https://www.taxtmi.com/caselaws?id=211366 A Chartered Accountant issued a certificate stating that export proceeds had been received to support a deduction claim under the Income-tax Act, although the proceeds were not in fact realised. The Court treated the false certificate as professional misconduct under the Chartered Accountants Act because the factual basis of the certification was disproved and the document facilitated an improper tax deduction. On punishment, it held that a reprimand was inadequate but the harshest penalty was unnecessary, and ordered removal of the name from the Register of Members for six months as a balanced disciplinary sanction. en-us Tue, 28 Feb 2012 00:00:00 +0530 Thu, 15 Mar 2012 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211366 A Chartered Accountant issued a certificate stating that export proceeds had been received to support a deduction claim under the Income-tax Act, although the proceeds were not in fact realised. The Court treated the false certificate as professional misconduct under the Chartered Accountants Act because the factual basis of the certification was disproved and the document facilitated an improper tax deduction. On punishment, it held that a reprimand was inadequate but the harshest penalty was unnecessary, and ordered removal of the name from the Register of Members for six months as a balanced disciplinary sanction. Case-Laws Indian Laws Tue, 28 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211366