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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>Industrial Park tax benefits conditioned on compliance, minimum units, prescribed infrastructure, approvals, and restrictions on transfers.</h1> The Central Government notifies M/s Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an Industrial Park for the purposes of section 80-IA(4)(iii), subject to annexed terms: specified location, area, industrial/commercial allocation, minimum units, investment and commencement date; minimum infrastructure-spend thresholds; cap on single-unit occupancy; separate clearance for foreign investment; tax benefits contingent on minimum units and continued operation by the notifying undertaking; fresh approval required if commencement is delayed; invalidation for misinformation or duplicative approvals; prescribed transfer notification and adherence obligations, with Central Government power to withdraw approval for non-compliance.

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