Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Proportionality of an administrative penalty was contested following prolonged disciplinary proceedings that triggered an automatic suspension of authorisation. The reasoning emphasises that excessive delay between showcause notice and final order produced cumulative prejudice, making the original twoyear suspension disproportionate. The disciplinary committee failed to account for the period already endured; consequently, the active suspension was reduced to time already served and deemed ended from the date of the order. The decision therefore mitigates penalty based on delay, cumulative effect, and failure to consider mitigating factors.
Proportionality of an administrative penalty was contested following prolonged disciplinary proceedings that triggered an automatic suspension of authorisation. The reasoning emphasises that excessive delay between showcause notice and final order produced cumulative prejudice, making the original twoyear suspension disproportionate. The disciplinary committee failed to account for the period already endured; consequently, the active suspension was reduced to time already served and deemed ended from the date of the order. The decision therefore mitigates penalty based on delay, cumulative effect, and failure to consider mitigating factors.
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