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    <title>2014 (2) TMI 1103 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellant, Shri Anil Sharma, who qualified as a licensee under CHALR, 1984, could retain this status despite his partner&#039;s retirement. The authority&#039;s decision questioning Sharma&#039;s eligibility under CHALR, 2004 was deemed invalid. Emphasizing procedural fairness, the Tribunal ordered the immediate restoration of Sharma&#039;s license unless valid grounds for incompetence were proven. The decision stressed adherence to legal requirements and due process in challenging qualifications, directing the authority to issue Sharma&#039;s license in compliance with the law and the Tribunal&#039;s findings.</description>
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    <pubDate>Tue, 29 Nov 2011 00:00:00 +0530</pubDate>
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      <title>2014 (2) TMI 1103 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=244509</link>
      <description>The Tribunal held that the appellant, Shri Anil Sharma, who qualified as a licensee under CHALR, 1984, could retain this status despite his partner&#039;s retirement. The authority&#039;s decision questioning Sharma&#039;s eligibility under CHALR, 2004 was deemed invalid. Emphasizing procedural fairness, the Tribunal ordered the immediate restoration of Sharma&#039;s license unless valid grounds for incompetence were proven. The decision stressed adherence to legal requirements and due process in challenging qualifications, directing the authority to issue Sharma&#039;s license in compliance with the law and the Tribunal&#039;s findings.</description>
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