Home Highlights December 2015 Year 2015 This

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1. Valuation- inter-connected undertaking - related parties or not - applicability of doctrine of mutuality of interest - The fact that Appellant 1 and Appellant 2 were not...

2. Refund of Excise duty paid mistakenly - principles of unjust enrichment - though the appellants produced Cost Accountant and Chartered Accountant’s certificate, these...

3. Guilty of professional misconduct on the part of Chartered Accountant - the petitioner had made all efforts to dissuade other Chartered Accountants from taking up the...

4. Independence of Tax Auditor - Rule 51A Notified by the CBDT to prohibit an Auditor (Chartered Accountant) to have business relationship with the client other than those...

5. Cost accountant v/s Chartered Accountants - nature of work - amendment to Section 63 of the Karnataka Co-operative Societies Act, 1959 - auditing of accounts by Cost...

6. Disciplinary proceedings against Chartered Accountant (CA) - Initiation of parallel proceedings - the Committee viewed that the appointment of the Respondent was made...

7. Customs Audit Regulations, 2018 - Proper officer make take the assistance of a professional like Chartered Accountant, Cost Accountant, an expert in the field of...

8. A Member of Institute of Chartered Accountants of India (ICAI) can not be said as aggrieved person against the Institute of Cost Accountants of India for using the...

9. Refund of 4% Additional Duty of Customs (4% CVD) - 'Cost Accountants' in addition to 'Chartered Accountants' authorized to issue certificate.

10. Misconduct of Chartered Accountant - A Chartered Accountant is a person, who holds an office of confidence and not only his client, but even in Department in which...

11. Refund claim - SAD - importer appointed a new Chartered Accountant, who becomes their regular Chartered Accountant and cannot be considered as a onetime independent...

12. Valuation of imported goods - Halani Star - rejected of declared Cost, Insurance and Freight (CIF) value value - When neither the Chartered Engineer was examined nor the...

13. Money Laundering - Onus on Chartered Accountant (CA) for giving certificate - Even on a demurrer, on a perusal of Form 15CB, we find that a Chartered Accountant is...

14. Rebate of service tax paid - There is no bar by a professional Chartered Accountant (CA) in giving business consultancy for the purpose of export. Further, the...

15. Validity of Guidelines issued by the Institute of Chartered Accountants of India (ICAI) - specified number (Cap) of tax audit assignments - The guidelines which are...