It is the contention of the appellant (A CA Final Student) that when he got the copy of the answer sheet, he found that the examiner had not properly checked the papers. It is also his contention that despite the appellant having written correct answers to the questions which also tally with the suggestive answer sheet, the appellant was awarded less marks for the various answers
In this case it was held that issuance of advertisements offering to take coaching classes and to impart of training to aspirants of the profession of chartered accountancy, cannot be said to be carrying on the profession of chartered accountancy.
In this article I would be throwing light on the process required for approval of GST Bill by Loksabha and Rajyasabha and ratification by State Legislatures. The all important session of Loksabha and Rajyasabha is in progress and 122nd Constitutional Amendment Bill would be again placed before the house for its approval.
