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    <title>2021 (4) TMI 318 - Supreme Court</title>
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    <description>Conflicting High Court rulings on challenges to an institute&#039;s tax audit cap guidelines, and the related disciplinary consequences for professional misconduct, justified transfer of the connected writ petitions to the Supreme Court under Article 139-A(1). The Court treated the issue as one of general public importance because it affected chartered accountants and the wider public requiring compulsory tax audits, and held that a single authoritative determination was needed to remove uncertainty and settle the law. The connected proceedings were centralised before the Supreme Court for decision on merits, and existing interim protection was continued pending further orders.</description>
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