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...
Suspension pending disciplinary inquiry is evaluated through a prima facie assessment of misconduct based on the chronology of events; the timeline showed an adverse inspection report pre-dating a fraudulent input tax credit claim, supporting initial misconduct findings. The article emphasises that departmental proceedings must be completed within specified timeframes with limited adjournments and that subsistence allowance during suspension is governed by applicable rules. Where a charge sheet has been issued, the Disciplinary Authority must proceed to conduct the departmental inquiry, and continuation of suspension is not warranted on the facts summarized.
Suspension pending disciplinary inquiry is evaluated through a prima facie assessment of misconduct based on the chronology of events; the timeline showed an adverse inspection report pre-dating a fraudulent input tax credit claim, supporting initial misconduct findings. The article emphasises that departmental proceedings must be completed within specified timeframes with limited adjournments and that subsistence allowance during suspension is governed by applicable rules. Where a charge sheet has been issued, the Disciplinary Authority must proceed to conduct the departmental inquiry, and continuation of suspension is not warranted on the facts summarized.
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