CA Singhal Ajay Kumar, a Rank Holder in CA Final Exams held in Nov 1992 and is the Member of ICAI since Jan 1993. He has been Dy. Convener (2005-06) & Convener (2006-08 & 2011-14) of Vikas Marg CA Study Circle, Delhi (VMCA). During his tenure as Convener, he received BEST Study Circle Award, BEST Dy. Convener Award, BEST Convener award.
Further, under his Convenership, VMCA has contributed Rs. 5,01,000/- to CABF, an INITIATIVE for NOBLE cause for the Members in CA Profession.
I seek your BLESSING, SUPPORT & VOTE for CA. Singhal Ajay Kumar, a true academician and dynamic personality with a lust to serve the Profession.
Message By CA GOPAL JI AGARWAL
Dear Brothers and Sisters,
It is my pride and pleasure to introduce my Childhood Friend - CA SINGHAL AJAY KUMAR, FCA, a core and true professional, who is contesting forthcoming election of NIRC of ICAI.
He has been with me time and again in various era of life like roommate during CA Studies, Dy. Convener of Vikas Marg CA Study Circle and strong family bonding as well.
He is a brilliant scholar (35th rank in CA Final) and merit holder in ICWA. A person of full of energy, having dynamic personality and has very good qualities to usher us into this profession. I have no doubt that he will strive his best to take our Institute and fraternity to achieve greater heights of professional dignity and fulfillment.
He is a Member of ICAI since Jan 1993. Besides, FCA, he is also ACS, AICWA, MBA, LL.B. He has been Dy. Convener (2005-06) when I was the Convener, and Convener (2006-08 & 2011-14) of Vikas Marg CA Study Circle, Delhi (VMCA). During his tenure as Convener, he received Best Study Circle Award, Best Dy. Convener Award,
and Best Convener award. Further, under his Convenership, VMCA has contributed a sum of Rs.5,01,000/- to CABF, an initiative for NOBLE cause for the Members in CA Profession for which VMCA has also been awarded "Special Contribution by the Study Circle Award" by the NIRC.
Being in the core practice of CA, he is fully supported by his better half, CA Archana Singhal, FCA, LL.B., DISA, IFRS.
I most humbly request you for your blessings, open hearted support and FIRST preference VOTE for CA. Singhal Ajay Kumar, a true academician and dynamic personality with an aspiration to serve the Profession with his all integrity and sincerity.
With best regards,
Professionally yours,
CA GOPAL JI AGARWAL
66C.Determination of place of provision of service-
(1) The Central Government may, having regard to the nature and description of various
services, by rules4 made in this regard, determine the place where such services are provided or deemed to have been provided or agreed to be provided or
deemed to have been agreed to be provided.
(2) Any rule made under sub-section (1) shall not be invalid merely on the ground that either the service provider or the service receiver or both are
located at a place being outside the taxable territory.