Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
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.