Tax exemption approval renewed for cellular mobile service provider; compliance, audit and commencement conditions govern continuation. Renewal of tax-exempt approval under section 10(23G) is granted to M/s Reliable Internet Services Limited for its project to provide cellular mobile telephone services in the Kolkata Metro area pursuant to the Licence Agreement dated 27 September 2001. The approval is conditional on compliance with section 10(23G) and rule 2E, maintenance of books and audited accounts, furnishing the required audit report, commencement of services by the stipulated date, and is subject to withdrawal on specified failures.