29 November 2015
An articled student registered in Mumbai and staying in Mumbai has done regular B.Com from Bhopal, his home town, during his articleship period.
He managed to get the signature of his Principal of Bhopal College on form 112.
In this case FORM wise he is right, but not SUBSTANCE wise.
Substance over form shall prevail and his articleship is liable for cancellation, because he can NOT be present simultaneously at Mumbai for articleship and Bhopal to attend the college.
CAclubindia
