Dalmia Dadri Cement Co. Ltd. vs Commissioner Of Income Tax

Whether the Patiala and East Punjab States Union Administration Ordinance No. 1 of S. 2005 repealed the tax concession rights granted under the 1938 agreement between the assessee and the Ruler of Jind State --- Held No. Whether the Covenant for the merger of Jind State into Patiala and East Punjab States Union was an act of State that extinguished private rights including tax concessions granted by the former ruler --- Held Yes. Whether the assessee was entitled to claim tax assessment at concessional rates under the 1938 agreement for the assessment year 1949-50 --- Held No.