temporary restricted certificate granted by a State Government under the Restricted Certificates Rules, 1932; (e) "Institute" means the Institute of Chartered Accountants of India constituted ... Register of Accountants maintained by the Central Government under the Auditors' Certificates Rules, 1932; (ha) "specified" means specified by rules made by the Central Government
appointment as aforesaid may be appointed by its firm name to be auditor of a company, in which case any partner so practising ... make rules providing for the grant, renewal, suspension or cancellation of auditors' certificates to persons in [the territories which, immediately before the 1st November
duly qualified to be registered as an accountant under the Auditors' Certificates Rules, 1932, fulfils such conditions as the Central Government may specify in this ... requisite qualifications to be registered as an accountant under the Auditors' Certificates Rules, 1932, fulfils such conditions as the Central Government may specify in this
194J for which the assessee was exempted having furnished the
auditor's certificates from the deductee hospital. The interest was
charged on the estimated ... amount of Rs. 1,50,94,139/- for
which the auditors certificates could not be provided, ignoring the
submission of the assessee company, which
challenged the auditor's certificate or yearly statements
nor has the respondent adduced any evidence on the auditor's
certification and yearly accounts ... Patkar &
Pendse. According to the Claimant, the auditors Certificates were
never alluded to and/or relied upon at the stage of pleadings. The
Claimant
were challenged.
It was not sufficient for it to produce its auditors'
certificates. The question as to the correct amount of
depreciation must therefore ... companies. No such
presumption is provided for by the Act to auditors'
certificates. Speaking of rehabilitation amount deductible
as a prior charge under
than Rs.65 crores, it is not supported by Statutory Auditor's Certificates apart from not submitting the Articles of Association of its associates ... Auditor's Certificates are concerned, such certificates were produced with the signatures of auditors, as could be seen from the documents filed by SIAL
Copies of ITR-V
d. Audited Financial Statements
e. Statutory Auditor certificates in the case of Nimbus Industries Limited and
Arena Trading (P) Limited ... along with their ITR-V, Bank Statements reflecting receipts and
Statutory Auditor certificates for your kind perusal. [PBP 1 to 14]
2. Furthermore
Register of Accountants maintained by the Central Government under the Auditors' Certificates Rules, 1932; (ha) "specified" means specified by rules made by the Central Government ... duly qualified to be registered as an accountant under the Auditors' Certificates Rules, 1932, fulfils such conditions as the Central Government may specify in this
company whose accounts are subject to audit by a certificated auditor under the Indian Companies Act, 1913; (vi) a loan advanced by a trader
