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    <title>Approval of M/s BPL Mobile Cellular Limited (formerly known as BPL US WEST CELLULAR LTD.) BPL Centre, 1045/46. Avinashi Road, Coimbatore-648018 for their project of Mobile Telephone Service in the Circles of Kerala under section 10(23G) of the Income-tax Act, 1961</title>
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    <description>Approval is granted to M/s BPL Mobile Cellular Limited for its mobile telephone service project qualifying for tax exemption under section 10(23G) read with rule 2E, subject to compliance with those provisions, maintenance of books, audit by a qualified accountant, and furnishing the audit report; the Central Government may withdraw approval if the undertaking ceases infrastructure operations or fails accounting and audit obligations.</description>
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      <description>Approval is granted to M/s BPL Mobile Cellular Limited for its mobile telephone service project qualifying for tax exemption under section 10(23G) read with rule 2E, subject to compliance with those provisions, maintenance of books, audit by a qualified accountant, and furnishing the audit report; the Central Government may withdraw approval if the undertaking ceases infrastructure operations or fails accounting and audit obligations.</description>
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