Where respondent-authority leased subject plots to lessee company with a condition that lessee would not transfer said plots without its previous consent, in view of fact that pursuant to amalgamation of lessee with appellant company, assets of lessee had been transferred to appellant, there being transfer of leasehold property, and thus, demand for unearned increase by respondent was lawful – Jaiprakash Industries Ltd. v. Delhi Development Authority – [2024] 161 taxmann.com 720 (SC)