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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>Tax exemption approval granted for an infrastructure project subject to compliance, audited accounts and reporting conditions.</h1> Approval is granted to M/s New Tirupur Area Development Corporation Ltd under section 10(23G), read with rule 2E, for its integrated water supply and sewage project, subject to compliance with statutory provisions. The approval is conditional on maintaining books of account, obtaining an audit by an accountant and furnishing the required audit report; the Central Government may withdraw approval if the enterprise ceases the infrastructure activity or fails to meet these audit and reporting obligations.

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