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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>Infrastructure facility eligibility defined by ownership, government agreement, and commencement of operations for tax notification.</h1> Three cumulative conditions determine eligibility for notification as an infrastructure facility: ownership by an Indian company, consortium, or a body established under Central or State law; existence of an agreement with Central/State government, local authority or statutory body to develop, operate and maintain, or both, a new infrastructure facility similar to those in the Explanation to clause (i) of sub section (4) of section 80 IA; and commencement of operation and maintenance on or after the specified commencement date.

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