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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>Infrastructure project approval under section 10(23G) grants tax-exempt status subject to compliance and audit requirements.</h1> Central Government approval was granted to the 400 KV Kolaghat Durgapur transmission line project for tax exemption under section 10(23G), read with rule 2E, for the specified assessment years. Approval is conditional on compliance with section 10(23G) and rule 2E, including maintenance of books and obtaining and furnishing the audit report required by sub rule (7) of rule 2E. The approval may be withdrawn if the enterprise ceases the infrastructure activity or fails to meet the accounting and audit obligations.

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