Supreme Court · 1998 INSC 466 · Decided 8 December 1998
T.D. Venkata Rao v. Union of India
- Court
- Supreme Court of India
- Citation
- 1998 INSC 466 · [1998] SUPP. 3 S.C.R. 418
- Case number
- CIVIL APPEAL No. 2824/1992
- Decided
- 8 December 1998
- Bench
- S.P. BHARUCHA, V.N. KHARE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19; Companies Act Section 226(2); Income Tax Act Section 44(AB)
Headnote
Income Tax Act, 1961: Section 44(AB)-"Chartered Accountants" and "Income Tax Practitioners "-Auditing of accounts-Entitling only Chartered C Accountants and not income tax practitioner from auditing the accounts of assessee-Validity of-Held, Chartered Accountants by training to audit the accounts-No violation of Articles 14 and 19---Constitution of India, 1950: Articles I4 and 19. D The appellant challenged the validity of Section 44(AB)of the Income Tax Act, 1961 which entitles only Chartered Accountants to audit the accounts . of persons whose business income
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