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        Income Tax

        Approval of M/s GMR Tambaram Tindivanam Expressways Pvt. Ltd - 017/2005 - Income Tax Act, 1961

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        Tax exemption under section 10(23G) renewed for BOT highway project, conditional on compliance, audit and operation obligations. Approval is renewed to M/s GMR Tambaram Tindivanam Expressways Pvt. Ltd under section 10(23G) read with rule 2E for the specified BOT highway project from AY 2005-06 to AY 2020-2021, subject to developing, operating and maintaining the facility per the concession agreement and the conditions that the enterprise maintain books, obtain an audit and furnish the audit report; failure to carry on the eligible business or to comply with audit and maintenance requirements will result in withdrawal of approval.
                      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 under section 10(23G) renewed for BOT highway project, conditional on compliance, audit and operation obligations.

                            Approval is renewed to M/s GMR Tambaram Tindivanam Expressways Pvt. Ltd under section 10(23G) read with rule 2E for the specified BOT highway project from AY 2005-06 to AY 2020-2021, subject to developing, operating and maintaining the facility per the concession agreement and the conditions that the enterprise maintain books, obtain an audit and furnish the audit report; failure to carry on the eligible business or to comply with audit and maintenance requirements will result in withdrawal of approval.


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