Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Deduction u/s 80IB - development of SEZ - authorized operation - ...


Assessing Officer Cannot Challenge Validity of Authorized SEZ Operations Approved by BOA or Central Government u/s 80IB.

May 23, 2014

Case Laws     Income Tax     AT

Deduction u/s 80IB - development of SEZ - authorized operation - AO does not have any jurisdiction to question the validity or the legality of authorized operations which have been approved by the BOA/Central Government - AT

View Source

 


 

You may also like:

  1. Exemption on services provided to SEZ authorised operations - Notification

  2. SEZ unit - refund - services received for authorized operation - those services which are not specifically approved but the said services are used for authorized...

  3. Assistance to authorized officer during search and seizure - For the purpose of search AO now take services of any person, entity as approved by PCC or CC or PDGIT or...

  4. List of food import entry points with port codes, states, and designated authorized officers categorized under ICD/SEZ, LCS, and seaports. Key legal terminology includes...

  5. Reopening of assessment u/s 147 - Assessing Officer to usurp the jurisdiction to reopen the assessment - The first Assessing Officer has made the reassessment after...

  6. The appellant, being the developer/co-developer in a Special Economic Zone (SEZ), is entitled to a refund of service tax paid in relation to their authorized operations....

  7. Refund of service tax paid - SEZ - In this case, the head office is located in Gurugram and it is not an SEZ unit. A portion of the services received in Gurugram are for...

  8. Refund - provision of services to SEZ - consumption in SEZ - services in relation to authorized operations - refund allowed - AT

  9. Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - AT

  10. Decisions taken by the Board of Approval (BoA) for Special Economic Zones (SEZs) in its 119th meeting. Some notable points: - BoA approved conversion of processing areas...

  11. 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...

  12. The Department of Commerce (DoC) has issued clarifications regarding the newly inserted SEZ Rule 11B, notified on 6.12.2023, which allows the setup of non-SEZ IT/ITES...

  13. Validity of Reopening of assessment u/s 147 - reason to believe - Reply of the assessee through reproduced but the contents thereof are not even referred or analyzed...

  14. Refund of IGST - DTA unit supplying goods / services to SEZ - supply for authorized operation or not - Refund cannot be denied for inordinate delay in obtaining the...

  15. The Board of Approval (BoA) for Special Economic Zones (SEZs) considered various proposals related to SEZs, including requests for co-developer status, increase/decrease...

 

Quick Updates:Latest Updates