Central Govt exempts Imports of IT Hardware manufactured in SEZ to DTA from Import Authorisation; Private Entities Also Notified for Exemption [Read Notification]
The Directorate General of Foreign Trade (DGFT) has, through notification number 38/2023 dated October 19, 2023, officially announced the exemption...
![SEZ Act Overrides Procedural Lapses or Conditions in Tax Notifications under Finance Act: SEZ Units Eligible for Tax Exemptions for Authorized Operations within SEZ: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/SEZ-Act-Overrides-Procedural-Lapses-Conditions-in-Tax-Notifications-under-Finance-Act-SEZ-Units-Eligible-for-Tax-Exemptions-for-Authorized-Operations-SEZ-CESTAT-TAXSCAN.jpg "SEZ Act Overrides Procedural Lapses or Conditions in Tax Notifications under Finance Act: SEZ Units Eligible for Tax Exemptions for Authorized Operations within SEZ: CESTAT [Read Order]")
![Revenue has no Authority to collect service tax on services provided by SEZ Developers to units in SEZ: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Revenue-Authority-service-tax-services-SEZ-Developers-CESTAT-TAXSCAN.jpg "Revenue has no Authority to collect service tax on services provided by SEZ Developers to units in SEZ: CESTAT [Read Order]")
SEZ Developer Not Entitled to Deduction on Sale of Food and Beverages u/s 80IAB of Income Tax Act: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has ruled that a SEZ developer is not entitled to a deduction on the sale of food and beverages under section 80IAB of the Income Tax Act,...
![SEZ Developer Not Entitled to Deduction on Sale of Food and Beverages u/s 80IAB of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/SEZ-Developer-Not-Entitled-to-Deduction-Sale-of-Food-and-Beverages-SEZ-Developer-Deduction-Income-Tax-Act-ITAT-taxscan.jpg "SEZ Developer Not Entitled to Deduction on Sale of Food and Beverages u/s 80IAB of Income Tax Act: ITAT [Read Order]")
Protracted Administrative Delay would Defeat Substantive Rights of Noticee: Bombay HC quashes Service Tax Notice issued after 10 years [Read Order]
- “A protracted administrative delay would not only prejudicially affect but also defeat substantive rights of the noticee. In certain circumstances, even a short delay can be intolerable not only to...
![Protracted Administrative Delay would Defeat Substantive Rights of Noticee: Bombay HC quashes Service Tax Notice issued after 10 years [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Protracted-Administrative-Delay-Substantive-Noticee-Bombay-HC-Service-Tax-Notice-TAXSCAN.jpeg "Protracted Administrative Delay would Defeat Substantive Rights of Noticee: Bombay HC quashes Service Tax Notice issued after 10 years [Read Order]")
Central Govt. notifies insertion of Procedure of Import or Export or procurement from or supply to Domestic Tariff Area of ship by a Unit in IFSC under SEZ Rules [Read Notification]
The Ministry of Commerce and Industry, vide notification no. G.S.R. 481(E), notified the amendment of Special Economic Zone Rules, 2004 to insert Procedure of import or export or procurement from or...
![Central Govt. notifies insertion of Procedure of Import or Export or procurement from or supply to Domestic Tariff Area of ship by a Unit in IFSC under SEZ Rules [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/07/Central-Govt-notifies-insertion-Procedure-import-export-procurement-supply-Domestic-Tariff-Area-ship-Unit-IFSC-SEZ-Rules-TAXSCAN.jpg "Central Govt. notifies insertion of Procedure of Import or Export or procurement from or supply to Domestic Tariff Area of ship by a Unit in IFSC under SEZ Rules [Read Notification]")
![Transfer of Goods/Equipment from SEZ/FTWZ to DTA is Not Re-Import: Customs AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Transfer-of-Goods-Equipment-from-SEZ-FTWZ-SEZ-DTA-Re-Import-Customs-AAR-taxscan.jpg "Transfer of Goods/Equipment from SEZ/FTWZ to DTA is Not Re-Import: Customs AAR [Read Order]")
