Year Wise Selected Opinions

The Selected Opinions are available, year-wise, collected in volumes. Click on the volume to see opinions issued in a year, or click on the respective pdf to download the whole volume.

Volume 24 – Opinions issued between July 2018 till December 2019 (pdf) New

Volume 23 – Opinions issued between July 2017 till June 2018 (pdf

Volume 22 – Opinions issued between July 2016 till June 2017 (pdf)  

Volume 21 – Opinions issued between July 2015 till June 2016 (pdf)

Volume 20 – Opinions issued between July 2014 till June 2015 (pdf)

Volume 19 – Opinions issued between July 2013 till June 2014 (pdf)

Volume 18 – Opinions issued between July 2012 till June 2013 (pdf)
Volume 17 – Opinions issued between July 2011 till June 2012 (pdf)
Volume 16 – Opinions issued between July 2010 till June 2011 (pdf)
Volume 15 – Opinions issued between July 2009 till June 2010 (pdf)
Volume 14 – Opinions issued between July 2008 till June 2009 (pdf)
Volume 13 – Opinions issued between July 2007 till June 2008 (pdf)
Volume 12 – Opinions issued between July 2006 till June 2007 (pdf)
Volume 11 – Opinions issued between July 2005 till June 2006 (pdf)
Volume 10 – Opinions issued between July 2004 till June 2005 (pdf)

Volume 09 – Opinions issued between July 2003 till June 2004 (pdf)
Volume 08 – Opinions issued between July 2002 till June 2003 (pdf)
Volume 07 – Opinions issued between July 2001 till June 2002  (pdf)
Volume 06 – Opinions issued between July 2000 till June 2001 (pdf)
Volume 05 – Opinions issued between July 1997 till June 2000  (pdf)
Volume 04 – Opinions issued between July 1996 till June 1997   (pdf)
Volume 03 – Opinions issued between July 1995 till June 1996   (pdf)
Volume 02 – Opinions issued between July 1993 till June 1994   (pdf)
Volume 01 – Opinions issued between July 1991 till June 1992   (pdf)

The opinions are of the competent Committees constituted by the Council of the Institute and are of operational nature and not on issues on which relevant laws and rules are not explicit. These “Selected Opinions” are not a compendium of “legal advice”.

The opinions issued by the Committees to the members’ queries are dated. Since an opinion is arrived at on the basis of the facts and circumstances of each individual query, it may change if the facts and the circumstances change. An opinion may also change due to subsequent developments in law, pronouncements made by the Institute and other relevant changes. The Institute and the Committees will have no liability in connection with such opinion.

In every case the members have to take their own decisions in the light of facts and circumstances in accordance with related laws and rules etc., applicable to the issue under decision at that point in time.