office at J.Matadee,
Free Trade Zone, Mannur Village,
Sriperumbudur (JM FTZ SEZ / Mannur)
Kancheepuam 602 105.
3 The Additional Director General of
Foreign Trade ... Authorised Officer
Free Trade Zone, Mannur Village, Sriperumbudur (JM FTZ SEZ/ Mannur)
Kancheepuram - 602 105/R2.
https://www.mhc.tn.gov.in/judis
Dcit, New Delhi vs M/S. Dlf Ltd., New Delhi on 27 May, 2019
IN
Margin of the Appellant
2.1 The AO/TPO erred in considering SEZ Unit setting up expenses and
Ireland branch setting up expenses as operating ... ground, Ground Nos. 2.1 & 2.2 is with regard to consideration of
SEZ Unit setting up expenses and Ireland branch expenses as operating in
nature
assessee in
respect of lease of land in the notified and approved SEZ. It was held
by the CIT(A) that such advance receipt cannot ... undertaking engaged in the business of development of
Special Economic Zone (SEZ) in the name of 'Million Minds IT SEZ'
at Village Chharodi
from other non-official members; that as
many as 105 proposals of SEZ were sent for approval of
Government of India of which 74 were ... notified; that in the
SEZ M/s. Aurobindo Pharma Limited and M/s. Hetero Drugs
Limited applied for allotment as anchor clients; that other
Pharma
Commissioner Of Income Tax 3 vs Evalueserve Sez (Gurgaon) Pvt. Ltd. on 2 December, 2019
Bench: Uday Umesh Lalit , Vineet Saran
ITEM NO.3 COURT ... Delhi)
THE PR. COMMISSIONER OF INCOME TAX 3 Petitioner(s)
VERSUS
EVALUESERVE SEZ (GURGAON) PVT. LTD. Respondent(s)
(IA No.162031/2018-CONDONATION OF DELAY
Date of conversion of MEPZ 01-01-2003
unit into sez unit
Introduction of section With effect from assessment
10A(1A) by Finance Act, year ... 10AA may be recalled. The special economic
zone act 2005 ('the SEZ Act ) has inserted the above section 10AA into income
profit u/s.115JB of the Act
by reducing profit of the SEZ unit as computed after inclusion of interest income.
However, as stated above ... assessee did not derive any profit from eligible and core
operations of SEZ unit eligible for claim u/s.10AA of the Act and hence
SEZ (Indore) Pvt.
4 Ltd.
Rangoli Buildtech 10,00,000 90,00,000 1,00,00,000
1,00,000
Pvt. Ltd.
Total ... bank statement was filed in respect of Zoom Developers
SEZ (Indore) Pvt. Ltd. In respect of one party, M/s. Rangoli
Buildtech Pvt. Ltd. again
Annum (MTPA)
Aluminum Smelter Plant which includes a Special Economic Zone (SEZ)
unit having an Aluminum Smelter Plant with a capacity of 1.25 MTPA ... respectfully submitted that the petitioner No.1 has
established a SEZ Unit at Jharsuguda, Odisha for aluminum production
with capacity of 12.5 lacs tone
