https://www.taxtmi.com/caselaws?id=338031 Section 21D was read to preserve pending complaints and pending information cases before the Council, so disciplinary proceedings already underway continued under the Chartered Accountants Act, 1949 as it stood before amendment. The transitional language was construed broadly, with support drawn from the General Clauses Act, and the reference was therefore maintainable under the unamended regime. On the misconduct concerning travel claims, the lapse was treated as casual rather than deliberate, the claimed entitlement was substantially supported, the return journey explanation was accepted, and the long pendency was considered. No penalty was imposed because punishment was found disproportionate to the proven misconduct. en-us Thu, 19 Jan 2017 00:00:00 +0530 Tue, 24 Jan 2017 08:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338031 Section 21D was read to preserve pending complaints and pending information cases before the Council, so disciplinary proceedings already underway continued under the Chartered Accountants Act, 1949 as it stood before amendment. The transitional language was construed broadly, with support drawn from the General Clauses Act, and the reference was therefore maintainable under the unamended regime. On the misconduct concerning travel claims, the lapse was treated as casual rather than deliberate, the claimed entitlement was substantially supported, the return journey explanation was accepted, and the long pendency was considered. No penalty was imposed because punishment was found disproportionate to the proven misconduct. Case-Laws Indian Laws Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338031