Whether chartered accountant, where service is rendered by him professionally and not as an officer on company, is disqualified under clause (b) of sub‑section (3)

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rendered by him professionally and not as an officer on company, is disqualified under clause (b) of sub‑section (3) The Government have examined the question whether on his engagement as the income‑tax consultant of a company either on payment of ad hoc fee or fees plus retainer or on fixed periodical remuneration, a practising chartered accountant is to be regarded as an offic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rvant is to do, but also the manner in which he shall do his work, or, to borrow the words of Lord Uthwatt, the proper test is whether or not the hirer had authority to control the manner of execution of the act in question . Applying this test in any case, where the chartered accountant is consulted only professionally on income‑tax matters by a company, he cannot be said to be an officer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X