SEZ Exemptions Aren’t Automatic: Legal Lessons for Exporters and Tax Professionals
India’s Special Economic Zones (SEZs) are designed to function as tax-neutral enclaves to promote exports and boost economic competitiveness. Recent...
![Failure to Issue Notice by VAT Dept before completion of Assessment Order: Calcutta HC Directs Denovo Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/VAT-Notice-Issue-Notice-by-VAT-Dept-Taxscan.jpg "Failure to Issue Notice by VAT Dept before completion of Assessment Order: Calcutta HC Directs Denovo Proceedings [Read Order]")
![Non Compliance to Income Tax Notices Due to working in Saudi Arabia: ITAT Remands Rs.1.90 Cr Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Notices-ITAT-TAXSCAN.jpg "Non Compliance to Income Tax Notices Due to working in Saudi Arabia: ITAT Remands Rs.1.90 Cr Matter for Fresh Adjudication [Read Order]")
![Retrospective Amendments Inapplicable to Old Imports Where No Bond or Bank Guarantee was Executed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Bank-Guarantee-site-img.jpg "Retrospective Amendments Inapplicable to Old Imports Where No Bond or Bank Guarantee was Executed: CESTAT [Read Order]")
No Tangible Evidence to Prove GE Steam Power has PE in India: Delhi HC sets aside Reassessment Notices [Read Order]
The Delhi High Court, quashed a series of reassessment notices issued under Section 148 of the Income Tax Act, 1961 as there was not tangible evidence to prove GE Steam Power and its other group of...
![No Tangible Evidence to Prove GE Steam Power has PE in India: Delhi HC sets aside Reassessment Notices [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-High-court-GE-Steam-Power-TAXSCAN.jpg "No Tangible Evidence to Prove GE Steam Power has PE in India: Delhi HC sets aside Reassessment Notices [Read Order]")
TOLA Extension Does Not Waive Mandatory Approval u/s 151 for Reassessment Beyond 3 Years: Delhi HC sets aside Notice against H&M India [Read Order]
In a recent ruling, the Delhi High Court has set aside a reassessment notice issued after 3 years without the statutory approval under Section 151 of the Income Tax Act, 1961 regardless of TOLA...
No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Special Economic Zone (SEZ) units are not automatically entitled to service tax refunds and must...
![No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/SEZs-CESTAT-Refund-Reassessment-taxscan.jpg "No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]")
Delhi HC upholds Centralisation of Income Tax Proceedings for Coordinated Probe, Dismisses Jurisdictional Challenge [Read Order]
In a recent ruling, the Delhi High Court dismissed a petition challenging the centralisation of income tax assessment proceedings following a search operation, upholding the validity of the...
![Delhi HC upholds Centralisation of Income Tax Proceedings for Coordinated Probe, Dismisses Jurisdictional Challenge [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-High-court-Income-Tax-Proceedings-TAXSCAN.jpg "Delhi HC upholds Centralisation of Income Tax Proceedings for Coordinated Probe, Dismisses Jurisdictional Challenge [Read Order]")
![Penalty u/s 112(a)(ii) of Customs Act cannot be imposed on short paid duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Penalty-CESTAT-Taxscan-1.jpg "Penalty u/s 112(a)(ii) of Customs Act cannot be imposed on short paid duty: CESTAT [Read Order]")
