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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Enterprise Gains Tax Benefits for Airport Project Under Section 10(23G) for 2003-2006; Compliance Required to Maintain Approval.</h1> The Central Government has approved an enterprise for tax benefits under Section 10(23G) of the Income-tax Act, 1961, for the assessment years 2003-2004 to 2005-2006. This approval applies to an industrial undertaking responsible for developing an international airport near Bangalore. The approval is contingent upon compliance with specific provisions of the Income-tax Act and Rules. The government reserves the right to withdraw approval if the enterprise ceases infrastructure operations, fails to maintain audited accounts, or does not furnish the required audit report.
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