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...
Rule 14(24) of the CCS (CCA) Rules does not automatically invalidate disciplinary proceedings merely because an inquiry exceeds the prescribed period without a written extension. Its time prescription is directory because it specifies no abatement or invalidation consequence; intervention requires inordinate unexplained delay, demonstrable prejudice, mala fides, or oppressive proceedings. Deferred promotion during pending proceedings alone is not legal prejudice. Approval of a charge memorandum is valid where the competent disciplinary authority considered the proposal, vigilance advice and relevant records; unsupported allegations of mechanical approval are insufficient. Preliminary fact-finding during deputation is permissible, and judicial review at the charge stage remains limited to jurisdictional error, patent illegality, mala fides, or fundamental statutory violation.
Rule 14(24) of the CCS (CCA) Rules does not automatically invalidate disciplinary proceedings merely because an inquiry exceeds the prescribed period without a written extension. Its time prescription is directory because it specifies no abatement or invalidation consequence; intervention requires inordinate unexplained delay, demonstrable prejudice, mala fides, or oppressive proceedings. Deferred promotion during pending proceedings alone is not legal prejudice. Approval of a charge memorandum is valid where the competent disciplinary authority considered the proposal, vigilance advice and relevant records; unsupported allegations of mechanical approval are insufficient. Preliminary fact-finding during deputation is permissible, and judicial review at the charge stage remains limited to jurisdictional error, patent illegality, mala fides, or fundamental statutory violation.
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