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The 64th meeting of the Board of Approval for Special Economic Zones (SEZ) on February 20, 2015, addressed various proposals related to SEZs. The Board extended the validity of formal approvals for multiple SEZ projects across India, including those in Kerala, Karnataka, and Gujarat, after reviewing the developers' progress. Several requests for co-developer status were approved, subject to compliance with SEZ and Income Tax regulations. The Board also approved new SEZ proposals and ratified certain extensions of Letters of Permission (LoP). Additionally, the Board canceled formal approvals for 56 developers due to unsatisfactory progress, while one developer received an extension. Appeals and miscellaneous requests, such as changes in ownership and infrastructure developments, were also considered.
2013 (2) TMI 71 - ITAT AHMEDABAD Unexplained cash credit u/s.68 - CIT(A) deleted the addition admitting fresh evidence u/r 46A - Held that:- As now the assessee has informed that the labour charges have actually been paid in the subsequent years & drew the attention on certain evidences to corroborate that the balance outstanding amount had already been paid as on date, therefore should have been allowed. At this stage of second appeal, it is not possible to examine the veracity of such documents which were not placed before th... ... ...
2012 (5) TMI 236 - ITAT AHMEDABAD Education trust - corpus fund - amount charged from students against various funds directed credited to balance sheet - AO denied the exemption and held as current income - held that:- AO has failed to appreciate that the appellant trust has not made any appropriations from the corpus donations after having received the same. It appears that AO has mixed up the facts of Educational Research Fund with the other funds such as building fund, library fund, staff welfare fund, student welfare fund et... ... ...
Income-tax (First Amendment) Rules, 2012 - Insertion of rule 11-OA and form no. 3cn. The Income-tax (First Amendment) Rules, 2012 introduces Rule 11-OA and Form No. 3CN for the notification of affordable housing projects as specified businesses under section 35AD of the Income-tax Act, 1961. Applicants must submit Form No. 3CN to the Central Board of Direct Taxes for project approval. The rule outlines conditions for project eligibility, including prior sanction, commencement after April 1, 2011, and specific area allocations for different income categories. The Board may reject or approve applications, with provisions for addressing deficiencies and withdrawal of approval if conditions are not met. Projects must maintain separate accounts for capital expenditures.
Amendments in the Hand Book of Procedures (Vol.I), 2004-2009 The Director General of Foreign Trade has issued amendments to the Handbook of Procedures (Vol. I), 2004-2009. Exporters seeking a Registration-cum-Membership Certificate (RCMC) must declare their main business line and apply to the relevant Export Promotion Council (EPC), with status holders having the option to obtain RCMC from the Federation of Indian Exporters Organization (FIEO). Appendix-27 has been revised, and new entries have been added to Appendix 35A. The notice includes a comprehensive list of Export Promotion Councils and Commodity Boards, detailing their registered and regional offices across various locations in India.
2004 (8) TMI 314 - ITAT AHMEDABAD-B Member(s) : R. P. GARG., RAJPAL YADAV.
ORDER
Per R.P. Garg, Vice President.- These thirteen appeals and one cross-objection are against the orders of CIT(A) for the assessment years 1989-90 to 2000-01. Since common grounds/issues are raised in the appeal, they are being disposed of by this common order for the sake of convenience.
2. The Government of Gujarat has established the assessee Corporation as a wholly-owned Government Company under the provisions of the Companies Act, 1956 to... ... ...
The notification by the Central Board of Excise and Customs (CBEC) specifies the jurisdiction of various Chief Commissioners and Commissioners of Central Excise, including those handling appeals, across different regions in India. It outlines the territorial jurisdictions for each office, covering multiple cities and districts across states such as Gujarat, Karnataka, Maharashtra, Tamil Nadu, and others. The document includes amendments up to May 2009 and provides detailed tables listing the precise areas under the jurisdiction of each Commissioner. The notification aims to streamline the administration of the Central Excise Act, 1944, by clearly delineating responsibilities among the excise officials.
The notification issued by the Central Government under the Income-tax Act, 1961, specifies areas outside the local limits of municipalities or cantonment boards across various states and union territories in India for urbanization purposes. It lists specific distances from municipal limits within which these areas fall, varying from 2 to 8 kilometers depending on the location. The notification, effective from its publication date in the Official Gazette, aims to define urbanized zones for tax purposes, ensuring areas with populations over ten thousand are included. The notification replaces an earlier one from 1973.
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