https://www.taxtmi.com/caselaws?id=330591 Advertisements for coaching classes and the use of the prefix "CA" did not amount to wilful breach of an undertaking not to practise chartered accountancy. Applying section 2(2) of the Chartered Accountants Act, 1949, the court noted that a member is in practice only when offering accountancy, auditing, verification, or related professional services, or holding himself out to the public as an accountant. The material showed only coaching activity for aspirants and no representation that professional accountancy services were being offered. As the respondent remained registered and had not been removed from the rolls, contempt was not made out. en-us Tue, 26 Jul 2016 00:00:00 +0530 Sat, 30 Jul 2016 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330591 Advertisements for coaching classes and the use of the prefix "CA" did not amount to wilful breach of an undertaking not to practise chartered accountancy. Applying section 2(2) of the Chartered Accountants Act, 1949, the court noted that a member is in practice only when offering accountancy, auditing, verification, or related professional services, or holding himself out to the public as an accountant. The material showed only coaching activity for aspirants and no representation that professional accountancy services were being offered. As the respondent remained registered and had not been removed from the rolls, contempt was not made out. Case-Laws Indian Laws Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330591