If anyone is not coming as per the criteria which is decided by ICAI for the articleship transfer but he/she has the recommendation letter from his current principal for transfer . Then is it possible to take transfer If he/she has completed 1.5 year of articleship and the reason for taking transfer is the good amount of stipend and better scope ???
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Recommendation Letter
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this is not an valid reason, he/she can take transfer unconditional in only first year, after that he/she can take transfer only in certain circumstances. i.e- death of CA, transfer of parents etc. and you cannot take transfer within in the 50 kilometers.
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