Tax exemption approval under section 10(23G) granted to Harihar combined cycle power project, subject to compliance and audit conditions. Approval under section 10(23G) read with rule 2E was granted for assessment years 1999-2000 through 2001-2002 to the 104MW Combined Cycle Power Project at Harihar by M/s Atria Power Corporation Limited. The approval is subject to compliance with section 10(23G) and rule 2E and is withdrawable if the undertaking ceases to be an infrastructure facility, fails to maintain books and obtain the audit required by sub-rule (7) of rule 2F, or fails to furnish the audit report required by sub-rule (7) of rule 2E.