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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax exemptions for foreign companies storing crude oil incentivize participation in strategic reserves under notified agreements and conditions.</h1> Income of a foreign company from storage of crude oil in an Indian strategic reserve facility and sale of that crude to a person resident in India is excluded from total income where the storage and sale are pursuant to an agreement entered into or approved by the Central Government and the company and agreement are notified by the Central Government in the national interest, with retrospective effect from the relevant previous year commencing April first.

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