2015 (1) TMI 1047

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....i S. Ravi, Sr. Counsel Assisted by Ch. Pushyam Kiran, Advocate, for the Respondent. JUDGMENT This appeal was admitted previously by this Court. However, no question was formulated. We, therefore, formulate the following question for decision. "Whether the billing activity calculation undertaken at the behest of Chartered Accountant amounts to practising of registered Chartered Accountancy in or....

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....ity is absolutely a clerical activity and this is being undertaken by an Accountant and their Clerks. The duty of the Chartered Accountant is to examine and verify whether proper accounting has been done conforming to the provision of law. The faculty needed for carrying out the Chartered Accountancy profession is something superior to that of the faculty of a clerk who merely do this billing acti....