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From the Courts »
 IMG Media Limited, 608, 1,B/2 Sai Prasad Co.Hsg, Society, Western Expressway, Highway Road, Mumbai-400051 Vs. Dy. Director of Income Tax (International Taxation)-3(1), 136, 1st Floor, Scindia House, N.M.Road, Ballard Pier, Mumbai-400038
 Mr.Shanti Sarup Reniwal, 302 Sylverton Building, 102, Wode House road, Colaba, Mumbai-400005 Vs. Asstt. Commissioner of Income Tax-CC-38, Aayakar Bhavan, M K Road, Mumbai-400020
 Shri Abhimanyu Semlani, 105, Stanley Regency, Beverly Park, Near Cinemax Theater, Mira road (E), Mumbai-401107 Vs. Income Tax Officer, 25 (1)(2), Room No.204, C-11, Pratyakashya Kar Bhavan, BKC- Bandra, Mumbai-400051
 Bhoopender Singh, 83, Girdhar Enclave, GT Road, Near-IME College, Sahibabad, Ghaziabad. Vs. ITO, Ward-1(2), Ghaziabad.
 Acit, Central Circle-13, New Delhi Room No. 332, Ara Centre, Jhandewalan Extn., New Delhi Vs. M/s Elel Hotels And Investments Ltd.9th Floor, Hotel Sea Rock, Band Stand, Bandra (W), Mumbai
 Lodhi Property Company Ltd., 15AB, Amon New Delhi, New Delhi Lodhi Road, New Delhi 110 003 Vs. ACIT, Circle 4(1), New Delhi
 CIT vs. Deogiri Nagari Sahakari Bank Ltd (Bombay High Court)
  CIT Vs. Meghalaya Steels Ltd (Supreme Court)
 Safilo India Private Limited 1201/02/03, Meridian Business Centre, Plot No. 27, Sector 30A, Opp. Sanpada Railway Station, Vashi, Navi Mumbai-400 705 Vs. Dy. CIT 15(3)(2), Mumbai
 Sheetal Abhinandan Lodha, 412,4th Floor, 17G, Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort, Mumbai-400001 vs. Dy. Commissioner of Income Tax, Cen Cir-7(3) (Erstwhile Central Circle 42), Room No.655, Aayakar Bhavan, M K Road, Mumbai-400020.
  Commissioner Of Income Tax (C)-I Vs. Mgf Automobiles Ltd.

CA firm is not a shop under Bombay Shops and Establishments Act
August, 15th 2006
A 30-year-old battle later chartered accountants (CAs) in Maharashtra have regained their position as "learned professionals'' on the same footing as the three traditional professions-church, medicine and law. Significantly, CA firms would no longer have to abide by the labour laws that are part of the Bombay Shops and Establishments Act.

In a landmark order, the Bombay high court has held that the office of a chartered accountant was not a "business and commercial'' establishment. A division bench of Justice S B Mhase and Justice S R Sathe struck down as "unconstitutional'' sections of the Bombay Shops and Establishment Act that included CAs within the definition of commercial establishments.

The court's orders came on a petition filed by one of the city's top CA firms, Ms A F Ferguson and Company, and six of its partners. Senior advocate Jamshed Cama had challenged the constitutional validity of the amendment in the Act in 1977, which brought CA firms within its purview.

Cama contended that the CA firm was not involved in commercial activities but a profession that involved intellectual skill and manual skill controlled by intellectual skill. It did not deal with production or sale of commodities.

Associate Advocate General Ashutosh Kumbhakoni, representing the state, contended that the CA firms had many employees and was essentially a commercial venture.

The major impact of the judgment would be that CA firms would no longer have to abide by the labour laws that are part of the Act. The Bombay Shops and Establishments Act provides for specific work hours and holidays for employees as well as health and safety measures. The Act laid down that employees working in such establishments would not work for more than eight hours in a day with a recess of one hour and or more than 48 hours in a week. 

The judges observed that CA firms were being wrongly equated with shops. "The working hours of the office of the chartered accountant cannot be regarded like that of a shop or establishment,'' said the judges. "It will be difficult to maintain relations and entertain clients by the CAs.''

The judges referred to a 1964 judgment that addressed similar questions and held that the three traditional professions had to change with time and new developments in trade, commerce and industry require a new class of professionals-chartered accountants.
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