Dismissing the appeal of the revenue the Court held that the, approval granted is held to be valid till it is withdrawn .Accordingly the amount spent on the object was held to be allowable . (AY.2012-13)
CIT v. Haryana State Pollution Control Board. (2018) 403 ITR 337 (P&H) (HC)
S. 10 (23C): Exemption- Approval granted is held to be valid till it is withdrawn -Amount spent on the object was held to be allowable .[ S. 10(23C)(iv) ]