Tax exemption approval under section 10(23G) granted to mobile infrastructure provider, subject to compliance and audit conditions. Approval is granted to M/s Bharti Mobile Limited as an infrastructure undertaking for its cellular mobile projects, subject to compliance with the statutory provisions and rules on maintenance of books of account and audit; the Central Government may withdraw approval if the undertaking ceases infrastructure activity, fails to maintain or audit accounts, or fails to furnish the required audit report.
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 approval under section 10(23G) granted to mobile infrastructure provider, subject to compliance and audit conditions.
Approval is granted to M/s Bharti Mobile Limited as an infrastructure undertaking for its cellular mobile projects, subject to compliance with the statutory provisions and rules on maintenance of books of account and audit; the Central Government may withdraw approval if the undertaking ceases infrastructure activity, fails to maintain or audit accounts, or fails to furnish the required audit report.
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