retrospective effect

Tax on Mineral rights retrospective
Case BriefsSupreme Court (Constitution/Larger Benches)

On 25-07-2024, the Supreme Court in 8:1 majority held that royalty paid by mining operators to the Central government is not a tax and that States have the power to levy cesses on mining and mineral-use activities. Whereas, Justice BV Nagarathna gave a dissenting opinion.

extended age of retirement
Case BriefsSupreme Court

“The Doctrine of Legitimate Expectation does not have any role to play in matters that are strictly governed by the service regulations. This is an exercise that is undertaken by the State in discharge of its public duties and should not brook undue interference by the Court.”

Madras High Court
Case BriefsHigh Courts

Section 17(4) of the National Council for Teacher Education Act, 1993 very specifically states that if any degree is granted by a College, which had admitted students during the period when the College suffered from withdrawal of recognition or affiliation, then such a degree or certificate cannot be treated as a valid qualification for the purpose of employment.

Orissa Real Estate Regulatory Authority
Advance RulingsCase Briefs

ORERA reiterated that the projects which are completed and for which the completion certificate has been issued by the local or competent authority prior to the commencement of the Real Estate (Regulation and Development) Act, 2016, are not covered under the Act and therefore, has no application to such projects.

Income Tax Appellate Tribunal (ITAT)
Case BriefsTribunals/Commissions/Regulatory Bodies

ITAT held that the second proviso to Clause (i) of Section 40(a) just like second proviso to clause (ia) of Section 40(a) was inserted to remove an anomaly and were therefore curative and declaratory in nature. Hence, it had to be given retrospective effect.