This document contains a Supreme Court of India judgement concerning the constitutional validity of guidelines issued by the Institute of Chartered Accountants of India (ICAI) that limit the number of tax audit assignments a Chartered Accountant can undertake annually. The judgement addresses challenges arguing these limits violate fundamental rights. It details the legal arguments, historical context of such regulations, and the court's decision to transfer petitions from various High Courts to the Supreme Court for a definitive ruling. This is crucial for Chartered Accountants, legal professionals, and anyone concerned with tax audit regulations in India.
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