https://www.taxtmi.com/caselaws?id=384226 An incidental or ancillary objects clause cannot be used to support a separate organised litigation activity unrelated to a company's main business; complaints against chartered accountants on that basis were held ultra vires the memorandum. In disciplinary proceedings, the complainant functions only as a relator, so judicial interference with the disciplinary authority's finding is unwarranted absent a clear legal or factual error. On the facts, the alleged holding-subsidiary relationship was not proved for the relevant year, and a later board resolution could not establish falsity retrospectively. The disciplinary finding of no professional misconduct was therefore left undisturbed. en-us Thu, 01 Aug 2019 00:00:00 +0530 Thu, 08 Aug 2019 21:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384226 An incidental or ancillary objects clause cannot be used to support a separate organised litigation activity unrelated to a company's main business; complaints against chartered accountants on that basis were held ultra vires the memorandum. In disciplinary proceedings, the complainant functions only as a relator, so judicial interference with the disciplinary authority's finding is unwarranted absent a clear legal or factual error. On the facts, the alleged holding-subsidiary relationship was not proved for the relevant year, and a later board resolution could not establish falsity retrospectively. The disciplinary finding of no professional misconduct was therefore left undisturbed. Case-Laws Indian Laws Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384226