Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Ratification by the competent appointing authority can validate...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretion.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Ratification by the competent appointing authority can validate an unauthorised acceptance of resignation retrospectively, relating back to the initial acceptance. An employee who sought waiver of notice, accepted separation benefits and certification, and obtained new employment cannot subsequently challenge the completed resignation on a technical defect in initial acceptance. Under statutory service rules making resignation effective upon acceptance, communication of acceptance and the date of actual relieving do not postpone its legal effect. Although withdrawal before relieving may ordinarily be permitted, the competent authority may refuse it for recorded, communicated and rational reasons. Judicial review does not replace that discretion absent mala fides, perversity or illegality.
Ratification by the competent appointing authority can validate an unauthorised acceptance of resignation retrospectively, relating back to the initial acceptance. An employee who sought waiver of notice, accepted separation benefits and certification, and obtained new employment cannot subsequently challenge the completed resignation on a technical defect in initial acceptance. Under statutory service rules making resignation effective upon acceptance, communication of acceptance and the date of actual relieving do not postpone its legal effect. Although withdrawal before relieving may ordinarily be permitted, the competent authority may refuse it for recorded, communicated and rational reasons. Judicial review does not replace that discretion absent mala fides, perversity or illegality.
Note: It is a system-generated summary and is for quick reference only.