Industrial park approval reinstated subject to pending writ appeal, conditional on compliance with prescribed infrastructure and unit requirements. The Central Government notifies M/s Abhilash Software Development Centre, Bengaluru, as an industrial park for purposes of the Income-tax Act provision granting tax benefits, subject to the outcome of a pending writ appeal and to annexed terms and conditions. The annexure prescribes location, area, permitted activities, allocable industrial and commercial shares, minimum units, investment and infrastructure expenditure thresholds, conditions for entitlement to tax benefits, transfer notification requirements, and grounds for invalidation or withdrawal of approval due to noncompliance or nondisclosure.