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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 as long-term finance corporation permits tax recognition for industrial finance activities, subject to statutory compliance requirements.</h1> Approval of M/s Kerala Power Finance Corporation Limited as a corporation engaged in providing long-term finance for industrial development for the purposes of section 36(1)(viii) is recorded for the relevant assessment year, subject to the condition that the company conform to and comply with the provisions of section 36(1)(viii).

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