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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>Approval conditions for tax exemptions: companies must apply, meet staged investment and reporting obligations, and face withdrawal for noncompliance.</h1> Board approval for specified income-tax exemptions requires an application in Form No. 59 before the eligible issue of capital, supported by incorporation evidence and audited accounts. The Board must issue a written order and give a hearing before refusing approval. Approved public companies must invest raised capital into the prescribed infrastructure facility according to staged timelines and must supply annual certificates from an accountant detailing yearly investments; failure to meet investment schedules or to file the accountant's certificate empowers the Board to withdraw approval.

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