Tax exemption approval under section 10(23G) granted subject to compliance, audit and reporting conditions for specified enterprises. Approval is granted to specified enterprises for the purpose of section 10(23G), read with rule 2E, for assessment years 1999-2000 to 2001-2002, subject to conformity with those provisions, maintenance and audit of books as required, furnishing of the audit report, and potential withdrawal of approval where the enterprise ceases to carry on an infrastructure facility or fails the audit or reporting requirements.
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.
Tax exemption approval under section 10(23G) granted subject to compliance, audit and reporting conditions for specified enterprises.
Approval is granted to specified enterprises for the purpose of section 10(23G), read with rule 2E, for assessment years 1999-2000 to 2001-2002, subject to conformity with those provisions, maintenance and audit of books as required, furnishing of the audit report, and potential withdrawal of approval where the enterprise ceases to carry on an infrastructure facility or fails the audit or reporting requirements.
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