79. Without prejudice to the other provisions of these Regulations, an employee who commits a breach of any regulation of the Authority or who displays negligence, inefficiency or indolence, or who knowingly does anything detrimental to the interests of the Authority in conflict with its instructions, or who commits a breach of discipline or is guilty of any other act of misconduct, shall be liable to the following penalties: Minor penalties (1) (a) Censure; (b) Withholding of promo... ... ...

78A. (1) No employee shall indulge in, any act of sexual harassment of any women employee at the work place. (2) For the purpose of sub-regulation (1), sexual harassment shall mean unwelcome sexually determined misbehavior, whether directly or by implication, including: - (a) physical contact and advances; (b) a demand or request for sexual favours; (c) sexually coloured remarks; (d) showing pornography; or (e) any other unwelcome 'physical... ... ...

78. (1) An employee shall not misuse the residential accommodation or any other facility or concession granted by the Authority. (2) Save as otherwise expressly permitted by the Authority, no employee shall, sub-let, lease or otherwise allow occupation by any other person of Authority's residential accommodation which has been allotted to him. (3) An employee shall, after the determination / cancellation of his allotment of residential accommodation vacate the same within the time ... ... ...

77. No employee shall, in any radio broadcast, telecast through any electronic media or any document published in his own name or anonymously, pseudonymously or in the name of any other person or in any communication to the press or in any public utterance, make any statement of fact or opinion which has the effect of an adverse criticism of any current or recent policy or action of the Authority or Government. Provided that nothing in this regulation shall apply to any statements made or... ... ...

76. No employee shall address any appeal, representation or petition to any outside authority or person in respect of a matter pertaining to the employees' service in the Authority. Addressing such appeals, representations or petitions shall be deemed a breach of discipline. =============... ... ...

75. (1) No employee shall, except with the previous sanction of the competent authority have recourse to any Court or to the press for the vindication of any official act which has been the subject matter of adverse criticism or an attack of a defamatory character. (2) Nothing in this regulation shall be deemed to prohibit an employee from vindicating his private character or any act done by him in private capacity and where any action for vindicating his private character or any act done... ... ...

74. (1) An employee who is arrested for non-repayment of debt or on a criminal charge or is detained in pursuance of any process of law, shall be considered to be under deemed suspension from the date of his arrest or, as the case may be, of his detention, up to such date or during such other period as the competent authority may direct. In respect of the period in regard to which he is so treated, he shall be allowed the payment admissible to an employee under suspension under sub-regulatio... ... ...

73. (1) An employee shall so manage his private affairs as to avoid habitual indebtedness or insolvency. An employee against whom any legal proceeding is instituted for the recovery of any debt due from him or for adjudging him as an insolvent, shall forthwith report the full facts of the legal proceedings to the competent authority. (2) An employee who is in debt shall furnish to the competent authority a signed statement of his position half-yearly on the 30th June and 31st December and... ... ...

72.  (1) An employee shall strictly abide by any law relating to intoxicating drinks or drugs in force in any area in which he may happen to be posted for the time being. It is also the duty of the employee to see that: (2) (a) He takes due care that the performance of his duty is not affected in any way by the influence of any intoxicating drink or drug. (b) He does not appear in public place in a state of intoxication; and Explanation :- For the purpose of this regulation, ... ... ...

71A. . No employee shall participate, either directly or indirectly, in an auction conducted by the Authority for sale of movable or immovable properties in pursuance of recovery proceedings initiated if any. =============... ... ...

Set-off of brought forward LTCG loss against capital gain assessed as STCG under Section 50 - scope of provisions of section 74 HELD THAT:- AO had relied upon the order of the Ld. CIT(A) in the case of M/s Bharat Enterprises to deny the set-off of brought forward long-term capital losses. However, the Coordinate Bench of the ITAT, in the case of M/s Bharat Enterprises, has overturned the order of the Ld. CIT(A) and the operative portion of the order of the Coordinate Bench of the ITAT [2011 (... ... ...

71.  (1) No employee shall; (a) Ever encourage outside agencies to call on him at his residence/temporary headquarters while on tour or discussion on official matters. (b) In dealing with the market intermediaries and public for seeking any clarification on matters relating to them, resort to oral clarifications and personal discussions as far as possible and written communication shall be the normal practice. (c) Use office facilities like letter heads for wri... ... ...

K. SUBBA RAO, RAGHUBAR DAYAL AND S.K. DAS, JJ. JUDGMENT K. SUBBA RAO, J. 1. This appeal by special leave arises out of the judgment of the Bombay High Court sentencing Nanavati, the appellant, to life imprisonment for the murder of Prem Bhagwandas Ahuja, a businessman of Bombay. 2. This appeal presents the commonplace problem of an alleged murder by an enraged husband of a paramour of his wife : but it aroused considerable interest in the public mind by reason of the publication it r... ... ...

70. No employee shall, except with the previous sanction of the competent authority, ask for or accept a contribution to or otherwise associate himself with the raising of any funds or other collections in cash or in kind in pursuance of any objective whatsoever. =============... ... ...

69. . No employee shall join, or continue to be a member of an association, the objects or activities of which are prejudicial to the interests of the Authority, sovereignty and integrity of India or public order or morality. =============... ... ...

68. No employee shall engage himself or participate in any demonstration which is prejudicial to the interest of the Authority, sovereignty and integrity of India, the security of the State, friendly relations with foreign States, public order, decency or morality, or which involves contempt of court, defamation or incitement of an offence. =============... ... ...

67. No employee shall in his individual capacity: - (i) borrow or permit any member of his dependent family members to borrow or otherwise place himself or a member of his dependent family members under a pecuniary obligation to a broker or a money lender or a subordinate employee of the Authority or any person, association of persons, firm, company or institution, whether incorporated or not, having dealings with the Authority; (ii) Incur debts at a race meeting; ... ... ...

66. (1) Every employee shall make a declaration of his assets and liabilities as under (a) Every employee, within thirty days from the date of joining the services of the Authority shall furnish to the Authority, information as per sub-section (2) of Section 44 of the Lokpal and Lokayuktas Act, 2013. (b) Every employee in the service of the Authority as on commencement of the Lokpal and Lokayuktas Act, 2013 and continuing in the service of the Authority, shall furnish infor... ... ...

65.  (1) An employee shall not indulge in badla trading or trade, speculate in stock, shares, securities or commodities of any description. (2) No employee shall, when in knowledge of unpublished price sensitive information, encourage any person to deal in the securities to which it relates. (3) In case of allegations of insider trading the onus would be on the employee to prove that he is not guilty of insider trading. =============... ... ...

64. No employee shall make any direct or indirect investment in equity and equity related instruments including convertible debentures and warrants except units of Mutual Funds, non-convertible bonds and non-convertible debentures, and in rights issues in respect of the shares already held by them. These restrictions would apply to (i) Investments of the employees (ii) Investments of dependent children or other wards managed by the employee as a guardian (iii) Investme... ... ...