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    <title>2020 (4) TMI 135 - PATNA HIGH COURT</title>
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      <link>https://www.taxtmi.com/caselaws?id=394228</link>
      <description>Under the Bihar Industrial Incentive Policy, 2011, incentive claims could not be rejected for want of additional approval where the projects had already been considered and approved within the policy framework. The State also could not defeat accrued entitlements by relying on the earlier 2006 policy or a later reimbursement procedure, because the 2011 regime was distinct and governed the claims. Having acted on the policy promise and been found eligible, the units were entitled to the incentive benefits, and the rejection orders were quashed with directions to release the admissible incentives.</description>
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