific Special Economic Zone for Free Trade and Warehousing Zone at Village Dhrub, Taluka...

Information Technology (IT) and Information Technology enabled Services (ITeS) Units in Domestic Tariff Area shall carry out their job-work in a Special Economic Zone...

Deduction u/s 10AA - SEZ Unit - violation under SEZ Act, 2005 - Non submission of accounting invoices to STPI/SEZ authorities, Non approval of units by SEZ authority -...

Exemption u/s. 54EA - transfer of shares held as stock-in-trade - transfer of unlisted shares of DSPML is to be taxed under the head “capital gains” irrespective...

Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

Levy of GST - food supplied to SEZ area to employees of company - employees can neither be treated as SEZ developer nor as SEZ unit - Benefit of Zero rated supply not available.

Exemption u/s 5A of GVAT - work contract service - SEZ - the works contract of the petitioner executed in SEZ area is not dutiable - HC

Exemption to SEZ unit - authorised operations in a SEZ - Validity of conditions imposed - Board of approval refused to issue of Forms A1 and A2 on the ground that these...

Quick Updates: