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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>Tax exemption approval under section 10(23G) subject to compliance and audit requirements for listed power projects.</h1> Central Government approval permits specified undertakings to claim the tax exemption under section 10(23G) for assessment years 1999-2000 to 2001-2002, conditional on compliance with statutory provisions and applicable rules; approval may be withdrawn if an undertaking ceases to provide the infrastructure facility, fails to maintain and audit books of account, or fails to furnish the required audit report.

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