https://www.taxtmi.com/caselaws?id=786183 State-constituted pollution control bodies sought withdrawal of approval under Section 10(23C) so they could be notified under Section 10(46). The text states that the High Court viewed the authority under Section 293C and the relevant proviso as capable of withdrawing approval even at the assessee's request, and rejected the view that withdrawal could be made only at the behest of the department. It further records that the Supreme Court found no reason to interfere with that order and dismissed the special leave petitions. en-us Wed, 04 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786183 State-constituted pollution control bodies sought withdrawal of approval under Section 10(23C) so they could be notified under Section 10(46). The text states that the High Court viewed the authority under Section 293C and the relevant proviso as capable of withdrawing approval even at the assessee's request, and rejected the view that withdrawal could be made only at the behest of the department. It further records that the Supreme Court found no reason to interfere with that order and dismissed the special leave petitions. Case-Laws Income Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786183