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QUERY: Whether company secretaries are entitled to appear before ITAT? If yes under which provision / rule /case laws?
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Rule 50 of the Income-tax Rules, 1962 recognises the accounting examination, which inter alia, includes final examination of the Institute of Company Secretaries of India, New Delhi” for the purpose of section 288(2)(v) of the Act. Therefore, company secretaries are entitled to appear before ITAT