TIOL-DDT 1667 · 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 1667 </font><br>
</strong></font><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">05.08.2011 <br>
</font></strong><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Friday </font></strong></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Service Tax - No Idea! </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Idea did not click with Supreme Court. Idea Mobile Communications was in the Supreme Court in appeal against an order of the Kerala High Court that sale of SIM cards is a taxable service. The Supreme Court held, “<em>SIM Cards are never sold as goods independent from services provided. They are considered part and parcel of the services provided and the dominant position of the transaction is to provide services and not to sell the material i.e. SIM Cards, which on its own but without the service, would hardly have any value at all. Thus, the value of SIM cards forms part of the activation charges as no activation is possible without a valid functioning of SIM card and the value of the taxable service is calculated on the gross total amount received by the operator from the subscribers. The Sales Tax authority understood the aforesaid position that no element of sale is involved in the transaction</em>”. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court delivered this judgement yesterday and we bring it to you today. Please see<strong> <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=12893" target="_blank">Breaking News</a></strong>. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax - Renting of Immovable property - Bombay HC upholds </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>YESTERDAY</strong> the Bombay High Court, disposing a batch of writ petitions, upheld the constitutional validity of levy of service tax on renting of immovable property with its retrospective amendment. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">No Indian Rice for Indians in USA - Rice in Baggage Prohibited</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A</strong> few kgs of rice lovingly packed by mother is an essential item in the baggage of almost every South Indian student/professional proceeding to USA, but no more. CBEC in its latest Circular informs that: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">“The US Department of Agriculture, Animal and Plant Health Inspection Service (USDA – APHIS) has notified new phytosanitary regulations for the entry of rice from countries including India where Khapra beetle (Trogoderma granarium) is known to occur. These regulations, inter alia prohibit non-commercial rice consignment including passenger baggage and mail with effect from 30 th July 2011. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is, therefore, clarified that all air passengers travelling to USA should not carry rice in their baggage. The prohibition would also be applicable in dispatch of rice through other means such as courier or mail”. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The USDA – APHIS informs, “<em>In the past year, an increasing number of rice shipments from these countries have been found to be infested with Khapra beetle at U.S. ports of entry. In order to protect U.S. agriculture and natural resources from the introduction and spread of Khapra beetle, APHIS has restricted or prohibited the importation of rice from countries where the beetle is known to occur</em> ”. </font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The APHIS adds, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Khapra beetle is a small, brown beetle between 2 and 3 millimeters long. It will feed on grains, cereal products, and almost any dried plant or animal matter. The introduction and establishment of this beetle into the United States poses a serious threat to stored agricultural products, including spices, grains, and packaged foods. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Previous detections of Khapra beetle have resulted in massive, long-term control and eradication efforts at great cost to the American taxpayer. Established infestations are difficult to control because the beetle can survive without food for long periods of time, requires little moisture, hides in tiny cracks and crevices, and is relatively resistant to many insecticides and fumigants. These factors, combined with its small size, make the Khapra beetle one of the world's most destructive pests. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Restrictions on the Importation of Non-commercial Quantities of Rice</strong>: Non-commercial quantities of rice from countries where Khapra beetle is known to occur are prohibited from entering the United States. This includes rice for personal use including those transported in international passenger baggage, by mail, or by courier. The Khapra beetle's size and other characteristics make it very difficult for members of the general public to identify. Returning travellers must declare all agricultural items on their Customs Declaration Form or verbally to a U.S. Customs and Border Protection officer or agriculture specialist at the first U.S. port of entry. Failure to declare agricultural items can result in up to USD 10,000 in fines and penalties. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Restrictions on the Importation of Commercial Shipments of Rice</strong>: Commercial shipments of rice originating from countries where Khapra beetle is known to occur must be inspected and accompanied by a phytosanitary certificate with an additional declaration stating that the shipment has been inspected and found free of Khapra beetle. A phytosanitary certificate or phytosanitary certificate of re-export with the same additional declaration is also required for commercial shipments of rice originating from countries known to have Khapra beetle that make entry into another country before re-exportation to the United States. The means of conveyance must also be inspected. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2011/cuscir11_034.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Circular No. 34/2011- Cus., Dated: August 3, 2011 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - Re-import of perishable edible / food products for re-export </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A</strong> clarification was sought on the applicability of condition of shelf life of 60% stipulated under Para 13 of Chapter 1A (General notes regarding Import Policy) of ITC(HS) in case of re-import of edible/food products like frozen meat, frozen mango slices and pulp etc. under the para 2.38 of Foreign Trade Policy. Sometimes edible/food products exported abroad are re-imported for relabeling/repack/rework and re-exported subsequently. Since the condition of shelf life of 60% pertains to goods imported into the country, it has been requested to clarify whether the said condition is applicable for such goods. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It has been decided that the condition of 60% shelf life stipulated under para 13 of Chapter 1A (General notes regarding Import Policy) of ITC (HS) is not applicable to re-import for export purpose under para 2.38 of Foreign Trade policy. However, this will be subject to following conditions. </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Re-imported edible/food products to meet stipulated phytosanitary conditions. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Importers to give an undertaking to Customs that re-imported the goods are not sold in the domestic market. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Importers to submit a certificate to Customs that such goods have been re-exported. </font></p>
</blockquote>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=46&filename=notification/dgft/2010/dgft10cir035.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Policy Circular No. 35 (RE-2010)/2009-2014, Dated: August 04, 2011 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Import policy of Worked monumental or building stone </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Import policy for <em>Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate)</em>, is “Import permitted freely provided CIF value is <strong>US Dollars 50 </strong>& above per square metre.” Now the CIF value is amended to 60 dollars that is now the import is permitted freely if CIF value is US Dollars 60 and above per square meter instead of the earlier value of US Dollars 50 . </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2010/dgft10not065.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Notification No. 65 (RE-2010)/2009-2014, Dated: August 04, 2011 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - Quota of Skimmed Milk under Tariff Rate Quota Scheme </font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">QUANTITY</font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> permitted for import of Skimmed and Whole Milk Powder under Tariff Rate Quota Scheme is increased from 30,000 MTs to 50,000 MTs, with immediate effect. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2010/dgft10pn066.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Public Notice No. 66 (RE-2010)/2009-2014, Dated: August 04, 2011 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - Restoration of DEPB benefit on export of Cotton yarn </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DEPB</strong> benefit on export of “Cotton yarn including Melange yarn” was withdrawn vide Public Notice No. 57/2009-14 dated the 21st April, 2010. Exports made on or after 01.04.2011 will now be entitled for DEPB benefit under DEPB entry Sl. No. 78 of the Product Group “Textiles”. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2010/dgft10pn067.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Public Notice No. 67 (RE-2010)/2009-2014, Dated: August 04, 2011 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - Restoration of DEPB benefit on export of Cotton yarn </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DEPB</strong> benefit on export of “Cotton” was withdrawn vide Public Notice No. 45 (RE 2010)/2009-14 dated the 31st March, 2011. Exports made on or after 01.10.2010 will now be entitled for DEPB benefit under DEPB entry Sl. No. 22D of the Product Group ‘Miscellaneous'. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2010/dgft10pn068.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Public Notice No. 68/2009-2014 (RE-2010), Dated: August 04, 2011 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - ICD Marripalem in AP included in ports for export promotion benefits </font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ICD</strong> Merripalem, Guntur District, (AP) is included under para 4.19 of HBP v.1 for availing export promotion benefits. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC has already amended 31 notifications in May 2011, to include Marripalem in the list of eligible ports/ICDs. Please see <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=12542" target="_blank">DDT 1613-23 05 2011</a></strong>. This time around, it took the DGFT more than two months to amend the HBP. Let us hope the Customs would not create any problems for the gap in dates between the Customs amendment and the DGFT amendment. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Why can't the Customs notifications state that the ports as mentioned in the HBP would apply or vice versa ? Why should there be such duplication in these notifications? </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2010/dgft10pn069.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Public Notice No. 69 (RE-2010)/2009-2014, Dated: August 04, 2011 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Black Money for CBI Officer? Coal Officer arrested</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> was literally black money. Money made out of coal. The general Manager of BCCL was arrested by CBI while offering a bribe of Rs. 5 Lakhs to a CBI officer. The CBI was conducting a surprise check on the allegation of mixing of soil and stone in the coal stock, when the GM tried to influence, offering the bribe amount.</font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Will Customs Confiscate Kama Sutra? Moral Policing? </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Customs confiscated certain goods alleging them to be obscene. From Additional Commissioner to Tribunal, all the adjudicators found the goods to be obscene even though an eminent lady had opined that “ <em>Every civilised society in the world permits adult entertainment within the privacy of their homes, without flouting moral values, and moral policing cannot be condoned when society itself has relaxed its notions of permissiveness in terms of dress code, marital status and even gender orientation”. In view of the above facts, and considering that literature, cinema, advertisement, hoardings, lifestyle everything has undergone a sea change since sex education was introduced in schools it is my considered opinion that one cannot object to these games which are avowedly meant for adults who are expected to be responsible to their duties as parents and conscientious members of society</em>”. Her opinion did not find favour with the Tribunal. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But the High Court took a different view. The High Court observed, “<em>Acquisition of knowledge for enjoyment of sex through various means is not by itself a prohibited activity”. High Court held that the goods were not obscene, “ If that not be so, books like Kama Sutra should also be banned on the charge of obscenity as this ancient Sanskrit treatise on the art of love and sexual techniques also candidly contains various instructions for heightening the pleasures of sexual enjoyment</em>”. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We bring you this judgement today. Please see <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=12891" target="_blank">Breaking News</a></strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=12891">.</a></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Can the decision on what is obscene, be left to the intelligence or the lack of it of the Customs? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Khushwant Singh is said to have subscribed to the ‘<strong>Screw</strong>' magazine, which the customs department cleared on the pretext of it being an engineering guide! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Khushwant Sing once wrote, “Once when I was in the US I took a year's subscription to Playboy and wrote to its editor not to have the name of the magazine on the wrapper. He ignored my request. No sooner, than the first copy arrived, I got a letter from the Indian customs asking me to explain why I was receiving obscene literature.<strong> I have little doubt the customs chaps enjoyed looking at the girlie pictures and even sold the journal at a considerable profit!</strong>” </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RK Laxman also had a similar experience with the Indian Customs. </font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Murder is a crime, but writing about murder is not; Sex is not a crime but writing about sex, is. </font></em></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Please also see</strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9398" target="_blank"> <strong>DDT 1157 – 20.07.2009 </strong></a></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Lok Pal Bill Introduced in Parliament PM out of its purview </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>WHETHER</strong> it is a joke pal or not, the Bill is now in Parliament. The Lok Pal would be a sitting or former CJ or Judge of the Supreme Court and is to be appointed by a Committee consisting of: </font></p>
<div align="justify">
<blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. The Prime Minister
</font>
</p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Lok sabha Speaker
</font>
</p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Leader of Opposition in the Lok sabha
</font>
</p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Leader of Opposition in the Rajya sabha
</font>
</p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. A Union cabinet minister
</font>
</p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. A Supreme Court Judge
</font>
</p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. A Chief Justice of a High Court.
</font>
</p>
<p>8. <font size="2" face="Verdana, Arial, Helvetica, sans-serif">An eminent Jurist
</font>
</p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. A person of eminence in public life </font></p>
</blockquote>
</div>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Is the Lok Pal our only answer to corruption? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>The <a href="http://www.taxindiaonline.com/RC2/pdfdocs/wnew/lokpal_bill_2011.pdf">Lok Pal Bill 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"> – Monday's cases</font></strong></font></strong></font></p>
<p><strong><font color="#663399" 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">Central Excise </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">MODVAT - Capital Goods - Iron and Steel structures manufactured and used captively in factory for installation of Sugar factory - Not capital Goods - Anything required to make goods finished item can be described as component parts: SC</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ANYTHING</strong> required to make the goods a finished item can be described as component parts. Iron and Steel structures would not go into the composition of vacuum pans, crystallizers etc. If an article is an element in the composition of another article made out of it, such an article may be described as a component of another article. Thus, structures in question do not satisfy description of 'components'. </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, even if assessee admits different sums of undisclosed income on two different days, and then retracts one of disclosure statements, no addition can be sustained for having recorded false statements during search - YES, says Madras HC</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>WHEN</strong> the assessee had explained his statement as not correct in the context of the materials produced, the Tribunal would not be justified in its conclusion that the statement made would clothe the assessment with legality. Except for the statements referred to by the Tribunal, it had not adverted its attention to the materials produced by the assessee before the CIT (A) explaining the claim that the said amount could not be included in the hands of the assessee. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - Export of Cotton - Mis-declaration is a question of fact to be decided by DGFT; Allocation cannot be made under a new policy, when application was made under old policy: HC</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>WHETHER</strong> the Petitioners did make a misdeclaration is an important issue which must be adjudicated upon. That issue turns on an assessment of fact which must be left to the DGFT to determine. DGFT has proceeded on the erroneous assumption that the Petitioners had made a fresh application for allocation. This is erroneous because the Petitioners had made an application for the allotment of a certain quantity of raw cotton and after the issuance of three EARCs, the Petitioners claimed the issuance of six EARCs which remained in balance. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our columns Monday for the judgements </font></strong></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Monday with more <strong>DDT </strong></font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a Nice Weekend. </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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