First of all my heartiest wishes to everyone connected with CA Fraternity.....Happy CA Day ....so let's keep on creating value>virtues>vision....
Let's have some fun.....
1. There was 3 friends- CA, Advocate and Doctor.....an old man offered Rs. 10 lacs to each of them, and asked them to use the money and repay the same by redepositing the same to his place of burial(kabar).....all three friends said ok and collected 10 lacs friom the old man...
After some years....that old man died....so as per promise made by those 3 friends they were required to re-deposit the same at the burial place of that old man....
Doctor ne socha-Maine toh uss insaan ki puri jindagi mein free checkup or free medicine services di...isliya 10 lacs mein se 4 lacs toh mera consideration banta h....so doctor ne kabar mein 6 lacs hi deposit karayein.....
Advocate ne socha- Maine uss insaan ke kai cases fight kiye ...lekin aaj tak apni fees nahi li, isliye 5 lacs meri fees ...and this way advocate deposited only Rs. 5 lacs in the kabar.
Now , it was the time for CA to fulfill the promise.....CA ne socha bhai maine toh aaj tak sab kuch lawfully kiya hain....aur isliye iss baar bhi law ko comply karunga, so I will re-deposit entire 10 lacs as promised ....but in view of provisions of sec 269T of the I.T Act,1961 the repayment would be made by an A/c payee cheque so as to avoid any penalty u/s 271E.
2. Three friends - CA, Advocate and Doctor was going somewhere in the car.....but unfotunately they met an accident and all 3 died.....
They reached to the Heaven-Hell two way....all three straightway tried to enter into the heaven.....outside the heaven's gate Chitragupta(Yama's secretary) stopped them..he said stop profeesionals , entry is not that simple.
First he met Doctor...examined his record and said ...Oh 5 times you left surgical instruments in patients stomach....15 times you used infected injections and 10 other serious and 10 minor flaws ....so for that go to hell for 10 yrs....
Then he met Advocate....Oh ....20 times you have produced bogus evidences , many times you befooled judges by referring wrong judgements and other 10 serious and 5 minor flaws....so You also go to hell for 10 yrs....
Finally, it was CA's turn...Chitragupta smiled and said...Oh dear....you have signed 100- 3 CD reports without examination of books of accounts ...in 50 cases you wrapped honest bank managers to pass the loan.... 30 times be-fooled Assessing Officers by giving silly explanations in the name of Accouinting Standards and 10 other seious & minor flaws...so go to hell for 7 yrs....
Advocate interrupted....Oh! why only 7 yrs...whereas 10 yrs to us...
Chitragupta explained:As per Double Hardship Avoidance Agreement entered into with the ICAI...the deduction hereby being provided for 3 yrs of Articleship completed....
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