Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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A statutory mining lease creates a protected leasehold interest and property under Article 300A, so suspension of mining operations must rest on lawful authority and comply with natural justice. The suspension order was held void because the lessee received no hearing, the order rested on an erroneous view that environmental clearance had lapsed, and the State did not establish the jurisdictional facts or authority required under the relevant rules; later explanations could not cure those defects. The lost period was treated as wrongfully denied enjoyment, not as a fresh grant or renewal, so Section 8A did not bar compensatory addition. Delay, laches, and res judicata were rejected on the facts, and the lessee was entitled to the added lease period subject to compliance.
A statutory mining lease creates a protected leasehold interest and property under Article 300A, so suspension of mining operations must rest on lawful authority and comply with natural justice. The suspension order was held void because the lessee received no hearing, the order rested on an erroneous view that environmental clearance had lapsed, and the State did not establish the jurisdictional facts or authority required under the relevant rules; later explanations could not cure those defects. The lost period was treated as wrongfully denied enjoyment, not as a fresh grant or renewal, so Section 8A did not bar compensatory addition. Delay, laches, and res judicata were rejected on the facts, and the lessee was entitled to the added lease period subject to compliance.
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