CA Final Notes

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Top takeaways from Supreme Court's Electoral bonds Verdicts A five-judge Constitution bench of the Supreme Court on February 15 pronounced its verdict on a batch of petitions challenging the validity of the Electoral Bond scheme, which allows for anonymous funding to political parties. The top Court unanimously struck down the Electoral Bond scheme, calling it "unconstitutional". While announcing the judgement, the Supreme Court said it has arrived at a unanimous decision. "There are two opinions, one by myself and another by Justice Sanjiv Khanna. Both arrive at same conclusion. There is a slight variance in the reasoning," Chief Justice of India DY Chandrachud said. Here is what the Supreme Court said: 1. Supreme Court said political parties are relevant units in the electoral process and information about funding of political parties is essential for electoral choices. 2. Supreme Court held that anonymous Electoral Bonds scheme is violative of Right to Information under Article 19(1)(a). 3. It said infringement to the Right to Information is not justified for the purpose of curbing black money. 4. Supreme Court said information about corporate contributors through Electoral Bonds must be disclosed as the donations by companies are purely for quid pro quo purposes. 5. The top Court held that amendments in the Companies Act permitting unlimited political contributions by companies are arbitrary and unconstitutional. 6. Supreme Court said Electoral Bonds scheme has to be struck down as unconstitutional. 7. It ordered banks to forthwith stop issuing Electoral Bonds. 8. The top Court ordered that State Bank of India (SBI) shall furnish the details of Electoral Bonds encashed by the political parties. It said SBI shall submit the details to the Election Commission of India and ECI shall publish these details on the website.  ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ┍━━━━━═░★░═━━━━┑ ✪ ➻ https://t.me/canotes ℑoin us 🔜 ✪ ➻ t.me/canotes_ipcc ℑoin us 🔜 ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪➻ @canotes_foundation ┕━━━━━═░◈░═━━━━┙

📯CA Inter Revision Test Papers (RTPs) May 2024   : ✍ By ICAI 📍Paper 1 : Advanced Accounts https://t.me/CAnotes_ipcc/43617 📍Paper 2 : Corporate & Other Laws https://t.me/CAnotes_ipcc/43618 📍Paper 3 : Taxation https://t.me/CAnotes_ipcc/43619 📍Paper 4 : Cost & Mgt Accounting https://t.me/CAnotes_ipcc/43620 📍Paper 5 : Audit & Ethics https://t.me/CAnotes_ipcc/43621 📍Paper 6 : FM SM https://t.me/CAnotes_ipcc/43622 All Subject RTPs at one place 👇 http://tinyurl.com/CA-Inter-RTPs-May-2024 ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈   ┍━━━━═░★░═━━━━┑     ✪ ➻ @canotes_ipcc               ℑoin us 🔜     ✪ ➻ t.me/cainternotes_p5     ✪ ➻ t.me/cainternotes_p2     ✪ ➻ t.me/cainternotes_p4     ✪ ➻ t.me/cainternotes_p3     ✪ ➻ t.me/cainternotes_p6     ✪ ➻ t.me/cainternotes_p7    ✪ ➻ t.me/cainternotes_p8   ┕━━━━═░◈░═━━━━┙

📯CA Final Revision Test Papers (RTPs) May 2024   : ✍ By ICAI 📍Paper 1 : FR https://t.me/canotes_final/47463 📍Paper 2 : AFM https://t.me/canotes_final/47464 📍Paper 3 : Audit Not Yet Released by ICAI 📍Paper 4 : Direct Tax https://t.me/canotes_final/47465 📍Paper 5 : Indirect Tax https://t.me/canotes_final/47466 📍Paper 6 : IBS https://t.me/canotes_final/47467 All Subject RTPs at one place 👇 http://tinyurl.com/CA-Final-RTPs-May-2024 ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈   ┍━━━━═░★░═━━━━┑     ✪ ➻ @canotes_final               ℑoin us 🔜     ✪ ➻ t.me/cafinal_p1     ✪ ➻ t.me/cafinal_p2     ✪ ➻ t.me/cafinal_p3     ✪ ➻ t.me/cafinal_p6     ✪ ➻ t.me/cafinal_p7     ✪ ➻ t.me/cafinal_p8   ┕━━━━═░◈░═━━━━┙

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Pulwama, a tragedy that shook our nation, but couldn’t break our spirit. Today, we remember and pay tribute to the heroes who defended our peace with unmatched bravery 🙏🙏🙏

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