Dcit, New Delhi vs M/S. Dlf Ltd., New Delhi on 27 May, 2019
IN
purchase land in SEZ. The assessee
company has also not followed any of the regulations stipulated in
SEZ Act as stated above. The AO thus ... SEZ includes various stages of execution of the project of SEZ such as
acquiring minimum area of land on which SEZ is required
goods by a DTA unit to SEZ unit is export for purposes of the SEZ Act . This legal position is evident from the provisions ... export for the SEZ unit. All the deeming provisions of the SEZ Act and the Rules framed thereunder cumulatively aim at granting benefits to SEZ
entrepreneur in a SEZ and includes an existing unit.
35.? Section 51 of the SEZ-Act is titled Act to have overriding effect. It provides ... goods cleared to a unit in SEZ only and not to the developer though under the SEZ Act the position of the developer as well
clearances are for the developers of SEZ and hence these shall be treated as exports as per SEZ Act & Rules and no duty ... clear that the contractors of SEZ units/ SEZ developers are treated at par with the SEZ units/ SEZ developers with regard to the benefits, exemption
sector specific SEZ for supplying power to SEZs,
EOUs in Gujarat and other SEZs, EOUs & others. Thus, the SEZ
Act, SEZ Rules ... under Custom Act, 1962 , Customs
Tariff Act, 1975 , Central Excise Act, 1944 or Central
Excise Tariff Act, 1985 and Central Sales Tax Act on
goods
Act of 2005 override the
provisions of the other taxing statutes including the income tax Act, the Central
Excise Act and the Customs Act ... Act of 2005 override the provisions of the other taxing statutes
including the Income tax Act, the Central Excise Act and the Customs Act
that though SEZs and EOUs, both are export promotion
schemes, they are governed by different provisions. SEZs are governed by SEZ Act,
2005 and Rules ... were in
accordance with the SEZ Act and SEZ Rules and the assessee complied with SEZ Act
and SEZ Rules.
30. The Ld. Authorized Representative
unit in
SEZ and thus it claimed the deduction from the operations carried out therein
(SEZ Unit) under section 10AA of the Act amounting ... Similarly, SEZ unit will
have the same meaning as assigned to them under clause (za ) of section 2 of SEZ Act.
[Para
Act, 2005 and the Electricity Act,
2003 are special Acts. The Electricity Act came into force in the year 2003
and Special Economic Zone Act ... distribution of
electricity license to the Appellant in the SEZ area under the SEZ
Act . There was no provision in the Act, 2005 regarding grant