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The judgment addresses the Writ Petitions filed by Mr. A. Irudayam, who was a former employee of the Institute of Chartered Accountants of India. The petitioner sought justice for the students of Chartered Accountancy alleging that their fundamental…
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Login to write your newsIn a resolute stance against corruption, the Central Bureau of Investigation (CBI) has apprehended a Chartered Accountant (CA) for demanding and accepting a bribe of Rs. 50,000. The CA, empanelled with Canara Bank, had been assigned to conduct a sto…
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Login to write your newsPetitioner, a trader, carried on sale of imported LED flash lights. His premises was inspected by the Legal Metrology team, and discrepancies as to printed MRP on packaging of lights were found. Proceedings for compounding u/s 48 were initiated and …
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This comprehensive guide offers valuable insights into Category III Alternative Investment Funds (AIFs), shedding light on their investment scope, fund structures, leverage positions, minimum investment requirements, and tax implications. By delving into the nuances of Category III AIFs, this resource equips investors with the knowledge to navigate the complexities of these funds and make informed investment decisions.
The case involves a reference under Section 21(5) of the Chartered Accountants Act, 1949, regarding allegations of misconduct against a Chartered Accountant. The complainant accused the respondent of selling shares and continuing to receive dividends before transferring the shares to the complainant. The Disciplinary Committee found the respondent’s conduct unworthy of a Chartered Accountant and proposed the removal of the respondent’s name from th…
The Karnavati Cooperative Bank Limited filed a writ-application challenging the order passed by the Disciplinary Committee constituted under Section 21B of the Chartered Accountants (Amendment) Act, 1949. The bank alleged that the respondent, a Chartered Accountant, had given a clean report without actual cash verification, leading to misappropriation of cash by the bank’s cashier. The respondent was held not guilty by the Disciplinary Committee, a…
The case involves a complaint against a Chartered Accountant for unethical behavior, including raising a bill for 19 years of services in a single year and using threatening language in written communication. The Disciplinary Committee found the Chartered Accountant guilty of unprofessional conduct and recommended a penalty of reprimand. The Council of the Institute of Chartered Accountants of India upheld the recommendation, and the High Court of …
The article provides a comprehensive exploration of professional misconduct for members of the Institute of Chartered Accountants of India (ICAI). It delves into the provisions of the Chartered Accountants Act, 1949, particularly focusing on Section 22 and the associated Schedules I and II. The legal analysis covers the definition of professional misconduct, the disciplinary process, the powers of the Board of Discipline and the Disciplinary Commit…
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Digital gold investments have emerged as a modern and convenient way to invest in gold, offering high liquidity, accessibility, and security compared to physical gold. This synopsis delves into the key advantages of digital gold investments, highlighting their potential to provide investors with a seamless and transparent approach to gold ownership. By exploring the advantages of digital gold, investors gain valuable insights into the convenience, …
As healthcare costs continue to rise, it becomes essential to evaluate and enhance existing health insurance coverage. This synopsis highlights key strategies to increase health insurance cover, including the purchase of add-ons or riders such as room rent waiver and maternity cover. With the potential limitations of basic health insurance due to sub-limits and deductibles, individuals are encouraged to explore options for augmenting their coverage…
Category I Alternative Investment Funds (AIFs) primarily focus on investing in startups, early-stage ventures, small- and medium-sized enterprises (SMEs), as well as infrastructure and other social ventures. These investments are considered economically and socially desirable by the government or regulators. While they offer the potential for higher returns, they also come with a higher level of risk compared with traditional investment options. Ca…
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