Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment to Section 14A: 'Cost Accountant' now includes 'Chartered Accountant'; new Explanation added for clarity.</h1> Section 14A of the Central Excise Act has been amended by the Finance (No. 2) Act, 2009. The amendment involves replacing the term 'cost accountant' with 'cost accountant or chartered accountant' in sub-sections (1) and (2). Additionally, the existing Explanation is renumbered as Explanation 1, and a new Explanation 2 is added. Explanation 2 clarifies that 'chartered accountant' refers to the definition provided in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949.
TaxTMI 
TaxTMI 
