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...
Specialised qualifications for agricultural-land valuers are justified by the technical factors required in valuation, including land classification, crops, soil quality, fertility, irrigation, cultivation and comparable sales. Rule 8A(3) validly requires a degree in Agricultural Science and relevant farm-valuation experience, while treating specified former Government officers with prescribed service experience as a distinct eligible class based on their land-administration and valuation experience. The rule is not arbitrary or discriminatory merely because persons with other qualifications, including Civil Engineering, claim competence. The constitutional challenge under Articles 14 and 19 failed, and rejection of registration for lack of the prescribed qualification remained undisturbed.
Specialised qualifications for agricultural-land valuers are justified by the technical factors required in valuation, including land classification, crops, soil quality, fertility, irrigation, cultivation and comparable sales. Rule 8A(3) validly requires a degree in Agricultural Science and relevant farm-valuation experience, while treating specified former Government officers with prescribed service experience as a distinct eligible class based on their land-administration and valuation experience. The rule is not arbitrary or discriminatory merely because persons with other qualifications, including Civil Engineering, claim competence. The constitutional challenge under Articles 14 and 19 failed, and rejection of registration for lack of the prescribed qualification remained undisturbed.
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