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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>Affordable housing and semiconductor unit notifications require prescribed forms, eligibility conditions, and compliance before approval or withdrawal.</h1> Procedure is prescribed for notification of an affordable housing project and a semiconductor wafer fabrication manufacturing unit as specified business. The applicant must apply in the prescribed form, cure deficiencies within the stipulated period, and may be subject to inquiry, approval, rejection, invalidation or withdrawal after hearing and recorded reasons. Separate books of account, capital expenditure details and timely return filing are required to claim the deduction. Eligibility conditions are laid down for affordable housing projects and semiconductor units, together with definitions of key expressions.

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