Court :
SC
Brief :
The question which arises for consideration in these appeals is whether the provisions contained in Sections 24, 24A and 26 of the Chartered Accountants Act, 1949 (for short, `the Act’) operate as a bar against the prosecution of a person who is charged with the allegations which constitute an offence or offences under other laws including the Indian Penal Code (IPC).
Citation :
The Institute of Chartered Accountants of India Versus Vimal Kumar Surana and another
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