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    <title>Approval of &quot;M/s Spice Communications Limited&quot; under section 10(23G) of the Income-tax Act, 1961</title>
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    <description>Approval is granted to M/s Spice Communications Limited for tax-exempt status for its license-based cellular infrastructure projects in Punjab and Karnataka, conditional on compliance with applicable provisions and rules, including maintenance of books of account and furnishing audited accounts; the Central Government may withdraw approval if the undertaking ceases to provide an infrastructure facility or fails to comply with audit and reporting requirements.</description>
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