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Showing contexts for: ARTICLESHIP in United India Insurance Co Ltd vs Kusum Devi & Ors on 20 January, 2025Matching Fragments
15. The Claimants had examined PW-2, Sh. Rajesh Bharija, Section Officer, The Institute of Chartered Account of India, who in addition to proving the documents of registration and taking the Entrance Test (CPT Exam), had deposed that after passing the C.A. Final Year Examination, the student can earn approximately Rs.45,000/- to Rs.50,000/- as salary.
16. The Claimants had also examined PW-4, Krishan Kaushal (Chartered Accountant), Proprietor of K. Kaushal and Associates, who deposed that the deceased Ashish Kumar Garg had joined his Firm for training w.e.f. 23.07.2012 and worked till 28.05.2013. During his Articleship Training, he was getting a sum of Rs.3,000/- per month as stipend. On qualifying as Chartered Accountant, his estimated salary would have been nearly Rs.50,000/- per month. He also deposed that as per his knowledge, the deceased had obtained 83.75% marks in Class XII. The witness clarified in his cross-examination that there are four Groups, two for Intermediate and two for final of Chartered Accountant Examination and the deceased had cleared the first Group of Intermediate.