ANNOUNCEMENT ON COURT VERDICT PRONOUNCED ON 6 AUGUST 2014, BY THE LUCKNOW BENCH OF THE ALLAHABAD HIGH COURT ON VAT

This is with reference to the order passed by the Lucknow Bench of the Allahabad High Court in the matter of Tax Lawyers Association & Anr. v/s State of U.P. & Ors. whereby only registered advocates are permitted to appear before the Authority under the VAT Act in the State of U.P.

Online GST Certification Course by TaxGuru & MSME- Click here to Join

The Institute is seized of the matter and taking all steps to ensure that the status quo ante is restored in the matter and interest of the profession is preserved. As a first step, it is proposed to implead ICAI in the aforesaid matter as ICAI is not a party to the said case.

HC vacates stay on appearance of non advocates before VAT Authorities

HC prohibits Non advocates from appearing before VAT Authorities

More Under CA, CS, CMA

Posted Under

Category : CA, CS, CMA (3504)
Type : News (12609)
Tags : ICAI (2179)

0 responses to “ICAI Clarification on High Court Order on VAT Act in State of U.P.”

  1. BSKRAO says:

    WHATEVER ICAI (FINANCIALS) DO, ITS MOTIVE & INTENTION SHOULD BE GOOD. THEN ONLY IT WILL ENJOY NAME & FAME IN THE LONG RUN

  2. BSKRAO says:

    Appearance for proceedings on behalf of assesses before Income-Tax & VAT Authorities squarely fall within the meaning of practice of law for the genuine reason that all the procedure laid down in Civil Procedure Code is followed. If other than Advocates are allowed to practice Income-Tax Law & VAT LAW, wrong doing of such persons at original stage may also result in gross injustice to the assesses at higher appeal stage.

  3. RiddhiSiddhi says:

    Mr. Mihir,

    AS FAR AS toughness of ACCOUNTING CERTIFICATE COURSE OF ICAI (financial) is concerned,

    Indian people/students have suffered & still suffering lots due to ‘exaggeration’ of toughness of Accounting Certificate Course…

    In fact it is not a tough course at all… passing percentage of this course might just been kept low intentionally due to following reasons,

    (1) Less scope & chance in the accounting practice/jobs [that’s why ICAI financial have to indulge illegally in interfering in Legal Professional Areas to create more scope in accounting practice]..

    (2) By giving fare chance to students, many student will qualified & there will be tough competition among them & resultant unemployment to them..

    (3) Creation of monopoly of limited number of person over the course..

    In the opinion of people of India at large, In this course entry is very easy… lots of student can pass CPT/IPC but in the end by keeping low passing percentage in the final examination only, Institute is playing with the life of students & people of India by not giving fare chance to students as against Education system where people are being given fare chance to qualification.. see pattern in the Medical, Engineering, Law, MBA & other professional & non professional courses (excluding accounting course), they all have giving fare chance to qualify for betterment of life of people..
    but in accounting course just by “exaggerating it low passing percentage” as mentioned above, we see lots of people are facing difficult life.. it is known to all people of India…

    Therefore please stop exaggerating toughness of accounting course at all.. & work for the betterment of people & not just only betterment of member of accounting body..

    god bless you & your fraternity..

  4. RiddhiSiddhi says:

    Mr. Mihir,

    (1) It seems from your previous post that you are so “ILLITERATE” on the part that Advocates are just only concerned to “Hon’ble Court” practice (Lol)…

    (2) Shame on you that you are not acquainted with the Laws of India & world at large.. It may be due to your non-Qualification in Legal Profession.. Just by getting accounting certificate do not make some one Legal Professional & expert… in spit of this non-qualified persons are indulged in Legal profession by making Indian Citizen fool.. So bad with INDIAN CITIZEN..

    (3) As far as ICAI(financial) is concerned Now PEOPLE OF INDIA very much clearly knows what ICAI(financial) has done for the benefit & justice of PEOPLE OF INDIA, by undue influencing policies of Governments & Govt. Departments at large just & only for the benefit of its members…

    God bless you & your fraternity

  5. CA Munish Sood says:

    Interim order dated 6 August 2014 stand vacated insofar as the categories of (i) Chartered Accountants; (ii) Cost and Works Accountants; and (iii) Company Secretaries are concerned. The PDF link to the order containing the vacation dated 20.08.2014 is below

    https://taxguru.in/goods-and-service-tax/hc-order-allowing-ca-cma-cs-vat-authorities.html

    the vacation order passed by Chief Justice of Allahabad high court is detailed one and has touched each and every aspect of the dispute in a very logical manner.

  6. BSKRAO says:

    TO,

    TAX POLICY DIVISION,
    CENTRAL BOARD OF DIRECT TAXES,
    NORTH BLOCK,
    NEW DELHI-110001

    (1) Information provided by Directorate of Income-Tax (Systems) against application filed U/s 6(1) of RTI Act furnished to your good office. Herein, your good office will find particulars of Income-Tax admitted in return filed for the Asst. Year 2012-13 & 2013-14 that relates to ITR-1, 2, 3, 4, 4S, 5 & 6 both covered by tax audit & not covered by tax audit separately.

    (2) Herein, learned officials in Tax Policy Division of CBDT will find that Inocme-Tax admitted as per return filed in ITR Form No.4S which relates to presumptive taxation linked to tax audit clause is just Rs 1,137/- crores & Rs 1,543/- crores for the Asst. Year 2012-13 & 2013-14 respectively.

    (3) Because of inserting presumptive taxation scheme (Section 44AD) linking the same to tax audit clause (Section 44AB), resulted in unemployment of Non-CA Tax Professionals & full employment to Chartered Accountants.

    (4)It has been recently observed by intelligent officials of Income-Tax Deptt. in Survey Wing that many dealers are invoking Section 44AD of Income-Tax Act to file their returns, keeping the turnover at below tax audit limit & are owning assets worth more than crores.

    (5) In presumptive taxation scheme (Section 44AD), it is evident that the Deptt. is deriving revenue in the range of just Rs 1,000/- odd crores. Now the Deptt. should think that, is it fair to retain presumptive taxation scheme (Section 44AD) in Income-Tax Act to provide full employment to CAs, that too at the cost of Non-CA Tax Professionals.

  7. BSKRAO says:

    Whatever suggestion ICAI (Financials) place before the Govt., it seems to be in the interest of the govt. But in reality, it results in complicating the law & goes in the financial interest of its members ONLY. This is how ICAI (Financials)keep the Govt. in DARK ROOM.

  8. CA Mihir says:

    Let the Government decide…

    Why we are fighting..While non of our profession above Govt. policies…

    “JISKE NASIB ME JO LIKHA HAI WOHI MILENGA….
    WOH BHI NA WAQT SE PAHELE…NA WAQT KE BAAD..”

  9. CA Mihir says:

    RiddhiSiddhi..

    Give You 10 Years for complete Diploma Degree..(not university degree)

    I am ready for complete that 3 years University Degree…

    Are You..?

    Take care dear…

  10. CA Mihir says:

    Riddhisiddhi

    “DOOSARON KE PROFESSION MEIN NAAK MAT GHUSAO..”

    Sahi hai…

    Think what U say…Advocate ho to jao court me..Kaam karo…ICAI ke piche kyu pade ho…

  11. RiddhiSiddhi says:

    Mr. Mihir,

    First of all, Are you an Advocate or non-Advocate???. If you are non-Advocate,than do not interpret Law & Legal Judgement yourself for proper understanding…. Don’t do incorrect/illegal interpretation of any statute or Judgement by non-Advocates/non-legal professionals (viz. accounting person etc.) any more. Please do the job of accounting for which you have been given certificate/diploma (& not University Degree).

    Non-Legal Professionals; Pls. “DOOSARON KE PROFESSION MEIN NAAK MAT GHUSAO”…

    Now come to the point:

    Hon’ble Allahabad High Court has modified previous order in this case because they would have considered application by non-advocate association for impleadment.. if you do not know the Legal meaning (& not accounting meaning) of Impleadment..

    God bless you & your fraternity…

  12. BSKRAO says:

    MEDIA DIVISION OF CBDT, MINISTRY OF FINANCE IS WATCHING ALL PUBLICATIONS IN WEBSITES, THEREFORE IT IS SUGGESTED TO ALL TAX PROFESSIONALS TO POST MEANINGFUL COMMENTS HEREIN

  13. MANDEEP SINGH says:

    Mr,
    Bsk Rao ji,
    I think You will taught whole laws to CA’s including constitution. CA’s are not interested in their own core area of writing account books of assessees but they are interested in ” Practice of Law”. They want to become ” Advocate”. They don’t want to remain ” Accountant” as given in their Chartered Accountant act 1949.

    • CA Mihir says:

      Mandeep Singh

      Read what BSK Rao ji wrote…post only meaning full comments…And writing books is not our core area…and ya if law permits then we CAs are ready to practice in any law…we don’t need any class from any person..

      Thank You..

  14. CA Mihir says:

    BSK RAO,

    In your word…

    Thank GOD now Government also change the procedure for the selection of JUDGES…

    Thank GOD… How many scams are there in Legal System..

    Thank GOD…

  15. BSKRAO says:

    IF SUBORDINATE LEGISLATION IS REPUGNANT ARTICLE 254 SHOULD BE INVOKED

  16. BSKRAO says:

    DEAR ALL NON-ADVOCATE TAX PROFESSIONALS, BELOW IS THE ONLY SOLUTION FOR THE ISSUE IN QUESTION IN THE ARTICLE

    (1) Indian legislature provided special class of persons called Advocates in Advocates Act, 1961 to practice all Indian laws. Therefore, appearance clause not yet all required in any Indian statute. Bar Council of India Vs A.K.Balaji [SLP(Civil)No(s)17150-17154/2012] Dt.4.7.2012 (SC) & A.K.Balaji Vs Govt. of India (2012) 35 KLR 290 21.02.2012 (Madras HC) it was clearly held by Hon’ble Supreme Court & Madras High Court that Advocates alone are entitled to practice the Profession of Law both in litigious & non-litigious matters, nullifying the effect of Section 33 of Advocates Act. This also confirms to Section 29 of Advocates Act, 1961. Our esteemed Central Govt. should come out with subordinate legislation; introduce Tax Practitioners Bill covering all tax law professionals in India. Such Tax Practitioners Bill should be introduced with “Preamble” stating that “Other than Advocates are also practicing tax law in India, in order to protect them & also in the interest of Govt. revenue, this Tax Practitioners Bill has been introduced”. Then such Tax Practitioners Law can not be struck down in view above SC verdict Treasury Department Circular No.230 for regulations governing practice before the Internal Revenue Service in USA & Tax Agent Service Act of Australia are very good examples for kind consideration of Ministry of Finance, Government of India to have similar Tax Practitioners Law in India also, to generate tax professionals for widening genuine tax base.

    (2) Opinion No.50 Dt.12.03.2013 issued by Committee on Unauthorized Practice of Law appointed by Supreme Court of New Jersey states that “A non-lawyer who holds a power of attorney may not engage in the practice of law”. US Treasury Circular No.230 is the Tax Practitioners Law, regulating all Tax Professionals in USA. Limited appearance of persons other than Attorney’s/Advocates before Internal Revenue Service of Income-Tax Authorities in USA provided in Clause No.10.3 with an exception Clause No.10.32, which reads as under:-

    “Nothing in the regulations in this part may be construed as authorizing persons not members of the bar to practice law”

    (3) Among Legal Practitioners, Cost & Management Accountants, Company Secretaries, Chartered Accountants and Income-Tax Practitioners, who wants to practice tax law in India, should mandatory seek registration under Tax Practitioners Law, whatever their parent body say is immaterial & Tax Practitioners Law should recognizes the qualifications acquired by all five class of tax professionals mentioned above. Population wise India is a large country, Govt. can not relay on one professional body for seeking voluntary compliance under Indian taxation laws. Tax Practitioners Bill is well suited to India, required for India & need of the hour. I hope Finance Ministry will consider this suggestion of mine working in the interest of all tax professionals and Govt. revenue since from 2001.

    B.S.K.RAO, B.Com, LL.B, MICA,
    Auditor & Tax Advocate,
    BDKRAO, Beside SBI,
    Tilak Nagar, Shimoga-577201,
    KARNATAKA STATE.

    MO : 0-9035089036
    E-Mail : raoshimoga@gmail.com

  17. CA. Kundan Kumar says:

    Dear BSK Rao,

    I would appreciate if you work on Mr. Mihir suggestions and stopped your dull suggestions/interruption on finance act and ICAI. You are not much eligable to comment on ICAI.

    Please go and practise for Dentist, Nurse or more than lakhs of law available in india but please please leave us.

    Thanks
    CA. Kundan Kumar
    B.Com (H), FCA, CS

  18. MANDEEP SINGH says:

    Mr. MIHIR ji,
    I think u become frustrated in the fear for loose money from audit reports. Which are till today present in income tax without evaluating its output since 1984. It is not appropriate to use such kind language to any person, which is used by you for sh. BSK RAO.
    Mr Mihir ji, If “Practice of law” matter arises than only Advocates are authorized. It doesn’t matter its Dentist act 1948 or any other.

    • CA Mihir says:

      Mr.MANDEEP SINGH,
      WE CAs are not dependent on Audits..I personally didn’t sigh any audit in my last 5 years practice… And There are many CAs who do not practice in Audit field whether in banks or tax audit..

      We have ocean in front of us..

      Now to the practitioners ..This fraternity even dont possessed the account writing skill..

      Think on this..

  19. MIHIR says:

    BSK RAO..

    CAN YOU SHUT YOUR MOUTH PLEASE…DO YOU WANT TO DO AUDIT??? THEN GO AND GET..ON EACH AND EVERY ARTICLE YOU WROTE ABOUT SECTION 44AB…

    YOU LOST YOUR SENSE..?? THIS ARTICLE IS REGARDING…

    YA ADVOCATES GOT RIGHT FOR DOING PRACTICE IN ANY LAW…

    ARE YOU ELIGIBLE FOR DOING PRACTICE UNDER LAW:

    1) The Dentists Act,1948
    2)Indian nursing council Act , 1947
    3)Pharmacy Act, 1948…AND MANY MORE..

    SO GO AND VISIT DOCTOR FOR YOUR DOCTOR FOR YOUR ADVOCACY RIGHTS…

  20. BSKRAO says:

    IF ICAI (FINANCIALS) SERIOUSLY & HONESTLY INTROSPECT ITSELF, IT SURELY WILL BE GUILTY OF ALL THE GOOD THAT IT WAS CAPABLE, BUT DID NOT DO. FOLLOWING ARE PROOF FOR EACH EVENT:-

    1. Wrong amendment carried out in 2nd Proviso to Section 44AB of Income-Tax Act in Finance Act, 2001

    2. Representation for concern of expanding the definition of accountant in DTC-2013 even though CAs are not disturbed.

    3. Mandatory upload of tax audit report without evaluating its utility for the purpose it was inserted in 1984.

    4. Linking Section 44AD of Income-Tax to Section 44AB of Income-Tax Act taking away the whole Income-tax practice from Non-CA Tax Professionals.

    5. Recent observation of Madras HC about functioning of ICAI(Financials)& latest decision in competition act….

    Our Central Govt. should revalue the wealth of ICAI (Financials), it will find that it stands first in the row of wealth compared to other professional bodies in India.

  21. BSKRAO says:

    OTHER THAN ADVOCATES CAN APPEAR BEFORE VAT AUTHORITIES UNDER CPC/EVIDENCE ACT AGAINST SUMMONS ISSUED. THIS IS STILL PERMITTED UNDER UP VAT ACT.

  22. MANDEEP SINGH says:

    Definition
    The definition of “unauthorized practice of law” is variable, and is often conclusory and tautological,[2] i.e., it is the doing of a lawyer’s or counselor’s work by a non-lawyer for money.[1] There is some agreement that appearing in a legally-constituted court in a legal proceeding to represent clients (particularly for a fee) is considered to be unauthorized practice of law.[1][2] But other variations are subject to interpretation and conflicting regulation, particularly as to the scope and breadth of the prohibition.[1] Black’s Law Dictionary defines unauthorized practice of law as “The practice of law by a person, typically a nonlawyer, who has not been licensed or admitted to practice law in a given jurisdiction.”[2]

  23. BSKRAO says:

    I HOPE THAT ICAI (FINANCIALS) WILL WORK UNDER THE ENVIRONMENT OF TRANSPARENCY TO ENJOY GRACE OF GOD FOR ITS MEMBERS, KEEPING IN MIND RELATED PROFESSIONALS ENGAGED IN SIMILAR LINE OF ACTIVITY.

  24. BSKRAO says:

    I AM THANKFUL TO GOD THAT CORE ISSUE IN INDIAN TAX LAW COMPLIANCE REACHED ITS PEAK, ONE or THE OTHER DAY ISSUE WILL BE RESOLVED.

  25. BSKRAO says:

    IN MY 25 YEARS OF EXPERIENCE, ASSESSING OFFICERS IN THE INCOME-TAX DEPTT. NEVER ASKED FOR THE COPY OF TAX AUDIT REPORT WHILE FRAMING FINAL ORDERS IN SCRUTINY OF TAX AUDIT CASES ? THEN WHY MANDATORY UPLOAD OF TAX AUDIT REPORT REQUIRED ? THIS IS THE QUESTION, I AM PLACING BEFORE CBDT IN ALL MY RTI APPLICATION.

  26. BSKRAO says:

    NOW ICAI (FINANCIALS) WILL INTROSPECT ITSELF & UNDERSTAND THE TROUBLE FACED BY NON-CA TAX PROFESSIONALS, ABOUT THE ISSUE OF TAX AUDIT, MANDATORY UPLOADING & CEILING ETC. LET ICAI (FINANCIALS) WORK IN TRANSPARENCY WITH SOCIAL RESPONSIBILITY IN FUTURE.

  27. BSKRAO says:

    Sathyanarayana Sir,

    Higher litigation in all the matters are required to be settled before court of law. Hence, Advocates are required to know every thing, even Medical Jurisprudence. Similarly, an Advocate with non-commerce back ground will take the assistance of accounting professional while certifying compliance in Indian tax laws. Therefore, I am of the strong view that certification in Indian tax law compliance should be given by only Advocates & not by the accounting professionals who are not authorized to decide substantial question of law

    In the statistics furnished by me, it is clear that our esteemed Central Govt. lost heavily on account of Income-Tax in view of Certification from only Chartered Accountants in Income-Tax Act, 1961. Therefore, ICAI (Financials) should reimburse around Rs 15 Lakhs Crores x 30 years to Govt. ie, since from the date of introduction of Section 44AB in income-Tax Act.

    I personally suggest ICAI (Financials) to make good the loss incurred by our esteemed Central Govt. before going further in the matter of UP High Court Verdict.

  28. Sathyanarayana says:

    Advocates do not know accounting/accounting software by practicing law profession. So an amendment to the constitution which is practice of law and which is presenting the facts with legal interpretation should be made by the government. Otherwise people need not file tax returns and the government should file case in court for each tax return and collection of tax. There will be two advocates for interpretation of assessees’ financial affairs from the government and assessee. Voluntary compliance not required. CAs can go on holiday. Government will not get any revenue because entire case will be in court.

  29. BSKRAO says:

    IN T.D.VENKAT RAO CASE THE ISSUE WAS INCOME-TAX PRACTITIONRS, CHARTERED ACCOUNTANTS & TAX AUDIT

    IN CITATION NOT VISIBLE ON DATE, THE ISSUE IS TAX-ADVOCATES, CHARTERED ACCOUNTANTS & PRACTICE OF LAW

    LET US WAIT & SEE THE CITATION

  30. K.MUKAMBIKA says:

    CA T N PRABHU DO YOU MEAN TO SAY CAS CAN DECIDE SUBSTANTIAL QUESTION OF LAW?

    advocates Act 1961 is a comprehensive code and regulates all spheres of the practice and profession of law, starting from establishment of institutions for imparting legal education, syllabi and standards for legal education,practice and procedures,professional ethics to be maintained, duties of legal professionals towards the court, opponents,clients and towards themselves,to the creation of regulatory bodies and machanism including machanism for diciplinary control over the legal professionals.

  31. MANDEEP SINGH says:

    CA MANOJ ji you are wrongly make interpretation of section 33 of Advocates. For correct interpretation of section 33 of Advocate act 1961. We need read section 33 simultaneously with section 55 of Advocates Act 1961. The word “Except as otherwise provided in this Act or in any other law for the time being in force” means that any other law in force at the time enactment of Advocate act 1961. For this purpose those persons who are practicing of law before courts or revenue authorizes. But they are not qualified or elect to enroll as an advocate on appointed day. ( Such exemptions was provided for those practitioners not for those who passed degrees after the enactment of Advocates act 1961)
    Section 55 in THE ADVOCATES ACT, 1961
    55. Rights of certain existing legal practitioners not affected.—Notwithstanding anything contained in this Act,—
    (a) every pleader or vakil practising as such immediately before the date on which Chapter IV comes into force (hereinafter in this section referred to as the said date) by virtue of the provisions of the Legal Practitioners Act, 1879 (18 of 1879), the Bombay Pleaders Act, 1920 (17 of 1920), or any other law who does not elect to be, or is not qualified to be, enrolled as an advocate under this Act; 1[***] 2[(c) every mukhtar practising as such immediately before the said date by virtue of the provisions of the Legal Practitioners Act, 1879, or any other law, who does not elect to be, or is not qualified to be, enrolled as an advocate under this Act;
    (d) every revenue agent practising as such immediately before the said date by virtue of the provisions of the Legal Practitioners Act, 1879 (18 of 1879), or any other law,] shall, notwithstanding the repeal by this Act of the relevant provisions of the Legal Practitioners Act, 1879 (18 of 1879), the Bombay Pleaders Act, 1920 (Bombay Act 17 of 1920), or other law, continue to enjoy the same right as respects practice in any court or revenue office or before any authority or person and be subject to the disciplinary jurisdiction of the same authority which he enjoyed or, as the case may be, to which he was subject immediately before the said date and accordingly the relevant provisions of the Acts or law aforesaid shall have effect in relation to such persons as if they had not been repealed.
    Section 33 in THE ADVOCATES ACT, 1961
    33. Advocates alone entitled to practise.—Except as otherwise provided in this Act or in any other law for the time being in force, no person shall, on or after the appointed day, be entitled to practise in any court or before any authority or person unless he is enrolled as an advocate under this Act.

  32. MUKAMBIKA.K says:

    HOW COME AN ACCOUNTANT CERTIFY COMPLIANCE UNDER INDIAN TAXATION LAWS?

  33. K.MUKAMBIKA says:

    WHEN ONCE ICAI (FINANCIALS) BECOMES THE PARTY TO THE SUIT, IT IS VERY INTERESTING LOOK THE BATTLE BETWEEN ICAI (FINANCIALS) VS BCI

  34. BSKRAO says:

    Particulars of Total Income-tax admitted in tax audit cases for Asst. Year 2012-13 & 2013-14 that relates to return filed in ITR-4, 5 & 6 as provided by CPC, Bangalore as at 28.05.2014 are as under:-

    Particulars……..Asst. Year 2012-13…Asst. Year 2013-14

    ITR-4 Income-Tax Admitted Rs…..23,986 Crores..Rs…..23,952 Crores
    ITR-5 Income-Tax Admitted Rs…..20,712 Crores..Rs.. 21,556 Crores
    ITR-6 Income-Tax Admitted Rs…2,92,266 Crores..Rs…2,34,456 Crores

    Margin derived by farmers is not taxed in Income-Tax Act, but margin derived by next sellers of such agricultural output is taxed in their hands in Income-Tax Act. Presuming the output of corporate assessees reach the ultimate consumer in three stages & considering tax admission in corporate case & 50% of such corporate assessees do business with non-corporates covered by tax audit, who are in between the corporates & retailers and also considering non-corporates engaged in service sector, I am of the strong view that combined Income-Tax admission as per return filed in ITR-4 & 5 covered by tax audit U/s. 44AB should have crossed at least Rs. 15,00,000/-Crores. (Basis being 80:20 ratio of Ag. & Ind. Output).

    From the above information, it is clear that our esteemed Central Govt. lost heavily on account of Income-Tax in view of Certification from only Chartered Accountants. Therefore, ICAI (Financials) should reimburse around Rs 15 Lakhs Crores x 30 years to Govt. ie, since from the date of introduction of Section 44AB in income-Tax Act.

    I personally suggest ICAI (Financials) to make good the loss incurred by our esteemed Central Govt. before going further in the matter of UP High Court Verdict.

  35. CA T N PRABHU says:

    THE PRESENCE OF ICAI AND/OR OTHER INTERESTED PARTIES BY IMPLEADING AS PARTIES IN THE CASE WILL SERVE PROPER INTERPREATION AND ADMINISTRATION OF JUSTICE

  36. CA T N PRABHU says:

    THIS IS A LEGAL ISSUE AND REQUIRES TO BE SETTLED LOGICALLY AND ONLY AFTER PROPER INTERPRETATION OF LAW. THE PRESENCE OF ICAI OR/AND OTHER PARTIES TO BE IMPLEADED IS IN THE INTEREST OF PORPER ADMINISTRATION OF JUSTICE TO ALL

  37. CA T N PRABHU says:

    THIS IS A LEGAL ISSUE AND REQUIRES TO BE SETTLED LOGICALLY AND ONLY AFTER PROPER INTERPRETATION OF LAW. THE PRESENCE OF ICAI OR/AND OTHER PARTIES TO BE IMPLEADED IS IN THE INTEREST OF PORPER ADMINISTRATION OF JUSTICE TO ALL

  38. C P CHUGH says:

    With the ICAI entering into the battle, is BCI going to be the next and is it
    ICAI Vs BCI now.

Leave a Reply

Your email address will not be published. Required fields are marked *