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 ...
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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