Right to legal representation
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....itioners or any of its officers to present his or its case before the Securities Appellate Tribunal. Explanation.-For the purposes of this section,- (a) "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section ....
TaxTMI