TIOL-DDT 1643 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 1643</font><br>
04.07.2011<br>
Monday</strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax - Electronic Filing of Returns - Digital Signature Mandatory </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBDT </strong>has amended Rule 12 of the Income Tax Rules. Clauses ( a ) and ( aa ) of the Proviso to Rule 12(3) have been substituted by a new clause (a). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The existing clauses read as: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a) a firm required to furnish the return in Form ITR-5 and to whom provisions of section 44AB are applicable shall furnish the return in the manner specified in clause (ii) or clause (iii); </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(aa) an individual or HUF required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable shall furnish the return for Assessment Year 2010-11 and subsequent Assessment Years in the manner specified in clause (ii) or clause (iii); </font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the amended version reads as: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) a firm required to furnish the return in Form ITR-5 or an individual or Hindu Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable, shall furnish the return for assessment year 2011-12 and subsequent assessment years in the manner specified in clause (ii); </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Clause (ii) requires the assessee to furnish the return electronically under digital signature. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the following categories of assesses are required to file the returns electronically under digital signature for assessment year 2011-12 and subsequent assessment years. </font></p>
<div align="justify">
<blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ a firm required to furnish the return in Form ITR-5 and to whom provisions of section 44AB are applicable; </font>
</p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ an individual or Hindu Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable; </font>
</p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ a company required to furnish the return in Form ITR-6 </font></p>
</blockquote>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Until now, digital signature was not mandatory for firms, individuals and HUF. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=35&filename=notification/cbdt/2011/it11not037.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT Notification No. 37/2011 [F. NO. 149/68/2011-SO (TPL)], Dated: July 01, 2011</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs Clearance at Airports - Board concerned </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>BOARD</strong> has come to know that advance information of passenger manifest transmitted by Airlines to Customs is not properly collated and used for mapping and profiling of passengers who are short visitors / frequent visitors or against whom offence cases have been registered in the past. This information is also not systematically utilized in cases where alerts have been issued by DRI, SIIB or other investigating agencies for monitoring and apprehending the targets. Board takes a <strong>serious view</strong> and wants suitable computerized database of frequent / short visitors to be forthwith developed at all international airports. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board is also concerned about the lack of computerized database of offence cases registered against erring passengers at international airports. Only at Chennai international airport, a customized software namely COPS is being used for maintaining and updating an offender database. The lack of database has resulted in inadequate compliance of Board's instructions relating to identification of repeat offenders for deciding fitness for arrest and launch of prosecution. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board is further concerned that there are cases of considerable variation in assessed value of similar goods at airports. The concerned Board wants the concerned Commissioners at all international airports to develop a valuation database. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board wants the Chief Commissioners to send an action taken report by 30.07.2011. What will happen if no action is taken? Board will again take a serious view! </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2011/instruction11_020.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Instruction F. No. 520/14/2011-Cus.VI, Dated : July 01, 2011 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">1% Duty - 100% Confusion - New Return Form Notified</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> per Notification No. 1/2011 – C.E DATED 1.3.2011, a 1% Central Excise duty was made effective for certain goods.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per the sixth proviso to Rule 12(1) of the Central Excise Rules, <em>where an assessee is availing the exemption notification No. 1/2011- Central Excise, dated the 1st March, 2011, and does not manufacture any other excisable goods other than those specified in the said notification, he shall file a quarterly return in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within ten days after the close of the quarter to which the return relates.</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The first return under this provision is to be filed by 10th of July 2011. Now the Board has notified the Form for filing this return – Form E.R. 8. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now-a-days, nothing comes out of the Board without a good amount of bungling and casual mistakes. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Instruction No. 6 given in the Form makes interesting reading. The instruction states; </font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>++ In the column (8) of Table at serial number 3, the assessable value means, </em></font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) where goods attract ad valorem rate of duty, the value under section 4 of Central Excise Act, 1944 (1 of 1944); </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) where goods are covered under section 4A of the Act, the assessable value as worked out under MRP after allowing deductions as provided under section 4A of the Act; </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) in case of goods for which the tariff value is fixed, such tariff value; </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(d) xxxxxx </font></em></p>
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</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This seeks to explain what the phrase “assessable value” as mentioned in Column 8 of the table to Sl. No. 3 means. A good effort by the Board, but the hitch is that column 8 does not mention “assessable value”. It relates to “quantity cleared”. “Assessable value” is shown at Column 10 and not Column 8. This shows how callous they are in manufacturing their notifications. Apparently, there is nothing like a second check. Shouldn't the Board take a <strong>serious view</strong> of such silly mistakes, it makes? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Further the Instruction No. 6(a) states that “<em>where goods attract ad valorem rate of duty, the value under section 4 of Central Excise Act, 1944 (1 of 1944)”</em>. When the effective rate is 1% adv, don't the goods attract <strong>ad valorem</strong> rate of duty? What is the purpose of mentioning it again? </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2011/exnt11_15.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 15/2011-Central Excise (N.T.), Dated : June 30, 2011 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">No Duty on ATF After All - Board issues Corrigendum </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=12693" target="_blank">DDT 1638 - 27.06.2011</a></strong>, while explaining the <em><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_052.htm" target="_blank">Customs Notification No. 52/2011 dated June 25 2011</a></strong></em>, we mentioned, </font></p>
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<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the prevailing confusion, it appears that the Government has inadvertently imposed 5% basic customs duty on Aviation Turbine Fuel falling under Chapter 2710 19 20. In fact, goods falling under Chapter 2710 19 20 are notified at S. No. 77C of Notification No. 21/02-Cus. Since, the newly inserted S. No. 72B does not make any mention of excluding goods falling under 2710 19 20 notified at S. No. 77C, by virtue of the newly inserted S. No. 72B, Aviation Turbine Fuel falling under Chapter 2710 19 20 shall henceforth attract basic customs duty of 5%. </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, Board has acted and issued a corrigendum to include 77C also in the complicated list. They have also included Sl. No. 596 – Petroleum Coke. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/corrigendum_11_52.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Corrigendum in F.No. 354/95/2008-TRU (Pt.I), Dated: June 29, 2011 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Rules of Origin For Malaysia Notified </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has notified the ‘Customs Tariff (Determination of Origin of Goods Under the Preferential Trade Agreement Between the Governments of the Republic of India and Malaysia) Rules, 2011'. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2011/cnt11_043.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 43/2011-CUSTOMS (N.T.), Dated : July 01, 2011 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Extension of DEPB – Board Clarifies </font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">BY</font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <em><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2011/ctariff11_051.htm" target="_blank">Notification No. 51/2011-Cus dated 22.06.2011</a></strong></em>, DEPB was extended till 30 th September 2011. All exports having ‘Let Export Order' upto 30.09.2011 are eligible for issue of DEPB scrips by the DGFT. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board is aware that there may be a rush of export consignments before the said date under the DEPB scheme causing extra load on the EDI system, since export consignments with ‘Let Export Order' after 30.09.2011 would not be eligible for benefits of the DEPB scheme.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, the Board wants: </font></p>
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ the field officers to take due care and ensure that all consignments that have been examined / found fit for export on 30.09.2011 are given ‘Let Export' order promptly on the EDI system. </font>
</p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ In case of any systems related problem, ‘Let Export Order' should be endorsed manually on such shipping bills on 30-09-2011 so that the interests of the exporters are not adversely affected.</font></p>
</blockquote>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2011/cuscir11_026.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Circular No. 26/2011-Cus.,Dated: July 01, 2011 </font></strong></a></p>
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<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - Trade in Border Haats across the border at Meghalaya </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> following commodities will be allowed to be traded in the Border Haats at Baliamari – Kalaichar and Lauwaghar –Balat: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Locally produced vegetables, food items, fruits, spices; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Minor local forest produce e.g. bamboo, bamboo grass, and broom stick but excluding timber; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Products of local cottage industries like Gamcha, Lungi etc; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Small locally produced agriculture household implements e.g., dao, plough, axe, spade, chisel etc; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Locally produced garments, melamine products, processed food items, fruit juice, etc. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is as per the provisions of Memorandum of Understanding dated 23.10.2010 between India and Bangladesh and facilitates trade in Border Haats at Baliamari – Kalaichar and Lauwaghar –Balat across the borders at Meghalaya. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2010/dgft10pn061.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Public Notice No. 61/2009-2014 (RE-2010), Dated: July 1, 2011 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Import of Fuel as Basic Raw Material - DGFT clarifies </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IMPORT</strong> of Fuel is governed by the General Note for Fuel specified in HBP v2 as amended by PN No. 66/2009-14 dated 19.5.2010. The amendment allowed import of fuel even for Adhoc Norms cases under Paragraph 4.7 of Handbook of Procedures, v1. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT has noticed that this provision is also applied to cases where ‘Fuel' is being used as a main raw material for manufacturing export product and in such cases the import entitlement is determined as per the ‘General Note for Fuel'. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In this regard, DGFT clarifies as follows: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) The General Note for Fuel has been incorporated in view of provisions at para 4.1.3 of FTP which allows fuel as an additional input to obtain export product. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) In cases where fuel is used as a single input or basic raw material and not as an additional input to the export product, the entitlement shall not be as per the General Note for Fuel. Rather the import entitlement will be either as per SION, if it exists or in non-SION cases, an applicant can seek the inputs in terms of para 4.7 of the HBP v1 and the final adjustment will be made as per adhoc / SION fixed by Norms Committee. </font></p>
</blockquote>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=46&filename=notification/dgft/2010/dgft10cir033.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT CIRCULAR NO. 33/(RE-2010)/2009-14, Dated: July 1, 2011 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - Exemption for export of cotton waste including yarn waste and garneted stock </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> has been decided that the cap of additional 10 lakh bales, on export of cotton during the cotton season 2010-11 (upto 30.09.2011), will apply only to Tariff codes 5201 and 5203. This cap shall not apply to export of cotton waste including yarn waste and garneted stock(Tariff code 5202). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Cap of 10 lakh bales will not be applicable to export of cotton waste including yarn waste and garneted stock [ITC(HS) Code 5202]. However, condition regarding registration of contracts with DGFT will continue to apply. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2010/dgft10not058.htm" target="_blank">DGFT Notification No. 58(RE-2010)/2009-14, Dated : July 1, 2011</a> and <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=46&filename=notification/dgft/2010/dgft10cir034.htm" target="_blank">DGFT Policy Circular No. 34/(RE-2010)/2009-14, Dated: July 1, 2011 </a></strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600"> – Tuesday's cases</font></strong></font></strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left"><strong><font color="#663399">Customs</font></strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Common Adjudicating Authority - Department directed to consider request of petitioner: HC</font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">PETITIONER</font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> requests for a common adjudicating authority to ensure that there are no divergent orders. The writ petition is disposed of with the direction to the Department to decide the request of the petitioner within a period of six weeks from the date copy of this order is communicated. In case of an adverse decision, it will be open to the petitioner to revive the present writ petition. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But is a common adjudication authority valid under the Law? </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether when assessee follows project completion method as per AS-7, it is entitled to set off receipts from sale of TDR against costs of work-in-progress - Whether such sum is taxable in year of receipt - NO, says ITAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ASSESSEE</strong>, a builder, had taken up a slum rehabilitation project and started the construction of transit building on the land provided by Municipal Corporation of Greater Mumbai (MCGM) - in FY 2005-06, MCGM came up with a proposal that if assessee was ready to handover the possession of transit buildings it would grant TDRs – the assessee received TDR vide certificate dated 2.10.2005 and another TDR measuring vide certificate dated 3.6.2006 - the TDR dated 2.10.2005 had been sold by the assessee for a sum of Rs 9,92,04,469/- and the TDR dated 3.6.2006 had been sold for Rs.5,55,86,123/- in the same FY in which these were received i.e. AYs 2006-07 and 2007-08 respectively. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Central Excise</font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Had single registration been granted initially, clearances would have been exempt u/Notfn 67/95-CE - In such a scenario, prima facie case made for grant of stay from recovery of interest: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THOUGH</strong> as per the apex court judgment, whenever there is a delay in payment of duty, interest is automatic and consequential, however in the instant case the facts are different and distinguishable. The appellant had applied for single registration, which was denied to them initially and subsequently after the order of this Tribunal, which was upheld by the High Court, they were granted single registration in 2007. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our columns Tomorrow for the judgements </font></strong></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT</strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a Nice Day.</font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@taxindiaonline.com"><strong>vijaywrite@taxindiaonline.com </strong></a></font></p>
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