IN FORCE SEZ / EOU / FTWZ

हरियाणा में यूनिट अनुमोदन समिति की बैठक का कार्यवृत्त 07/02/2020 पर आयोजित एसईजेड

Reliability

In force — no superseding record on file.

Document text

HANA Athy aiftrse3k sar Hare pd - . thal-2, ~ 201305 Ue 34 Besa FT aie

Tle Ho 10/274/2009-WHosoySo/ SarF ,

feats: 19/02/2020

30 Of, aftica fase, afttsa vd sur Aare,ANA BHR, Slt Hada, as feeci -1100011 2. Hae Hefaceface can, aftavd sar Hares, 'v far, seuer aaa, as ut ueee, as feech - 110002
Rea AM, Ha Yow (aN), HEH Bsa, fear Hisahi3is Vale, as feroh — 110037 | 4. AIA,Hs ay vd sce You, Va A 31 4 407 & 408, Heer 8, Taper (eft) | 5. -Ath, WAHL, VITEHSHISSRN fafesa, 4" Felx, Sulst fae, wet-5, ysatta (eae) | 6. -WA, WAX, Heca Hee Il, Pah Hl areca, varwa 4, weve, (eae!)| 7. saefea(31S ww - 1), aferor user, srfke areal ar fast, Aa Aare, ANA BHR, ddla aa, sfraat dra 8. fae, sub va arfttsa farsi, sharon aH, 30 ast Haat, AFL 17, DSTI 9 Yau felcen, eRaen wey shel fare fear, eftaron axa, caic & Hl -13 a 14, Peet 6 Gage , (eRarem)|
Peay cise Cae, cide US et onfelat (Wa aL), Wa AT HT :71-75, Ager 17C, ashe | 11. aan fee, fate Suter che, celle af 2, 31S St Hh, asaria (@fLareM) |
Garp freer, feta Sule che, arora ates, weerara (GRAMM) | 13. Pata fasts ania eta Apna / we-faeratera |

fava: fectier 07/02/2020 Hr 31URE 12:30 Tat UeMafelH Hacer, atestfara siflen ets, atestFt snalisid ERAT Usa

Heled,

sui fava & wea A sto va at Mea, fawra sam, atvst fare ania ata hr aeaarar A fea 07/02/2020 at 3URTS 12.30 Tat UMA Hae, ares fare aif aa, ares A aralfsa eRarn ter H era fash fade ate atat chi seqaitact atata dow ar wrige Hora F | rade, , ee ey) Peta : SUH

rade, ee ey) Ew 3u fare 3h

Ferien RP He (TarAa) - SPIGA AT ve ofa A separa Sa Werser Z |

apres

(att arity: 0120-32021444-446 (4 ag), ARN: 2562914,2567276 a fA Fifa: aka aa, sawyer caay aaa, cerca Anh,ag ech -110001 data! itc@nsezgov.in: dase: wwwinsezcoviin

efron zoe dt frerct ferh age snfetas asl & sider I aropaitcat afaifer at Reatias 07.02.2020 wr attestaH sneitfsia dows ar eorefget |

harem wea A fee feraft fate anita etal ao aaer A sreqateet afar Fr feet 07.02.2020 ar HAVE 12:30 At AFASia, Tale saat, atest faets siflaata, atest (SAT Weer) A slo Veto ate fae, fare arpa Hi sreaarar A araifera sow ar arta |

The following members of Approval Committee were present during the meeting:-

Shri S.S. Shukla, Jt. Development Commissioner, NSEZ
Shri Lobendu Sekhar Dass, Asstt. Commissioner, Customs, Delhi
Shri Digvijay Singh, Asstt. Director, Deptt. of Industries, Faridabad
Shri Jai Karan, Asstt. Town Planner, O/o. DTP, Gurugram
Shri Chaman Lal, FTDO, O/o Addl. DGFT, CLA, New Delhi 6. Representatives of SEZ Developers / Co-developers, Special Invitee.

Besides, during the meeting i) Shri Rajesh Kumar, DDC, ii) Shri Ravi Kr. Raina, Specified Officer (In-charge) & iii) Shri Mohan Veer Ruhella, ADC were also present to assist the Approval Committee.

i At the outset, the Chairman welcomed the participants. After brief introduction, each items included in the agenda were taken up for deliberation one by one. After detailed deliberations amongst the members of the Approval Committee as well as interaction with the applicants / representatives of the developers / units, the following decisions were taken:-

4 feetiar 02.01.2020 wr airatfota sreataat Uiaia Ht dow F Helge HT sepeaeler :-

The Approval Committee was informed that no reference against the decisions of the Approval Committee held on 02.01.2020 was received from any of the members of the Approval Committee or Trade and therefore, Minutes of the Meeting held on 02.01.2020 were ratified.

we-faarandt, to dwaew wax ts fide faites ar do divauw feats & ara faa, Tears (efraron) feeret airget / airsdiSwar faery after ata Ft ait Ware & fore aera At Gell H Healer FT Wea|

2.1. It was brought to the notice of Approval Committee that M/s. DLF Power & Services Ltd., Codeveloper had submitted two proposals for approval of list of materials to carry on following authorized operation in the IT/ITES SEZ of M/s. DLF Ltd., Village Silokhera, Sector-30, Gurugram (Haryana):-

==> picture [230 x 18] intentionally omitted <==

----- Start of picture text ----- ' S. [No.] Name of Authorized Operations ----- End of picture text -----

==> picture [65 x 49] intentionally omitted <==

----- Start of picture text ----- dayent ----- End of picture text -----

S|. No at default list of | Estimated Cost authorized operations as (Rs. in lakhs) per Inst. No.50 and 54 Page 1 of 27

f picture text ----- dayent ----- End of picture text -----**

S|. No at default list of | Estimated Cost authorized operations as (Rs. in lakhs) per Inst. No.50 and 54 Page 1 of 27

efenon zse a Pere forsft erate anfefe asi d zeier Hf sropaiteor Bfafer BY Featies 07.02.2020 wy ohusta snenfsrt dow er ewreiga| (i) Engineering, | Maintenance _ including As per authorized 14.67 Electrical and Mechanical Works, Heating, operations approved by 1.32 . Ventilation & Air Conditioning (HVAC) BoA System, Fire Detection and Alarm Systems, Water Supply, Storm, Drainage and Sewage Disposal, Building upkeep Services including Maintenance of Lift Lobby, Conference Hall, Parking Area, Utilities area, Garbage & scrap disposal, Horticulture, Pest Control, Facade Cleaning Services. tat 5 89

2.2. Shri Anil Nauriyal, G.M. & Shri Pitambar Sharma, Sr. Manager appeared before the Approval Committee on behalf of the co-developer and explained the requirement of proposed materials.

2.3. After due deliberations, Approval Committee approved the list of materials.

we-faanrd, Ao deaewvaca We fee HT Ao Svauw Ulgar fAdl saad ferfstes H Beet 24 va 25A, seaew &a-3, Tear (gare) fea arser / argdigve fate airfeler ata A sftp Warerat & fore ararat At ae & sre Aleet HT WEA |

rd, Ao deaewvaca We fee HT Ao Svauw Ulgar fAdl saad ferfstes H Beet 24 va 25A, seaew &a-3, Tear (gare) fea arser / argdigve fate airfeler ata A sftp Warerat & fore ararat At ae & sre Aleet HT WEA |

3.1. It was brought to the notice of Approval Committee that M/s. DLF Assets Pvt. Ltd., Codeveloper had submitted proposal for approval of list of materials to carry on following authorized operation in the IT/ITES SEZ of M/s. DLF Cyber City Developers Ltd. located at Sector-24 & 25A, DLF Phase-lll, Gurugram (Haryana):-

==> picture [487 x 184] intentionally omitted <==

----- Start of picture text ----- S. Authorized Operation SI. No. at default list of Estimated No. Auth. Opr. as per Inst. Cost No. 50 & 54 (Rs. in lakhs) (i) Fire protection system with sprinklers, fire and 07 2.65 smoke detectors. | Le(ii) Construction of all types of building in processing 22 118.98 area as approved by the Unit Approval Committee. (iii) Electrical Gas and Petroleum Natural Gas Distribution Network including necessary sub- : ' ; ais 04 78.50 stations of appropriate capacity, pipeline network etc. tats | 200518 ----- End of picture text -----

3.2. Shri Anil Nauriyal, G.M. & Shri Pitambar Sharma, Sr. Manager appeared before the Approval Committee on behalf of the co-developer and explained the requirement of proposed materials.

3.3. After due deliberations, Approval Committee approved the list of materials. dyes

Page 2 of27

al Committee on behalf of the co-developer and explained the requirement of proposed materials.

3.3. After due deliberations, Approval Committee approved the list of materials. dyes

Page 2 of27

afyenon ser H FEertfeatiepfersht07.02.2020ade anfefenat oitestadsil dsH aireifsraHeer I sropalcordow antwafwr e fgetr Ht|
1. e-faaraaal, Ao divaew wax Us Udder ferfaes ar Ho dean usar fad Sdersd fortes H Aeex 24 Ud 25A, sawn hea-3, Tear (gitar) Feast srget / argdigva fate anit ata A afta ares fore areal At Bet & sepAleet HT Tecra

4.1. It was brought to the notice of Approval Committee that M/s. DLF Power & Services Ltd., Codeveloper had submitted proposal for approval of list of materials to carry on following authorized operation in the IT/ITES SEZ of M/s. DLF Cyber City Developers Ltd. at Sector-24 & 25A, DLF Phase-lll, Gurugram (Haryana):-

||S. No.|Name ofAuthorized Operations|Name ofAuthorized Operations|SI. No at default list of|Estimated Cost|
|---|---|---|---|---|---|
|||||authorized operations as|(Rs. in lakhs)|
|||||per Inst.

ext
||S. No.|Name ofAuthorized Operations|Name ofAuthorized Operations|SI. No at default list of|Estimated Cost|
|---|---|---|---|---|---|
|||||authorized operations as|(Rs. in lakhs)|
|||||per Inst. No.50 and 54||
||(i)|Engineering,<br>Maintenance _ including||Authorized operations||
|||Electrical<br>and<br>Mechanical|Works,|approved by BoA||
|||Heating,<br>Ventilation & Air Conditioning||||
|||(HVAC)<br>System,<br>Fire<br>Detection<br>and||||
|||Alarm<br>Systems,<br>Water Supply,|Storm,|||
|||Drainage and Sewage Disposal,|Building|||
|||upkeep Services including Maintenance||||
|||of Lift Lobby,<br>Conference Hall,|Parking|||
|||Area,<br>Utilities<br>area,<br>Garbage|&<br>scrap|||
||||disposal,<br>Horticulture,<br>Pest<br>Facade Cleaning Services.|Control,||80.67<br>649.97|
|||Annexure-| (Building No. 06)||||
|||Annexure-|] (Building No. 14)||||
||_||||730.64|

4.2. Shri Anil Nauriyal, G.M. & Shri Pitambar Sharma, Sr. Manager appeared before the Approval Committee on behalf of the co-developer and explained the requirement of proposed materials.

4.3. After due deliberations, Approval Committee approved the list of materials.

fanart, to wren sirafteraTasas We fete ar WTA Aare TENT, fere-areaTA (ga) ert ager / argdrerer farets airftter ata Ft afta ware & fore aera Hr ae H sepAleet H1 Veda AeaeeH |

list of materials.

fanart, to wren sirafteraTasas We fete ar WTA Aare TENT, fere-areaTA (ga) ert ager / argdrerer farets airftter ata Ft afta ware & fore aera Hr ae H sepAleet H1 Veda AeaeeH |

5.1. It was brought to the notice of Approval Committee that M/s. ASF Insignia SEZ Pvt. Ltd., Developer of IT/ITES SEZ at Village- Gwal Pahari, Distt- Gurgaon (Haryana) had submitted two proposals for approval of list of materials to carry on following default / approved authorized operations in their SEZ:-

==> picture [490 x 104] intentionally omitted <==

----- Start of picture text ----- | g S. No. at default list | Estimated Cost N Name of Authorized Operation of Auth. Opr. as per (Rupees in = Inst. No. 50 & 54 lakhs) Proposal- ine een | (i) Construction of all type of buildings in processing 22 3.23 area as approved by the Unit Approval Committee ----- End of picture text -----

==> picture [60 x 23] intentionally omitted <==

----- Start of picture text ----- Page 3 of 27 ----- End of picture text -----

ex4 a

==> picture [489 x 348] intentionally omitted <==

0 x 23] intentionally omitted <==**

----- Start of picture text ----- Page 3 of 27 ----- End of picture text -----

ex4 a

==> picture [489 x 348] intentionally omitted <==

----- Start of picture text ----- eferor ise & ert feraht agra sneer ait dh Beer F siopsiteot wafer HY forties 07.02.2020 wr aitest & snehfSret Aoas ast wreiga | Air Conditioning of processing area. Approved by BOA (iil) Water treatment plant, water supply lines 02 2.49 (dedicated lines up to source), sewage lines, storm water drains and water channels of appropriate capacity. (iv) Electrical, Gas and Petroleum Natural Gas 04 3.02 Distribution Network including necessary sub- stations of appropriate capacity, pipeline network etc. Access Control and Monitoring System (vi) Fire protection system with sprinklers, fire and 07 2.26 smoke detectors. (vii) | Solid and liquid waste collection, treatment and 03 oe disposal plants including pipelines & other necessary infrastructure for sewage and garbage disposal, sewage treatment plants. CS 16.08 Proposal-II PSD eee (i) | Construction of all type of buildings in processing 22 | area as approved by the Unit Approval Committee. Grand Totals [22.08 | ----- End of picture text -----

5.2. Shri Ashok Singh, AGM appeared before the Approval Committee on behalf of the developer and explained the requirement of proposed items. He informed that the proposed “Anti Smog Gun” shall be used in the building.

, AGM appeared before the Approval Committee on behalf of the developer and explained the requirement of proposed items. He informed that the proposed “Anti Smog Gun” shall be used in the building.

5.3. After due deliberations, Approval Committee approved the proposed list of materials.

6. faarranal, to warn sieaitarawages we feo aT ITA- sate VENT, ferer-aeaTA (eftare) feud srsdvarsdiswa farts anf ata a afta Wart & few eg ets ster (HSD) & HASTHI WEA |

17.1. Itwas brought to the notice of Approval Committee that M/s. ASF Insignia SEZ Pvt. Ltd., developer had submitted proposal for approval of tax/duty free procurement of 321 KL (321000 Litre) High Speed Diesel (HSD) to carry on following approved authorized operation in the IT/ITES SEZ at Vill. Gwal Pahari, Distt. Gurugram (Haryana):-

==> picture [477 x 67] intentionally omitted <==

----- Start of picture text ----- S. No. Name of Authorized Operation S. No. at default list of Auth. Estimated cost Opr. as per Inst. No. 50 (Rs. in lakhs) 1 Powersis (Including power backuprs Approved by BoA in facilities) (as approved by BoA in Processing Area 144.45 Processing Zone ----- End of picture text -----

==> picture [63 x 25] intentionally omitted <==

----- Start of picture text ----- ( Ct ----- End of picture text -----

Page 4 of 27

6.2. It was informed that the developer has submitted Chartered Engineer's Certificate along with list of materials in prescribed format. As per CE Certificate, the proposed ‘HSD of 321 KL (321000 Litre)’ would be utilized within a period of three months.

tered Engineer's Certificate along with list of materials in prescribed format. As per CE Certificate, the proposed ‘HSD of 321 KL (321000 Litre)’ would be utilized within a period of three months.

6.3. It was further informed that the developer has submitted month-wise details of Diesel consumption and power generated during the 9 months of FY 2019-20 (April, 2019 to December, 2019), in terms of Para (vi) of Guidelines for Power Generation, Transmission and Distribution in Special Economic Zone (SEZs) issued vide letter No. P.6/3/2006-SEZ(VolI-IIl) dated 16.02.2016, as given below:-

(Excluding Housing in NPA) 3.71 Monthly Average 109456.44 397620 eeeDecember, 2019 6.4. It was informed that the developer has mentioned that the above calculation is only for 9 months and it may vary after inclusion of 3 months additional consumption for Jan-March, 2020. Since the next UAC meeting after completion of FY 2019-20 will take place in the month of April, 2020, they have moved application in advance to avoid loss of duty free procurement during approval process. They will submit final requirement of HSD after 31°' March, 2020. As such they have applied only for three months requirement on ad-hoc basis which is adjustable from its final annual entitlement.

They will submit final requirement of HSD after 31°' March, 2020. As such they have applied only for three months requirement on ad-hoc basis which is adjustable from its final annual entitlement.

6.5. The Approval Committee observed that the average monthly HSD consumption (for 9 months) is 109456.44 Liters during the year 2019-20 (upto December, 2019) and developer has proposed duty free procurement of 321 KL (321000 Litre) High Speed Diesel (HSD) for the period of 3 months for next financial year 2020-21 (average approx. 107000 Liter per month).

6.6. | Mr. Ashok Singh, AGM appeared before the Approval Committee on behalf of the developer and explained the proposal. He informed that they will submit final requirement of HSD after 31° March, 2020. Meanwhile they have applied only for three months requirement i.e. on ad-hoc basis which is adjustable from its final annual entitlement.

6.7. | After due deliberations, Approval Committee approved the proposal subject to compliance of the provisions of Para(vi) of the Guidelines for Power Generation, Transmission and Distribution in Special Economic Zone (SEZs) issued by Deptt. of Commerce, Govt. of India vide letter No. fps Page 5 of 27

P.6/3/2006-SEZ(Vol-IIl) dated 16.02.2016. The Committee directed the Specified Officer to ensure that monthly duty free procurement of Diesel should not exceed from the entitlement based on the average monthly power supplied to entities within the same SEZ during the preceding year and power generated through DG Sets shall be supplied strictly within the SEZ only.

entitlement based on the average monthly power supplied to entities within the same SEZ during the preceding year and power generated through DG Sets shall be supplied strictly within the SEZ only.

we-frerreat, to scr Sierra vasas ure fe ar art ararer vert, foten-arearat (gare) Fer ato WaT seas Vasas Yo fore a angel / amgdiguar fasts anftter ata a arta ware & fre aa ot ae & stelatteet1 EAT 7.1. It was brought to the notice of Approval Committee that M/s. Black Canyon SEZ Pvt. Ltd., Co-developer of the IT/ITES SEZ of M/s. ASF Insignia SEZ Pvt. Ltd. at Village- Gwal Pahari, Distt- Gurugram (Haryana) had submitted proposal for approval of list of materials to carry on following default / approved authorized operations in the said SEZ:2. Kes. : Spryopr Esumpatod Coat Name of Authorized Operation as per Inst. No. 50 vos in & 54 area as approved by UAC. Ed

7.2. Shri Ashok Singh, AGM appeared before the Approval Committee on behalf of the Codeveloper and explained the requirement of proposed items. He informed that the proposed “Anti Smog Gun.” shall be used in the building.

GM appeared before the Approval Committee on behalf of the Codeveloper and explained the requirement of proposed items. He informed that the proposed “Anti Smog Gun.” shall be used in the building.

7.3. After due deliberations, Approval Committee approved the proposed list of materials. 8. TEN,Ho suraverafeaferen-aearetsic(gare) ara (sfsar)Feet arsetwigde fefttes/ agdisve arf a toeryuraan t esH siestata at se a rs EV a ssts Ueaa feoaT VERT& mA Tae| 8.1. It was brought to the notice of the Approval Committee that M/s. Ex! Service.com (India) Pvt. Ltd. has submitted a proposal for setting up of unit over an area of 64950 Sqft. (6034.05 Sqmt.) at 15" & 16" floor, Tower B & C, Grand Canyon Building in the IT/ITES SEZ of M/s. ASF Insignia SEZ Pvt. Ltd. at Village Gwal Pahari, Gurugram (Haryana) to undertake service activities i.e. ‘Computer Software Service including Information Enabled Services such as back office operations, call centres, data processing, engineering & design, information system services, insurance claim processing, legal data bases, payroll, revenue accounting, support centres and web-site services, offshore banking services, professional services, other business services, financial services and other human health’ with projected exports of Rs.60475.48 lakhs and cumulative NFE of Rs.57732.45 lakhs over a period of five years.

essional services, other business services, financial services and other human health’ with projected exports of Rs.60475.48 lakhs and cumulative NFE of Rs.57732.45 lakhs over a period of five years. It was also informed that the applicant has proposed investment of Rs.1533.52 lakhs towards imported capital goods; Rs.657.23 lakhs towards indigenous capital goods and the cost of project shall be met from the own fund of the company. It eh opel Page 6 of27

freon 232 di FReret foro ferdar snfelas asil ds weier a srepaitcor after et Fates 07.02.2020 ey sitesi dt aneifSret does ast wreiga |

was further informed that applicant has submitted copy of provisional offer of space dated 20.01.2020 issued by SEZ Co-Developer for allotment of proposed space.

8.2. It was informed that the applicant has submitted an Affidavit-cum-Undertaking on Rs.100/Non-Judicial Stamp Paper to the effect that M/s. Exl Service.com (India) Private Limited will not claim any Income Tax benefits under Section 10AA of the Income Tax Act, 1961 in respect of its income from this SEZ unit as they are consolidating their existing STP units located in Gurugram.

8.3. It was informed that following discrepancies had been observed in the application, which had been communicated to the applicant :-

(i) | Copy of Passport / Residential address proof of Mr. David Gubbay, Director required to be submitted.
(ii) Variation in the residential address proof of Mr. Deepak Vig has been found in Para V of Form-F vis-a-vis his passport.

ddress proof of Mr. David Gubbay, Director required to be submitted.

(ii) Variation in the residential address proof of Mr. Deepak Vig has been found in Para V of Form-F vis-a-vis his passport.
(ili) Details of LOAs of 02 units in Golden Tower Infratech Pvt. Ltd. IT/ITES SEZ, Noida have not been given in the list of existing LOAs.
(iv) Affidavit to be notarized and its enclosure (as mentioned therein) required to be submitted.
(v) Information pertaining to Income Tax Deptt. required to be submitted in prescribed format.
(vi) Audited Balance Sheet for FY 2018-19 required to be submitted. (vii) Bio-data/brief profile of directors required to be submitted.

8.4. Shri Raman Bhasin, Sr. AVP, Shri Ravinder Lakhanpal, Sr. Manager of M/s. Ex! Service.com (India) Pvt. Ltd. appeared before the Approval Committee on behalf of the applicant unit and explained the proposal. Shri Raman Bhasin informed the Approval Committee that M/s. Exl Service.com (India) Pvt. Ltd. is a captive unit of the US based parent company and has a 100% buyback agreement with its parent company. He further informed that they have planned to consolidate the business of their STP Units into this SEZ unit, hence, the company will not claim any Income Tax benefit as provided under Section 10AA of the Income Tax Act, 1961 in respect of its income from this SEZ Unit.

their STP Units into this SEZ unit, hence, the company will not claim any Income Tax benefit as provided under Section 10AA of the Income Tax Act, 1961 in respect of its income from this SEZ Unit.

8.5. After due deliberations, the Approval Committee approved the proposal subject to submission of required documents / information. 9. faanreat, to det asata aa Rafe wieteee we foro ar arer andl, Beer 48, area (gare) F fexa arget / agergre Perete after ata a arfbreper eereret & Fore araraht at elt a ate eet HT TET |

9.1. It was brought to the notice of Approval Committee that M/s. Candor Gurgaon One Realty Projects Pvt. Ltd., Developer of IT/ITES SEZ at Village Tikri, Sector-48, Gurugram (Haryana) hoger’ Page 7 of 27

==> picture [480 x 148] intentionally omitted <==

----- Start of picture text ----- sferron zie at Peret forsit ferere anfetep as a ides di sroyaiteot Baier chr fectien 07.02.2020 ay oltesi a sirenisia dow wr wrelga | submitted proposal for approval of list of materials to carry on following authorized operations their SEZ:- S. Name of Authorized Operation S. No. at default list | Estimated cost No. of Auth. Opr. as per (Rupees in Inst. No. 50 & 54 lakhs) (i) Construction of all types of building in 22 7.00 Processing area as approved by UAC. ‘ ----- End of picture text -----

had submitted proposal for approval of list of materials to carry on following authorized operations

in their SEZ:-

cessing area as approved by UAC. ‘ ----- End of picture text -----

had submitted proposal for approval of list of materials to carry on following authorized operations

in their SEZ:-

9.2. Shri Jay Kumar and Shri Amrik Singh, both authorized representative of the developer appeared before the Approval Committee and explained the requirement of proposed materials.

9.3. After due deliberations, Approval Committee approved the proposed list of materials.

we-faaraaatl, to tax yeaa c stores Us Gistece we foro aT Ao asaia suede fees H aA BSTeU, AFC -21, area (gitar) fat ager / argdigva fasts arftter ata a aftepa areet & ere wraaht bt eel & aepAleet HT TEATE |

==> picture [488 x 275] intentionally omitted <==

----- Start of picture text ----- 10.1. it was brought to the notice of the Approval Committee that M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd., Co-developer had submitted proposal for approval of list of materials to carry out following authorized operations in the IT/ITES SEZ of M/s. Gurgaon Infospace Ltd. at Village Dundahera, Sector-21, Gurugram (Haryana):- S. Nameof Authorized Operation S. No. at default list | Estimated cost No. of Auth. Opr. as per (Rupees in Inst. No.

n Infospace Ltd. at Village Dundahera, Sector-21, Gurugram (Haryana):- S. Nameof Authorized Operation S. No. at default list | Estimated cost No. of Auth. Opr. as per (Rupees in Inst. No. 50 & 54 lakhs) (i) Parking including Multi-Level Car Parking 18 70.00 automated / manual (ii) |Electrical, Gas and Petroleum Natural Gas 04 Distribution Network including necessary sub- 400.00 stations of appropriate capacity, pipeline network etc. (iii) | Recreational facilities such as indoor/ outdoor 19 0.50 games, Gymnasium / Employee’s restroom in processing area. . Total: 170.50 ----- End of picture text -----

10.2. Shri Jay Kumar & Shri Amrik Singh, both authorized representative of the co-developer appeared before the Approval Committee and explained the requirement of proposed materials.

10.3. After due deliberations, Approval Committee approved the proposed list of materials.

==> picture [80 x 47] intentionally omitted <==

----- Start of picture text ----- Fyers ----- End of picture text -----

Page 8 of 27

Bixee aser H fSeret forsht reba snfefew adsil & Ader I stopaitcor walker cht fatias 07.02.2020 @) aitest H anetfsrer dos ant avrelgrt |

Ho tex asaia ¢ sdoras Us Woleca Ue fore a Ho asaia sulete feries & IA gSreu, AFT -21, Tears (gfraren) feea anger / srgdiguer favre anita ata A eater Wat Seneret SHS HT Hea TA NCLT, Mumbai Bench gant 3tqatiead Scheme of Amalgamation % 3a Ho HSN HlaHa Get BTSta CeraWe foro Hl SEMANAHtet HT TEATA |

n) feea anger / srgdiguer favre anita ata A eater Wat Seneret SHS HT Hea TA NCLT, Mumbai Bench gant 3tqatiead Scheme of Amalgamation % 3a Ho HSN HlaHa Get BTSta CeraWe foro Hl SEMANAHtet HT TEATA |

11.1. It was brought to the notice of the Approval Committee that M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. had submitted proposal for change of entrepreneur in respect of LOA No. 10/06/2019-SEZ/2964 dated 08.03.2019 granted to them for setting up of Backup Power Generation unit in the IT/ITES SEZ of M/s. Gurgaon Infospace Ltd. at Village Dundahera, Sector-21, Gurugram (Haryana), from M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. to M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd. pursuant to the order of Scheme of Amalgamation passed by the Hon'ble National Company Law Tribunal (NCLT), Mumbai Bench vide Order dated 08.08.2019 & subsequent Order dated 14.11.2019. It was informed that the Hon’ble NCLT, Mumbai Bench vide Order dated 08.08.2019 & subsequent Order dated 14.11.2019 had approved the amalgamation of M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. (Transferor Company) into M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd.(Transferee Company).

11.1. It was informed that in support of its proposal the unit has submitted following documents:-

sferor Company) into M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd.(Transferee Company).

11.1. It was informed that in support of its proposal the unit has submitted following documents:-
- (i) Copy of Order dated 08.08.2019 & subsequent Order dated 14.11.2019 passed by Hon'ble NCLT, Mumbai Bench for approval of amalgamation of M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. (Transferor Company) into M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd.(Transferee Company).
- (ii) | Copy of Scheme of Amalgamation filed in Hon’ble NCLT. (iii) Copy of Certificate of Incorporation dated 13.10.2005, 21.10.2015 & 07.01.2016 and copy of MOA of M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd.
- (iv) Copy of Tripertite Agreement dated 21.06.2019 by and amongst M/s. Gurgaon Infospace Ltd. (SEZ Developer), M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. & M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd.
- (v) Undertaking on Rs. 101/- Non-Judicial Stamp paper from Mr. Sanjeev Kumar Sharma, Director of M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd. to the effect the pursuant to order passed by NCLT, Mumbai Bench on 14.11.2019 read with order dt. 08.08.2019, M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd.(Transferee Company) shall take over the entire business and whole of the undertakings of M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd.

, M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd.(Transferee Company) shall take over the entire business and whole of the undertakings of M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. (Transferor Company) including all assets and liabilities which shall be transferred to an vested in the Transferee company on going concern basis so as to become the assets and liabilities of the Transferee company.

(vi) Copy of PAN Card No. AAACU7918A & IEC No. 0507080581 of M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd.
(vii) List of Directors of M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd.. Following are present directors of the company:i) Mr. Shantanu Chakraborty ii) Ms. Deepika Yadav iii) Mr. Subrata Ghosh iv) Mr. Alok Aggarwal Capers Page 9 of 27

ehenon usa at ere forsht faota anfefen atsit do tieier a sropaitear Ba fer Bt fatias 07.02.2020 aa aust a arenforet doo wr woreigat |

v) Mr. Sanjeev Kumar Sharma Copies of Aadhar Card & PAN Card of Mr. Shantanu Chakraborty, Mr. Subrata
Ghosh, Mr. Alok Aggarwal & Mr. Sanjeev Kumar Sharma and copy of PAN Card & Passport of Ms. Deepika Yadav have been submitted.
(viii) Copies of Audited Balance Sheet M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd. for FY 2016-17, 2017-18 & 2018-19.

(ix) CA Certified details of shareholding pattern of M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. (Pre-amalgamation) as given below:-

==> picture [391 x 11] intentionally omitted <==

ix) CA Certified details of shareholding pattern of M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. (Pre-amalgamation) as given below:-

==> picture [391 x 11] intentionally omitted <==

----- Start of picture text ----- Candor Kolkata One Hi-Tech Structures 58,449 99.988 ----- End of picture text -----

CTs | 88,455 | 100%
(x) CA Certified details of Pre-Amalgamation & Post-Amalgamation shareholding pattern of M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd., as given below:-

==> picture [433 x 208] intentionally omitted <==

----- Start of picture text ----- Pre-Amalgamation shareholding pattern of Proposed Post-Amalgamation shareholding M/s. Candor Kolkata One Hi-Tech pattern of M/s. Candor Kolkata One Hi-Tech amalgamation approved by the Hon’ble NCLT Name of Shareholder | Nos. of % of Name of Shareholder | Nos. of % of fiedingsvieBSREPBSREP MoonIndia OfficeCiidLP. |58,504 | 99.988 |[Holingsvew.ua BSREP India Office ||58,504 99.970| BSREP Moon C5 LP. 100% | [__—~sTotals] =| ‘58522 | 100% | ----- End of picture text -----

(xi) Copy of Board Resolution dated 01.02.2019 of M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd. regarding Scheme of Amalgamation and authorization in favour of authorised signatories.
(xii) Copy of Board Resolution dated 01.02.2019 & dated 24.01.2020 of M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. regarding Scheme of Amalgamation and authorization in favour of authorized signatories.

ard Resolution dated 01.02.2019 & dated 24.01.2020 of M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. regarding Scheme of Amalgamation and authorization in favour of authorized signatories.

11.2. It was informed that vide Instruction No. 89 dated 17.05.2018, DOC has issued guidelines regarding change in shareholding pattern, name change of SEZ Developers and SEZ Unit. As per Para 5(ii) of said guidelines “Re-organisation including change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution of unit located in SEZs may be undertaken with the prior approval of Approval Geee Fopewk Page 10 of 27

Committee in respect of units subject to the condition that the unit shall not opt out or exit out of the Special Economic Zone and continues to operate as a going concern. All liabilities of the unit will remain unchanged on such reorganization”.

11.3. Further, as per Para 6 of said guidelines, such reorganization shall be subject to the following safeguards:-
- i) Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered entity.
- ii) Fulfillment of all eligibility criteria applicable, including security clearances etc., by the altered entity and its constituents;
- iii) Applicability of and compliance with all Revenue / Company Affairs / SEBI etc. Act/Rules which regulate issues like capital gains, equity change, transfer, taxability etc.

constituents;

iii) Applicability of and compliance with all Revenue / Company Affairs / SEBI etc. Act/Rules which regulate issues like capital gains, equity change, transfer, taxability etc.
iv) Full financial details relating to change in equity / merger, demerger, amalgamation or transfer of ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority.
v) The Assessing Officer shall have the right to assess the taxability of gain / loss arising out the transfer of equity or merger, demerger, amalgamation, transfer and ownerships etc. as may be applicable and eligibility for deduction under relevant sections of the Income Tax Act, 1961.
vi) The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable.
vil) The unit shall furnish details of PAN and jurisdictional assessing officer of the unit to CBDT.

relevant State Government laws, including those relating to lease of land, as applicable.

vil) The unit shall furnish details of PAN and jurisdictional assessing officer of the unit to CBDT.

11.4. Further, it was informed that vide Instruction No. 90 dated 03.08.2018 DOC has further clarified that the phrase ‘prior approval of Board of Approval (BoA) / Unit Approval Committee (UAC)’ in para 5(i) & (ii) of the said guidelines in respect of Developer / SEZ unit means that approval of BoA/UAC, as the case may be, taken before the SEZ entity / unit is recognized by the new name or such arrangement in all the records. It may not be interpreted that prior approval of BoA/UAC is to be taken before approaching the Registrar of Companies or the National Company Law Tribunal as is being done in some cases came to the notice of the DOC.

11.5. Shri Jay Kumar & Shri Amrik Singh, both authorized representative of the unit appeared before the Approval Committee and explained the proposal.

11.6. After due deliberations, the Approval Committee approved the proposal for change of entrepreneur in respect of LOA No. 10/06/2019-SEZ/2964 dated 08.03.2019 from M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. to M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd. pursuant to the order of Scheme of Amalgamation passed by the Hon'ble National Company 27 deport Page 11 of

o Developers & Projects Pvt. Ltd. to M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd. pursuant to the order of Scheme of Amalgamation passed by the Hon'ble National Company 27 deport Page 11 of

Law Tribunal (NCLT), Mumbai Bench vide Order dated 08.08.2019 & subsequent Order dated 14.11.2019, in terms of Instruction No. 89 dated 17.05.2018 & subsequent clarification issued by DOC vide Instruction No. 90 dated 03.08.2018, subject to compliance with safeguards prescribed in Instruction No. 89 dated 17.05.2018.

Ho va a ver caattettoitar fortes ar to agaia gwlete fees a aa Sse, ACK -21, Tea (FRAT) fer aiset / sisdteva fasts airitie ata a sare Sata HLA HT WERT |

12.1. It was brought to the notice of the Approval Committee M/s. HCL Technologies Ltd. has submitted a proposal for setting up of unit over an area of 15414 Sqft. i.e. (1432.01 Sqmt.) at Ground floor (844 Sqft.) & 1° floor (14750 Sqft.), Tower-11 in the IT/ITES SEZ of M/s. Gurgaon Infospace Limited at Village Dundahera, Sector-21, Gurugram (Haryana) to undertake service activities ie.

round floor (844 Sqft.) & 1° floor (14750 Sqft.), Tower-11 in the IT/ITES SEZ of M/s. Gurgaon Infospace Limited at Village Dundahera, Sector-21, Gurugram (Haryana) to undertake service activities ie. /T and ITES namely Computer Software Services, Including Information Enabled Services Such As Back-Office Operations, Call Centres, Content Development Or Animation, Data Processing, Engineering and Design, Graphic Information System Services, Human Resources Services, Insurance Claim Processing, Legal Data Bases, Medical Transcription, Payroll, Remote Maintenance, Revenue Accounting, Support Centres and Web-Site Services, Off-Shore Banking Services, Professional Services, distribution services (excluding retail services)and financial services’ with projected exports of Rs. 25427 lakhs and cumulative NFE of Rs.24911.42 lakhs over a period of five years. It was also informed that the applicant has proposed investment of Rs.468.71 lakhs towards imported capital goods & services; Rs.2716.17 lakhs towards indigenous capital goods & services and the cost of project shall be met from Reserves & Surplus of the company. It was further informed that applicant has submitted copy of letter for provisional offer of space dated 21.01.2020 issued to them by SEZ Developer for allotment of proposed area. Further, it was informed that in the provisional offer of space the developer has mentioned that the Occupancy Certificate for Tower-11 has been applied for and they are hopeful to obtain the same by midFebruary, 2020.

med that in the provisional offer of space the developer has mentioned that the Occupancy Certificate for Tower-11 has been applied for and they are hopeful to obtain the same by midFebruary, 2020.

12.2. |t was informed that following discrepancies had been observed in the application, which had been communicated to the applicant :-

(i) | Applicant has proposed investment on imported P&M/ capital goods of Rs. 468.71 lakhs & indigenous P&M / capital goods of Rs. 2716.17 lakhs in Para VI & VII of Form-F. Whereas, list of imported & indigenous capital goods of aforesaid amount have been submitted including the imported services of Rs.29.20 lakhs and indigenous services of Rs.1933.58 lakhs. Hence, applicant needs to rectify the Para VI & VII of Form-F by giving the proposed value of imported & indigenous capital goods only (excluding value of proposed services).
(ii) | Projected profitability statement required to be submitted. gs

Page 12 of27

(iii) Copy of PAN Card of Dr. Mohan Chellappa, Director required to be submitted.

e of proposed services).

(ii) | Projected profitability statement required to be submitted. gs

Page 12 of27

(iii) Copy of PAN Card of Dr. Mohan Chellappa, Director required to be submitted.

12.3. Shri D.K. Sharma, Associate Director and Shri Uttam Debnath, Asstt. Manager of M/s. HCL Technologies Ltd. appeared before the Approval Committee on behalf of the applicant and explained the proposal. Besides, Shri Jay Kumar & Shri Amrik Singh, both authorized representative of the SEZ Developer also appeared before the Approval Committee. The representative of the developer informed that they have applied for issue of Occupancy Certificate for Tower-11 and they are hopeful to obtain the same within next 7 to 8 days. The representative of the applicant unit informed that they will start operation only after receipt of Occupancy Certificate by SEZ Developer.

12.4. After due deliberations, the Approval Committee approved the proposal, subject to submission of required documents and further subject to the condition that the unit will commence operation only after receipt of Occupancy Certificate in respect of Tower-11 by the SEZ Developer. 13. He asaia soutere feraes frenracnat ar wer Ssreu, rex21, Teas (sham)A ara arsct / argdigva fats anita ata a water att a ‘Restaurant’ A eargen six Warera & FAT Ms. Jubilant Consumer Pvt. Ltd. #1 fetfeter ata & ardor & fore areqarfet Ta feeties 20.10.2016 al Lag Het HT WeATA| 13.1. It was brought to the notice of Approval Committee that the Developer, M/s. Gurgaon Infospace Ltd.

Pvt. Ltd. #1 fetfeter ata & ardor & fore areqarfet Ta feeties 20.10.2016 al Lag Het HT WeATA| 13.1. It was brought to the notice of Approval Committee that the Developer, M/s. Gurgaon Infospace Ltd. had submitted a proposal for cancellation of the permission letter No. 10/103/2007SEZ/Vol-IV/10108 dt. 20.10.2016 issued by this office for allotment of built space of 499 Saft. at Unit No.-02B, Block-4A (Amenity Block-ll) in the processing area of IT/ITES SEZ at Village Dundahera, Sector-21, Gurugram (Haryana) on lease basis to M/s. Jubilant Consumer Pvt. Ltd. to setup & operate a ‘Restaurant’. It was informed that the developer has enclosed consent letter dated 18.12.2019 of Mr. Vishal Mahajan, Authorised Signatory of M/s. Jubilant Consumer Pvt. Ltd. addressed to DC, NSEZ giving their consent for cancellation of said approval. It was also informed that the developer had also surrendered original permission letter dated 20.10.2016 issued to them & M/s. Jubilant Consumer Pvt. Ltd.

consent for cancellation of said approval. It was also informed that the developer had also surrendered original permission letter dated 20.10.2016 issued to them & M/s. Jubilant Consumer Pvt. Ltd.

13.2. Shri Jay Kumar & Shri Amrik Singh appeared before the Approval Committee as authorized representatives of M/s. Gurgaon Infospace Ltd. and requested to cancel the said permission letter. 13.3. After due deliberations, the Approval Committee decided to cancel the letter No. 10/103/2007-SEZ/Vol-IV/10108 dt. 20.10.2016 issued by this office for allotment of built up space of 499 Sqft. at Unit No.-02B, Block-4A (Amenity Block-ll) to M/s. Jubilant Consumer Pvt. Ltd. to setup & operate a ‘Restaurant’ in the processing area of the IT/ITES SEZ at Village Dundahera, Sector-21, Gurugram (Haryana). J) ————~ Caper

Page 13 of 27

efrenon zis Ht Pere forsft faghe safe sit a vider a staraitcor wsifer cr feetia> 07.02.2020 Br attest Ht aneheer Bows cor anrcieg|

Ho vedeuy alate visde fortes ar Ao aeata gomleta ferfees a ara SsreU, Tea (eae) Feet ager | srgdigve fasts anfte ata A eantte sears fore arated va Faeeht Gstera aeqait & aes A gafer Ud Vatg Woledet A Ulla HT TEA

14.1. It was brought to the notice of the Approval Committee that M/s. Accenture Solutions Pvt. Ltd. had submitted proposal for enhancement in the value of imported & indigenous capital goods and revision in projections of the unit located in the IT/ITES SEZ of M/s. Gurgaon Infospace Limited at Village Dundahera, Sector-21, Gurugram (Haryana), as given below:-

& indigenous capital goods and revision in projections of the unit located in the IT/ITES SEZ of M/s. Gurgaon Infospace Limited at Village Dundahera, Sector-21, Gurugram (Haryana), as given below:-

|||(Rs. in lakhs|
|---|---|---|
|oo<br>Particulars (for 5 years)|Existing Projections|Revised Projections|
|Projected FOB value of exports|696220.00|726493.00|
|Foreign Exchange Outgo|39727.00|31684.00|
|NFE Earnings|656493.00|694808.00|
|Imported Capital Goods|8631.00|9764.00|
|Indigenous Capital Goods|4977.00|6488.00|
|IndigenousinputServices|P00||87083.00|

14.2. Shri Atul Jain, Manager & Shri Uzair, Manager of M/s. Accenture Solutions Pvt. Ltd. appeared before the Approval Committee and explained the proposal.

14.3. After due deliberations, the Approval Committee approved the proposal.

Ho at iandiva sata wigde fetes ar ato Hele asala aa Rafer visteca wisde fees a ar feat, Aeex- 48, rear (gftarem) fea argh / argdigva fasts anita ata A enka garg cant deci SatesHet HT WEA

15.1. It was brought to the notice of the Approval Committee that M/s. R1 RCM Globai Private Limited has submitted proposal to setup & operate ‘Pantry’ over an area of 760 Sqft. at 8" floor, Building No.2 in the premises of its unit located in the IT/ITES SEZ of M/s. Candor Gurgaon One Relaty Projects Pvt. Ltd. at Village Tikri, Sector-48, Gurugram (Haryana). It was informed that SEZ Developer has given NOC dt. 24.01.2020 to the unit to operate ‘Pantry’ over an area of 760 Saft. at 8" floor, Building No.2.

t Village Tikri, Sector-48, Gurugram (Haryana). It was informed that SEZ Developer has given NOC dt. 24.01.2020 to the unit to operate ‘Pantry’ over an area of 760 Saft. at 8" floor, Building No.2.

15.3. Further, it was informed that in terms of Rule 11(5) proviso 1 of SEZ Rules “the Developer may, with the prior approval of the Approval Committee, grant on lease land or built up space, for creating facilities such as canteen, public telephone booths, first aid centres, creche and such other facilities as may be required for the exclusive use of the Unit”.

15.3. It was further informed that Deptt. of Commerce vide letter No. B-17/2/2018-SEZ-Part(1) dt.11.06.2019 has issued Instruction No. 95, wherein it has been stated that fhe permission for ome Segnae Page 14 of 27

setting up cafeteria, creche, gymnasium and similar facilities in the premises of unit for exclusive use of such units can be granted subject to following conditions:-

(i) The facilities as envisaged under the proviso to Rule 11(5) of the SEZ Rules could also be created by a unit for its exclusive use subject to obtaining a NOC from the Developer as well as necessary NOCs/ clearances/ approvals from the relevant statutory authorities.
(ii) The unit shall not be eligible for any exemptions, drawback, concessions, or any other benefit available under Section 7 or Section 26 of SEZ Act, for creating or operating such facilities.
(ii) The unit shall not be eligible for any exemptions, drawback, concessions, or any other benefit available under Section 7 or Section 26 of SEZ Act, for creating or operating such facilities.

15.4. Shri Uday Goel, AGM of M/s. R1 RCM Global Private Limited appeared before the Approval Committee and explained the proposal. He informed that no cooking activity is being undertaken in the unit's premises and only ready to eat food is served for consumption of the employees. He further informed that neither the unit nor its vendor will avail any duty benefits/exemptions for creation & operation of such facility.

15.5. After due deliberations, the Approval Committee approved the proposed ‘Pantry’ over an area of 760 Sqft. at 8" floor, Building No.2 in the unit’s premises for exclusive use by its employees, subject to statutory compliance and subject to the condition that neither the unit nor its vendor(s) shall be eligible for any exemptions, drawback, concessions or any other benefits available under SEZ Act / SEZ Rules, for creation & operation of such facilities. The unit shall obtain necessary NOCs/ clearances/ approvals such as Fire, Health etc. from the relevant statutory authorities, if applicable, as required under Instruction No. 95 dated 11.06.2019 mentioned above. It was further directed by the Approval Committee that Specified Officer will verify and ensure that statutory compliances are being met.

under Instruction No. 95 dated 11.06.2019 mentioned above. It was further directed by the Approval Committee that Specified Officer will verify and ensure that statutory compliances are being met.

Ho adaralean sigh wiogeia wigde fetes (garg-1) ar ate asata gewtere fee F aTA- FsrgT, AFCT21, qeara (gamer) fer srgcvangdigua farts airftar ata A Eaita garg HT SEZ feraaaeit 2006 ferqat 74A & aga SEZ B ferwra Va aoe Assets & Liabilities HY argh Gat garg Ao Feaalera sett Beara Wsde feeres (SHS-12) Ht SCATANT Hie Sq Wea

16.1. It was brought to the notice of the Approval Committee that a proposal had been received from M/s. Clairvolex IP Solutions Pvt. Ltd. (Unit-I), LOA No.10/05/2013-SEZ/1973 dated 25.02.2013, a unit in the IT/ITES SEZ of M/s Gurgaon Infospace Limited, Vill: Dundahera, sector-21, Gurugram, for exit from SEZ scheme by transferring their assets & liabilities including all obligations of the unit to M/s. Clairvolex IP Solutions Pvt. Ltd. (Unit-ll) having LOA No. 10/31/2015-SEZ/10686 dated 14.10.2015, situated in the same SEZ. It was informed that the said proposal was placed before the Committee constituted to examine cases under Rule 74A of SEZ Rules, 2006 for consideration. Gop ee Page 15 of 27

ofrerun zoe dt tere forsht fede ane ait eh eeer dt sropaiteor fier cr

==> picture [499 x 755] intentionally omitted <==

er Rule 74A of SEZ Rules, 2006 for consideration. Gop ee Page 15 of 27

ofrerun zoe dt tere forsht fede ane ait eh eeer dt sropaiteor fier cr

==> picture [499 x 755] intentionally omitted <==

----- Start of picture text ----- 16.2. Brief detail of the proposal are given below:- (i) Whether formal request for exit from SEZ | Yes Scheme has been made by the (ii) Name& Address of Transferor M/s. Clairvolex IP Solutions Pvt. Ltd. (Unit-l), 2nd Floor, Building No. 6, Tower-B, IT/ITES SEZ of M/s Gurgaon Infospace Ltd.,Vill: Dundahera- Sector- 21, Gurugram (Haryana) (iii) Details of LOA of Transferor:- Date of LOA: 25.02.2013 DCP: 29.07.2013 Date of LOA validity: 28.07.2023 (v)(iv) perYearwiseMain Authorizedperformance ofOperationsTransferoree -unitof ||eeeValuesKnowledgein Rs.ProcessLakhs Outsourcing during last five years peYear [oresgonFOB Value| | [Ougo_|Earing_|] Forex NFE 2019-20 1272.19 2.48 1369.65 (till Dec’ (aa a Pending Foreign Exchange of Rs.2888.04 Lakhs as on 31.03.2019. (vi) Whether the unit (transferor) has held a} Yes oP Vinidtaterctapwoaasendan | (vii) | Whether the unit (transferor) has held a} Yes valid lease of land for not less than a| (Lease deed of built up space is valid upto period of five years on date of transfer. 14/03/2023) (vill) | Whether the unit has been operational for} Yes a continuous period of minimum two years after the commencement of production as on the date of transfer. (ix) a.

r. 14/03/2023) (vill) | Whether the unit has been operational for} Yes a continuous period of minimum two years after the commencement of production as on the date of transfer. (ix) a. Whether NOC for mortgage of building! Not provided by the unit. has been granted to any Bank/Financial institution. b. If yes, whether No Dues Certificate has been received (x) Whether No Dues Certificate from} Not provided by the unit. (xi) Whether any Show Cause Notice has} No SCN was issued as unit opted to settle the been served to the unit under FT(D&R)| case related to sale of services in DTA in INR, Act, 1992. under Section 11 (4) of the FTDR Act as indicated in S.No. 12 below. (ai ftvee: Page 16 of 27 ----- End of picture text -----

ehenon zoe df Beret forsh gra anaes ail vider FH sopaitear fair chr Reoties 07.02.2020 wr atest a sensi dow ar wreiga | has been imposed 01.11.2018 had penalized the unit towards sale of services in DTA amounting to Rs.306.57 Lakhs during the year 2013-14 to 2017-18 against payment in INR and the amount of penalty of Rs.30,657/- had been deposited by the unit. Further, the proposal of the unit for monitoring of performance before consideration of exit was placed before the Approval Committee meeting held on 06.12.2019, wherein it was informed that in the APR for FY 2018-19 & 2019-20, DTA sale of Rs.12.48 lakhs & Rs. 5.24 lakhs have been reported by the NSEZ CA firm. The representatives stated that they will submit the details of such DTA sales to this office; the same is awaited.

DTA sale of Rs.12.48 lakhs & Rs. 5.24 lakhs have been reported by the NSEZ CA firm. The representatives stated that they will submit the details of such DTA sales to this office; the same is awaited. (xiii) | Whether any notice under P.P. Act, 1971} Not applicable being the unit located in Private ei) ree(xv) | Authorized operationseeof Transferee beeIT/TES services Senamely Knowledge Process (xvi) | Whether the transferee fulfils all eligibility | Yes criteria applicable to a unit; if yes, details of LOA of transferee:Date of LOA: 14.10.2015 DCP: 21.05.2016 Date of LOA Validity: 20.05.2021 (xvii) | Performance of the transferee Values in Rs. Lakhs PeYear lotesgentFOB Value||[ougo_|Earing] Forex NFE Pending Foreign Exchange of Rs.2245.22 Lakhs as on 31.03.2019. (xviii) |Whether the transferee has submitted an| Yes undertaking on Rs.100/non judicial | stamp paper for taking over assets & liabilities of transferor unit.

16.2. It was informed that the Rule 74A of the SEZ Rules,2006, inter-alia provides as under:-

‘The unit may opt out of Special Economic Zone by transferring its assets and liabilities to another person by way of transfer of ownership including sale of Special Economic Zone units inter alia subject to the following conditions:-

(i). |The unit has held a valid Letter of Approval as well as lease of land for not less than a period of five years on the date of transfer. a
ocx Page 17 of 27
efenon ase at Peres foroht ade snfear geil d weer A} sopaiteot wafer ht fotiew 07.02.2020an oust A wrNfsiadoe ar wreiga |

a period of five years on the date of transfer. a

ocx Page 17 of 27
efenon ase at Peres foroht ade snfear geil d weer A} sopaiteot wafer ht fotiew 07.02.2020an oust A wrNfsiadoe ar wreiga |
(ii). The unit has been operational for a minimum period of two years after the commencement of production as on the date of transfer.
(iii). | Such sale or transfer transactions shall be subject to the approval of the Approval Committee;
(iv). The transferee fulfills all eligibility criteria applicable to a unit; and (v). The applicable duties and liabilities, if any, as calculated under rule 74, as well as export obligations of the transferor Unit, if any, shall stand transferred to the transferee Unit which shall be under obligation to discharge the same on the same terms and conditions as the transferor Unit.”

16.3. It was further informed that in terms of Section 2 (v) of SEZ Act, 2005 the definition of ‘Persons’ is as under:

“Person” includes an individual, whether resident in India or outside India, a Hindu undivided family, co-operative society, a company, whether incorporated in India or outside India, a firm, proprietary concern, or an association of persons or body of individuals, whether incorporated or not, local authority and any agency, office or branch owned or controlled by such individual, Hindu undivided family, co-operative, association, body, authority or company;

whether incorporated or not, local authority and any agency, office or branch owned or controlled by such individual, Hindu undivided family, co-operative, association, body, authority or company;

16.4. It was also informed that the unit had mentioned that the word person includes a company and its office or branch owned by or controlled by such a company separately, therefore these have been separately recognized as a person under the above definition. The unit had further mentioned that from the applicability of SEZ Act standpoint, two units of the same company are treated as different person being two different offices/ branches and having two different LOAs with independent obligation under SEZ law. Referring to various case studies based on the interpretation of definition of “persons”, the unit has requested to accord approval to the instant proposal.

16.5. The said Committee was informed about following observations regarding the proposal:-

i) Consent of the SEZ developer for the proposed transfer under Rule 74A is not available.
ii) The proposed transferor (Unit-l) was granted LOA on the condition that it shall not claim Income Tax benefits for the project, while Income Tax benefits are available to transferee (unit-Il). The status of both LOAs is different w.r.t. availment of Income Tax benefits.
iii) The premise occupied by Unit-l is proposed to be surrendered to the Developer. iv) Company is holder of two separate LOAs for unit-l and unit-ll respectively. The addresses of these two units were not declared separately in Importer Exporter Code No. 0513021191.

16.6. It was informed that the Committee observed that in terms of Rule 74A, a unit may opt out of SEZ by transferring its assets and liabilities to another person. However, in this case, proposal is for transfer of assets & liabilities of one unit to another unit of same company. It was further informed to the Approval Committee that the said Committee has decided not to recommend the above proposal Caper ® Page 18 of 27

Section 2(v) of SEZ Act, 2005 mentioned in Para 16.3 above. It was further decided that the matter” along with full facts, may be placed before the Approval Committee further consideration.

of 27

Section 2(v) of SEZ Act, 2005 mentioned in Para 16.3 above. It was further decided that the matter” along with full facts, may be placed before the Approval Committee further consideration.

16.7. Shri Mohan S.D., Director and Shri Anuj Kumar, AR, of M/s. Clairvolex IP Solutions Pvt. Ltd. appeared before the Approval Committee and explained the proposal. The representative of the unit informed to the Approval Committee that due to widespread economic slowdown internationally, the company is not able to renew the contracts with overseas customers and also not able to attract any new business customers to the unit. However, the unit continues to incur the significant overheads expenses like rental cost, administrative cost etc. to Operate under the SEZ. They further informed that the Unit-l has total 168 seats which are completely idle and unit is completely bare shell. The Unit-Il has total of 256 seats, out of which only 137 seats are occupied at this stage.

informed that the Unit-l has total 168 seats which are completely idle and unit is completely bare shell. The Unit-Il has total of 256 seats, out of which only 137 seats are occupied at this stage.

16.7. The Approval Committee observed that M/s. Clairvolex IP Solutions Pvt. Ltd. (Unit-l) having pending foreign exchange realization of Rs.2888.04 Lakhs as on 31.03.2019 and M/s. Clairvolex |P Solutions Pvt. Ltd. (Unit-Il) having pending foreign exchange realization of Rs.2245.22 lakhs as on 31.03.2019. On being asked by the Approval Committee, the representative of the unit informed that the said forex realizations are pending since April, 2018. The Approval Committee observed that the these realizations are pending for more than 09 months and unit is required to obtain permission from RBI for extension of time for realization. The representative of the unit informed that they have applied to RBI for extension of time for aforesaid pending realizations. Further, they informed that out of aforesaid amount the company has received 05 Crores during last 2 months.

16.8. The Approval Committee observed that in terms of Rule 74A, a unit may opt out of SEZ by transferring its assets and liabilities to another person. However, in this case proposal is for transfer of assets & liabilities of one unit to another unit of same company, which does not meet criteria of “another person”, in terms of definition of ‘Person’ given in Section 2(v) of SEZ Act, 2005 mentioned in Para 16.3 above.

f one unit to another unit of same company, which does not meet criteria of “another person”, in terms of definition of ‘Person’ given in Section 2(v) of SEZ Act, 2005 mentioned in Para 16.3 above.

16.9. The Approval Committee, after due deliberations, did not approve the proposal of M/s. Clairvolex IP Solutions Pvt. Ltd. (Unit-I) for exit from SEZ scheme under Rule 74A of SEZ Rules, 2006 by transferring their assets & liabilities to M/s. Clairvolex IP Solutions Pvt. Ltd, (Unit-Il) as proposal is for transfer of assets & liabilities of one unit to another unit of same company, which does not meet criteria of “another person”. Approval Committee took into consideration also facts as given in Para 16.5 & Para 16.7 above. Further, the Approval Committee decided to grant one month time i.e. upto 31.03.2020 to the unit to either submit permission from RBI for extension in time for pending forex realization OR certificate for realization all pending foreign exchange realizations, failing which steps to issue Show Cause Notice under the provisions of Foreign Trade (Development & Regulation) Act, 1992 shall be initiated. ae = —_— Page 19 of27 of2727

Page 19 of27 of2727

ons, failing which steps to issue Show Cause Notice under the provisions of Foreign Trade (Development & Regulation) Act, 1992 shall be initiated. ae = —_— Page 19 of27 of2727

Page 19 of27 of2727

He fewer ta eeatetsitstwo feo (gHrs-2) ar Ao dieaww usar et saan fefAes F aigdvagdigva faery sift ata, Aeext 24 wd 25A qeara, (gRamm)A eva gars Hr fate aiite ata & fererdt & vee fers 54 & aieeta veeter AY ferret ar wear | 17.1. It was brought to the notice of the Approval Committee that M/s. Skilrock Technologies Pvt. Ltd.(Unit-Il), a unit in IT/ITES SEZ of M/s DLF Cyber City Developers Ltd, at sector 24 & 25 A, Gurugram (Haryana) had applied for exit from SEZ scheme and the same has been processed on file. It was informed that it was informed that performance/NFE achievement status of unit as per APRs & verified by NSEZ CA firm, are as under:e Performance/ NFE status for the period - 2015-16 up to 2019-20 (till 25.01.2020 P2ore16_ | (Rs.ostin lakhs) | tanga —«f (in US $ ) Pie ee seSCSaS = 17.2. It was informed that the unit has submitted CA certificate regarding self-written off pending foreign exchange realization of 9216 USD and 2200 USD pertaining to FY 2017-18 and 2018-19, respectively. It was further informed that the unit has informed that they are under progress to obtain the certificates from AD Bank related to above mentioned bad debts cases and will submit the same to this office, shortly.

informed that the unit has informed that they are under progress to obtain the certificates from AD Bank related to above mentioned bad debts cases and will submit the same to this office, shortly.

17.3. Further, it was informed that an amount of USD 16873.35 pertaining to FY 2019-20 (up to 25.01.2020) also shown as pending for realization. The unit has informed that these are pertaining to the exports made in the month of October and November 2019.

17.4. Shri Sunil Saxena, DGM-Finance of M/s. Skilrock Technologies Pvt. Ltd. appeared before the Approval Committee and informed that they have applied to AD Bank for write-off certificate. He further informed that they are regularly following to their customers for payment of pending forex realization of USD 16873.35 pertaining to the exports made in the month of October and November 2019.

17.3. After due deliberations, the Approval Committee monitored the performance of unit in terms of Rule 54 and took note of the positive NFE earned by the unit upto its date of working under SEZ scheme i.e. upto 25.01.2020. The Approval Committee decided that the final exit shall be allowed only after realization of pending foreign exchange USD 16873.35 pertaining to FY 2019-20 and dyvk Page 20 of 27

submission of certificate from AD Bank regarding self-written off pending foreign exchange

realization of 9216 USD and 2200 USD pertaining to FY 2017-18 and 2018-19.

9-20 and dyvk Page 20 of 27

submission of certificate from AD Bank regarding self-written off pending foreign exchange

realization of 9216 USD and 2200 USD pertaining to FY 2017-18 and 2018-19.

ao sft warolf Hactca wigae faites ar Ao divawwp ugar fad Sara fees H Srex 24 Wa 25A, dawn ta-3, pears (gftarem) fewa arse / arsdiseer favre ante aa a eenita sag & ata at ASIAN Us Grsteetet H Aelerer HT TEATS]

18.1. It was brought to the notice of Approval Committee that M/s. GCD Energy Consultant Pvt. Ltd. had applied for expansion of area of the unit located in the IT/ITES SEZ of M/s. DLF Cyber City Developers Ltd. located at Sector-24 & 25A, DLF Phase-Illl, Gurugram (Haryana). It was informed to the Committee that presently unit has occupied an area of 5204 Sqft. at 16" floor, Tower-B, Building No.14 of SEZ. It was informed that the unit has requested for addition of 2935 Sqft. on 4" floor, Tower-B, Building No.14 of SEZ. It was further informed that the unit has submitted copy of letter for provisional offer of space dated 22.01.2020 issued by the SEZ Co-developer for allotment of proposed additional space.

18.2. It was also informed that the unit had submitted revised Project Report, wherein unit has given downward projections for 5 years, as given below:-

==> picture [489 x 138] intentionally omitted <==

----- Start of picture text -----

|||||
|---|---|---|---|
|Rs.|in|lakhs|
|Particulars|(for|five|years)|
|OutgoSSTSSSCS~iOYSCSC*‘“‘*‘éCOOS|
|‘Foreign Exchange|
|Generation|
|—|[_—]|Employment|—|

----- End of picture text -----

---|---|---|---| |Rs.|in|lakhs| |Particulars|(for|five|years)| |OutgoSSTSSSCS~iOYSCSC*‘“‘*‘éCOOS| |‘Foreign Exchange| |Generation| |—|[_—]|Employment|—|


**----- End of picture text -----**<br>


18.3. It was informed that the existing approved value of exports & Indigenous capital goods wrongly mentioned in the projections sheet submitted by the unit. 

18.4. Ms. Tanya Bhatnagar, Director & Shri Vikas Mandolia, CFO of M/s. GCD Energy Consultants Pvt. Ltd. appeared before the Approval Committee and explained the proposal. 

18.5. After due deliberations, the Approval Committee approved the proposal subject to submission of required documents. 

19. Heo angdttsht scot wisde fortes faarenat ar arr aera, awa, (sharon)a fea ager / arédieua fasts anita ata & waear aa feria craxt-dt & Occupancy Certificate / Drawings # aaeldAT WEaTd| 

- 19.1. It was brought to the notice of the Approval Committee that the proposal of M/s. ITPG Developers Pvt. Ltd., Developer for amendment/change in completion drawing of ground floor Jyok Page 21 of 27 

(location change/shifting of fire control room) and subsequent change /amendment in occupation certificate dt. 20.09.2018 in respect of (Tower-1B) building situated in the Electronic Hardware, ITITES SEZ at vill. Behrampur, Gurugram (Haryana) had been forwarded to Sr. Town Planner, DTCP Haryana, Chandigarh for their comments / recommendation.

building situated in the Electronic Hardware, ITITES SEZ at vill. Behrampur, Gurugram (Haryana) had been forwarded to Sr. Town Planner, DTCP Haryana, Chandigarh for their comments / recommendation. 

19.2. It was informed that, District Town Planner(HQ), O/o. DTCP Haryana, Chandigarh vide Memo No. SEZ-66-I/JD(RD)/2020/2737 dated 29.01.2020 has forwarded amended completion drawings of ground floor (location change/shifting of fire control room). DTP(HQ) has informed that the violations have been compounded on the basis of field report forwarded by DTP/STP, Gurugram in accordance with the department’s composition policy. The details of composition are as follows:- 

**==> picture [474 x 89] intentionally omitted <==**

**----- Start of picture text -----**<br>
No. consumption<br>(i). | Internal changes due to change<br>in location of fire control room. 381.5838 Saft. | Saft.<br>Remarks: Adjusted against<br>amount of Rs.4196/-<br>ca.<br>**----- End of picture text -----**<br>


19.3. Shri Amit Goyal, Asstt. Manager-Finance, Shri Pankaj Tyagi, Manager & Ms. Kanika Talwar, Manager of M/s. ITPG Developers Pvt. Ltd. appeared before the Approval Committee and explained the proposal. Shri Jai Karan, Asstt. Town Planner, O/o. DTP, Gurugram informed to the Approval Committee that the change in the building made by the developer was compoundable which have been compounded and the payment has been adjusted against the amount already deposited by the developer.

Committee that the change in the building made by the developer was compoundable which have been compounded and the payment has been adjusted against the amount already deposited by the developer. 

19.4. After due deliberations, the Approval Committee approved the amendment/change in completion drawing of ground floor (location change/shifting of fire control room) and subsequent change /amendment in Occupation Certificate dt. 20.09.201 in respect of (Tower-1B) building situated in the Electronic Hardware, IT/ITES SEZ of M/s. ITPG Developers Pvt. Ltd. at Vill. Behrampur, Gurugram (Haryana). 20. do wouter Weqde vavadt ar ato soem fetes Fr arr Pera, Arex-30, Avara, (Fare) fer arset / arsdtsva faery arf ata a garg aT aa “Believe Innovation Labs LLP” aut aia 4 “Unthinkable Solutions LLP” 4 aqetla & sfefAlaetHT TEATA| 

20.1. It was informed that the proposal of M/s. Applane Solutions LLP (formerly known as Applane Solutions Pvt. Ltd.) for change of name of unit from “M/s. Applane Solutions LLP” to “M/s. Believe Innovation Labs LLP” w.e.f. 01.08.2019 and further changed to “M/s. Unthinkable Solutions LLP” w.e.f. 19.10.2019 was placed before the Approval Committee in its meeting held on 02.01.2020 wherein the Approval Committee observed that the unit had been recently issued Letter of Approval on 07.03.2019 and thereafter they are frequently changing its name & constitution. Shri Harsh TaperPage 22 of 27

pproval Committee observed that the unit had been recently issued Letter of Approval on 07.03.2019 and thereafter they are frequently changing its name & constitution. Shri Harsh TaperPage 22 of 27 

Sinha, Legal Associate was appeared before the Approval Committee on behalf of the unit. After due deliberations, the Approval Committee deferred the proposal as the representative of the unit was not able to explain the reasons for frequently changes in the name starting from ‘Applane Solutions Pvt. Ltd.’ to ‘Applane Solutions LLP’, then ‘Applane Solutions LLP’ to ‘Believe Innovation Labs LLP’ and then ‘Believe Innovation Labs LLP’ to ‘Unthinkable Solutions LLP’. The Approval Committee further directed to submit the reasons in writing alongwith complete supporting documents. It was informed that the decisions / directions of the Approval Committee had been conveyed to the unit vide this office letter dated 28.01.2020. 

20.2. It was informed that this office letter dated 28.01.2020, the unit vide its email dated 04.02.2020 had submitted required documents along with written clarification for name change and reasons for delay in intimation, as given below:-

er dated 28.01.2020, the unit vide its email dated 04.02.2020 had submitted required documents along with written clarification for name change and reasons for delay in intimation, as given below:- 

- (i) | The name change from Applane Solutions Private Limited to Applane Solutions LLP was duly informed to the Approval Committee and the Approval Committee vide LOA No. 10/01/2019-SEZ/5622 dated 15th May, 2019 had approved the change of the name. That thereafter their management decided to promote the Business internationally, however was not satisfied with the Brand name and upon consultation, two brands were being finalized i.e. Believe and Unthinkable. 

- (ii) The idea of their Management was to promote the LLP under the Umbrella/ Parent Brand “Believe” being the face brand for all the services. The other brand i.e. “Unthinkable” was the subsidiary brand to be used along with Believe for specific technology services offered. 

- (iii) |That accordingly they applied for registration of the Trademark Believe and Unthinkable on 18.04.2019. 

- (iv) That they with the intention of making Believe as the Parent/ umbrella brand accordingly changed the name from Applane Solutions LLP to Believe Innovation Labs LLP on 1st August, 2019. That thereafter efforts were made to comply the name change in all the supporting documents. They could have informed the SEZ, only after obtaining/ receiving the necessary majority supporting documents. However, the same took some time.

ply the name change in all the supporting documents. They could have informed the SEZ, only after obtaining/ receiving the necessary majority supporting documents. However, the same took some time. 

- (v) That upon enquiry from the IPR Attorney, they were informed that the trademark Unthinkable has already been accepted and published in the Trademark journal and is likely to be registered. The Trademark “Believe” has been objected by the Trademark Registry under Section 11 of the Trademark Act, 1999 because of a prior Registered Trademark for the same name i.e. “Believe”. The Applicant was categorically informed that registering the Brand Name Believe would be very difficult and in all likelihood would be even opposed. perk Page 23 of 27 

   - (vi) That their management taking into consideration the IPR right(s) decided to make Unthinkable as the parent/ Umbrella brand and thus changed the name from Believe Innovation Labs LLP to Unthinkable Solutions LLP). Further, this decision was also taken to overcome the concerns raised by clients using services related to Unthinkable technology domain.

Believe Innovation Labs LLP to Unthinkable Solutions LLP). Further, this decision was also taken to overcome the concerns raised by clients using services related to Unthinkable technology domain. 

   - (vii) That there has been no change in the structure of the organization and the management and the intentions of the Applicant was always bonafide. They have changed the name from Applane Solutions LLP to Believe Innovation Labs LLP on 1st August, 2019 and was supposed to inform the committee with requisite supporting document(s), however, in getting the document took some time and before they could have obtained the majority supporting documents to apply and inform the name change, the management decided to change the Umbrella brand from Believe to unthinkable and changed the name from Believe to Unthinkable. 

   - (viii) That the Applicant thus immediately upon receiving the majority supporting documents applied for the name change. The delay of issue of non-compliance of the name change information from Applane Solutions LLP to Believe Innovations Labs LLP from 1* August till 15" October, 2019 was not intention for the reasons as stated above. 

   - (ix) That after finalizing upon the Umbrella brand i.e. Unthinkable, they have immediately applied for name change and which is pending before this Committee. 

- 20.3. It was further informed that following documents/ clarifications required to be submitted:- 

   - (i) Original Undertaking to takeover aseets & liabilities of the SEZ unit. Unit has submitted copy of undertaking through email.

ollowing documents/ clarifications required to be submitted:- 

   - (i) Original Undertaking to takeover aseets & liabilities of the SEZ unit. Unit has submitted copy of undertaking through email. 

   - (ii) Copy of first commercial invoice showing the name of approved authorised services for which the unit had raised invoice 

   - (iii) Submit Online DCP intimation. 

20.4. Ms. Yasna Pahwa, Manager of M/s. Daffodil Software Pvt. Ltd. appeared before the Approval Committee on behalf of the unit and explained the proposal. 

20.5. The Approval Committee was informed about a complaint of Shri Subhash Chander Agarwal against the promoters of M/s. Daffodil Software Pvt. Ltd. from DOC for comments of this office. Further, the Approval Committee observed that the promoters of M/s. Applane Solutions LLP & M/s. Daffodil Software Pvt. Ltd. are the same. On being asked by the Approval Committee about complaints being received by this office from Shri Subhash Chander Agarwal, the representative of the unit informed that Mr. Manoj Kumar Mittal, Son-in-law of Shri Subhash Chander Agarwal was an employee of the company, who was found indulged in misusing his cheque signing authority of the Layer Page 24 of27 

Bizenon roe a Feeret fora aga anfefas ssi ds Weer F sropaitcor afarfer ct forias 07.02.2020 wr aest H amelfsrt dow wr wrelga | 

company by fraudulently withdrawing money from the company account for his own personal gain, resulting in the company terminating him and a criminal complaint had been filed against him.

relga | 

company by fraudulently withdrawing money from the company account for his own personal gain, resulting in the company terminating him and a criminal complaint had been filed against him. 

20.6. After due deliberations, the Approval Committee deferred the proposal. The Approval Committee directed the representative of the unit to come out with complete details alongwith documentary evidence in respect of FIR / Court Case filed by the company against the complaint and its latest update. 21. -& aifsercte teattarrolt aterere sisar w1. fer. ar Ato HSN sata aa Raferdt vista vigde ferfees & at feat Aeer-48, wear, (sitaren)feuc anset / arsdigva fasts anfle ata A eenita sais sant Uge S Parferd HERAT Hl at Lael HT TEA | 21.1. It was brought to the notice of the Approval Committee that M/s. Cognizant Technology Solutions India Private Limited has submitted proposal for regularization/continuation of existing Cafeteria run by them in the premises of its unit located in the IT/ITES SEZ of M/s Candor Gurgaon One Realty Projects Pvt. Ltd. at Village-Tikri, Sector-48, Gurugram (Haryana). It was informed that details of existing Cafeteria submitted by the unit are as under:- 

Name of facility Proposed area & location i) 2400 Saft. at Ground floor Building No.1 ii) 2640 Saft. at Ground floor Building No.3 

**==> picture [45 x 13] intentionally omitted <==**

**----- Start of picture text -----**<br>
Cafeteria<br>**----- End of picture text -----**<br>

.1 ii) 2640 Saft. at Ground floor Building No.3 

**==> picture [45 x 13] intentionally omitted <==**

**----- Start of picture text -----**<br>
Cafeteria<br>**----- End of picture text -----**<br>


21.2. It was informed that unit has submitted copy of NOC dated 12.09.2019 issued by the SEZ Developer for operating Cafeteria on the proposed area & location of the unit. 

21.3. It was informed that in terms of Rule 11(5) proviso 1 of SEZ Rules “the Developer may, with the prior approval of the Approval Committee, grant on lease land or built up space, for creating facilities such as canteen, public telephone booths, first aid centres, creche and such other facilities as may be required for the exclusive use of the Unit”. 

21.4. Further, lt was informed that Deptt. of Commerce vide letter dt. No. B-17/2/2018-SEZ-Part(1) dt.11.06.2019 has issued Instruction No. 95, wherein it has been stated that the permission for setting up cafeteria, creche, gymnasium and similar facilities in the premises of unit for exclusive use of such units can be granted subject to following conditions:- 

- (i) The facilities as envisaged under the proviso to Rule 11(5) of the SEZ Rules could also be created by a unit for its exclusive use subject to obtaining a NOC from the Developer as well as necessary NOCs/ clearances/ approvals from the relevant statutory authorities. 

- (ii) | The unit shall not be eligible for any exemptions, drawback, concessions, or any other benefit available under Section 7 or Section 26 of SEZ Act, for creating or operating such facilities. iapek 4 Page 25 of27

l not be eligible for any exemptions, drawback, concessions, or any other benefit available under Section 7 or Section 26 of SEZ Act, for creating or operating such facilities. iapek 4 Page 25 of27 

eke zee J Pera forsh aoe snfele ail dh eder I sropaieat faites cht fearias 07.02.2020 wD) aust Ht sneNfSsret dow ar wreiga |

## 21.5. 

No one from the unit appeared before the Approval Committee. 

21.6. After due deliberations, the Approval Committee decided to approve the regularization of existing Cafeteria in unit's premises for exclusive use by its employees, subject to statutory compliance and subject to the condition that neither the unit nor its vendor(s) shall be eligible for any exemptions, drawback, concessions or any other benefits available under SEZ Act / SEZ Rules, for operation of such facilities. The unit shall obtain necessary NOCs/ clearances/ approvals such as Fire, Health etc. from the relevant statutory authorities, if applicable, as required under Instruction No. 95 dated 11.06.2019 mentioned above. It was further directed by the Approval Committee that Specified Officer will verify and ensure that statutory compliances are being met. The Approval Committee also directed to Specified Officer to verify whether the unit has availed any duty benefit on creation & operation of such existing Cafeteria or not and in case availed then to effect recovery of the same. 

22. ao vwadive eaalaisiter fre ar to asaia seolere fees & ager .AeCT-21, TeaA, (efraron)feua aréet / arsdisua fasts anita ata A weaiaa sare & fore 67 fewtec Sarat Ft aet vs 02 afatReat Aarait a stepHleet HT WEATA 

**==> picture [488 x 207] intentionally omitted <==**

1, TeaA, (efraron)feua aréet / arsdisua fasts anita ata A weaiaa sare & fore 67 fewtec Sarat Ft aet vs 02 afatReat Aarait a stepHleet HT WEATA 

**==> picture [488 x 207] intentionally omitted <==**

**----- Start of picture text -----**<br>
22.1. It was brought to the notice of the Approval Committee that M/s. HCL Technologies Ltd. had<br>submitted a proposal for approval of uniform list of 67 Nos. default services and approval of<br>following 02 Nos. additional services, in respect of its proposed unit in the IT/ITES SEZ of M/s.<br>Gurgaon Infospace Ltd. at Village-Dundahera, Sector-21, Gurugram (Haryana):-<br>S. Proposed Service Justification for requirement of proposed service given by<br>No. the unit<br>(i) Business Auxiliary Services |HCL requires business auxiliary services since it hires<br>vendors for procurement of input services which are used for<br>provision of output service. Further, vendors are also hired<br>for promotion and marketing of service provided by HCL.<br>(il) Event management service. | They organize promotional events related to Authorised<br>Operations.<br>**----- End of picture text -----**<br>


22.2. It was informed that the unit has also submitted brief justification for requirement of each services listed in uniform list of 67 nos. default services. 

22.3. Shri D.K. Sharma, Associate Director and Shri Uttam Debnath, Asstt. Manager of M/s. HCL Technologies Ltd. appeared before the Approval Committee and explained the requirement of proposed services.

Shri D.K. Sharma, Associate Director and Shri Uttam Debnath, Asstt. Manager of M/s. HCL Technologies Ltd. appeared before the Approval Committee and explained the requirement of proposed services. 

22.4. After due deliberations, keeping in view the justification given by the unit, the Approval Committee approved the uniform list of 67 nos. default services for exclusive use by the unit for their authorized operations within the SEZ. The Approval Committee also approved the following additional services in respect of said unit:2 4 Page 26 of27 Steen or os 

afrerron isa dt erat fers agra snfees ait d weer a sropsicor afarter ht fatten 07.02.2020 w) atest a areifsra dow wr wrelga | 

- (i) | Business Auxiliary Services— Exclusively for works related to authorized operations carried out within the SEZ. 

- (ii) Event management service — Exclusively for the event related to the authorized operations to be organized within the SEZ only. 

Meeting ended with a vote of thanks to the Chair. 

(THe VHe ere) ard fears area 

**==> picture [96 x 109] intentionally omitted <==**

**----- Start of picture text -----**<br>
it a<br>(Sto Tete ato FREE)<br>feenre sare<br>**----- End of picture text -----**<br>


Page 27 of 27

Verbatim extracted text (OCR/PDF). Older scans and tables may show extraction artifacts — verify against the original for anything you act on.

Analysis

No analysis generated for this document yet (analysis runs over brief docs + on-demand). Run build_analysis.py --ids 4894 --apply.