https://www.taxtmi.com/forum/issue?id=110668 Section 432 allows a party to proceedings before the Tribunal or Appellate Tribunal to appear in person or to authorise one or more chartered accountants, company secretaries, cost accountants, legal practitioners or any other person to present its case. Definitions of these professionals-particularly distinctions between members in employment and practising members-and a proposed amendment regarding cost accountants inform whether practising company secretaries or cost accountants may appear. In practice, a company must formally authorise any representative to appear. en-us Fri, 22 Jul 2016 12:58:08 +0530 Thu, 23 Jan 2025 15:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110668 Section 432 allows a party to proceedings before the Tribunal or Appellate Tribunal to appear in person or to authorise one or more chartered accountants, company secretaries, cost accountants, legal practitioners or any other person to present its case. Definitions of these professionals-particularly distinctions between members in employment and practising members-and a proposed amendment regarding cost accountants inform whether practising company secretaries or cost accountants may appear. In practice, a company must formally authorise any representative to appear. Discussion-Forum Companies Law Fri, 22 Jul 2016 12:58:08 +0530 https://www.taxtmi.com/forum/issue?id=110668