https://www.taxtmi.com/caselaws?id=108360 The Supreme Court upheld the High Court's decision, ruling in favor of the respondent, a sole proprietor of a chartered accountant firm, challenging the exclusion of proprietary concerns from empanelment for audit work of Government companies. The Court found the policy of inviting applications exclusively from partnership firms to be unreasonable and discriminatory, emphasizing that efficiency in audit work is not solely dependent on firm structure but also on individual experience and proficiency. The judgment highlighted the importance of fairness and non-discrimination in empanelment decisions for audit work of Government companies and public sector undertakings. en-us Tue, 21 Jan 2003 00:00:00 +0530 Tue, 08 Dec 2015 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108360 The Supreme Court upheld the High Court's decision, ruling in favor of the respondent, a sole proprietor of a chartered accountant firm, challenging the exclusion of proprietary concerns from empanelment for audit work of Government companies. The Court found the policy of inviting applications exclusively from partnership firms to be unreasonable and discriminatory, emphasizing that efficiency in audit work is not solely dependent on firm structure but also on individual experience and proficiency. The judgment highlighted the importance of fairness and non-discrimination in empanelment decisions for audit work of Government companies and public sector undertakings. Case-Laws Companies Law Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108360