Tax exemption approval under section 10(23G) granted to an agro industrial park, subject to compliance and audit conditions. Approval was granted to M/s Wise Industrial Park Limited for development, maintenance and operation of an Agro and Food Processing Industrial Park, subject to compliance with the Income-tax Act approval scheme and the annexure terms of the Central Board of Direct Taxes notification, and subject to withdrawal if the enterprise ceases infrastructure activity, fails to maintain audited books of account, or fails to furnish the required audit report under the Income-tax Rules.