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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Multidisciplinary partnership: Chartered accountants may share profits with specified recognised professionals under amended regulations.</h1> Amendments to the Chartered Accountants Regulations allow practising chartered accountants to form a Multidisciplinary Partnership Firm and to share profits, remunerations, commissions or brokerage with specified professionals. The rules prescribe eligible professional categories-including company secretaries, cost accountants, actuaries, advocates, engineers, architects and MBA holders-and require recognition by their respective statutory institutes or universities as the qualifying criterion for partnership or profit sharing.

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