TIOL-DDT 1966 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=14276"><img src="http://www.taxindiaonline.com/RC2/image/ddt/ddt_1794.jpg" alt="DDT in Limca Book of Records" width="175" height="120" hspace="5" border="0" align="right"></a></font></strong></font><font color="#663399" size="3">TIOL-DDT 1966 </font><br>
19.10.2012 <br>
Friday </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Difference between Court and Tribunal? </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN </strong>a judgement delivered on 16th October, the Supreme Court explained, </font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A Tribunal may not necessarily be a court, in spite of the fact that it may be presided over by a judicial officer, as other qualified persons may also possibly be appointed to perform such duty. One of the tests to determine whether a tribunal is a court or not, is to check whether the High Court has revisional jurisdiction so far as the judgments and orders passed by the Tribunal are concerned. Supervisory or revisional jurisdiction is considered to be a power vesting in any superior court or Tribunal, enabling it to satisfy itself as regards the correctness of the orders of the inferior Tribunal. This is the basic difference between appellate and supervisory jurisdiction. Appellate jurisdiction confers a right upon the aggrieved person to complain in the prescribed manner, to a higher forum whereas, supervisory/revisional power has a different object and purpose altogether as it confers the right and responsibility upon the higher forum to keep the subordinate Tribunals within the limits of the law. It is for this reason that revisional power can be exercised by the competent authority/court suomotu, in order to see that subordinate Tribunals do not transgress the rules of law and are kept within the framework of powers conferred upon them. Such revisional powers have to be exercised sparingly, only as a discretion in order to prevent gross injustice and the same cannot be claimed, as a matter of right by any party. Even if the person heading the Tribunal is otherwise a "judicial officer”, he may merely be persona designata, but not a court, despite the fact that he is expected to act in a quasi-judicial manner. In the generic sense, a court is also a Tribunal, however, courts are only such Tribunals as have been created by the concerned statute and belong to the judicial department of the State as opposed to the executive branch of the said State. The expression ‘court' is understood in the context of its normally accepted connotation, as an adjudicating body, which performs judicial functions of rendering definitive judgments having a sense of finality and authoritativeness to bind the parties litigating before it. Secondly, it should be in the course of exercise of the sovereign judicial power transferred to it by the State. Any Tribunal or authority therefore, that possesses these attributes, may be categorized as a court. </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Tribunals have primarily been constituted to deal with cases under special laws and to hence provide for specialised adjudication alongside the courts. Therefore, a particular Act/set of Rules will determine whether the functions of a particular Tribunal are akin to those of the courts, which provide for the basic administration of justice. Where there is a lis between two contesting parties and a statutory authority is required to decide such dispute between them, such an authority may be called as a quasi-judicial authority, i.e., a situation where, (a) a statutory authority is empowered under a statute to do any act (b) the order of such authority would adversely affect the subject and (c) although there is no lis or two contending parties, and the contest is between the authority and the subject and (d) the statutory authority is required to act judicially under the statute, the decision of the said authority is a quasi judicial decision. </em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">An authority may be described as a quasi-judicial authority when it possesses certain attributes or trappings of a ‘court', but not all. In case certain powers under C.P.C. or Cr.P.C. have been conferred upon an authority, but it has not been entrusted with the judicial powers of the State, it cannot be held to be a court.</font></em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>We bring you this <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2012/2012-TIOL-101-SC-MISC.htm" target="_blank">judgement</a> today.</strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Gujarat Revenue Tribunal President has to be a Judge, not a Secretary to the Govt - High Court Order upheld: SC</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the judgement, the Supreme Court was actually considering an appeal by the State of Gujarat against a judgement of the High Court which allowed the writ petition, striking down Rule 3(1)(iii)(a) of the Gujarat Revenue Tribunal Rules 1982, which conferred power upon the State Government to appoint the Secretary to the Government of Gujarat, as President of the Revenue Tribunal. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court had held that Gujarat Revenue Tribunal has also the trappings of a civil court and the President who man the Tribunal can only be a judicial officer, a District Judge, and hence concurrence of the High Court is necessary under Article 234 of the Constitution of India. Consequently, the State Government ought to have followed the procedure laid down under Article 234 of the Constitution of India, which having not been done, Rule 3(1) (iii)(a) conferring the power on the State Government to appoint a Secretary to Government as President of the Tribunal, which is beyond the rule making powers of the State Government and therefore held ultravires the provisions of the Act and struck down. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court upheld the order of the High Court holding, <em>"The object of consultation is to render the consultation meaningful to serve the intended purpose. It requires the meeting of minds between the parties involved in the process of consultation on the basis of material facts and points, to evolve a correct or at least satisfactory solution. If the power can be exercised only after consultation, consultation must be conscious, effective, meaningful and purposeful. It means that the party must disclose all the facts to other party for due deliberation. The consultee must express his opinion after full consideration of the matter upon the relevant facts and quintessence. Thus, it is evident from the above that the procedure to be observed under Article 234 of the Constitution goes to the extent of the true meaning of consultative process and not an empty formality. High Court Order UPHELD. </em></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See the <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2012/2012-TIOL-101-SC-MISC.htm" target="_blank">Supreme Court Judgement</a> and <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=51&filename=legal/hc/2009/2009-TIOL-791-HC-AHM-MISC.htm" target="_blank">High Court Judgement</a>. </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">TDS on payment of Gas Transportation Charges by Purchaser of Natural gas to seller of Gas - CBDT Clarifies </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>REPRESENTATIONS</strong> have been received from various sections of the Industry on the difficulties faced in the matter of Tax Deduction at Source on Gas Transportation Charges paid by the purchasers of Natural gas to the sellers of gas. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The matter has been examined by the CBDT.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The main stakeholders in this Industry are the - Owners/Sellers of the gas (which could be a Gas <a></a>Distribution Company); Transporters of gas (which could be the Owners/ Sellers of the gas or a third party/parties) and the purchasers/end-users of the gas. The Owner/Seller of the gas may transfer the ownership of the gas to the purchaser either at the point of delivery at the premises of the purchaser or at any intermediate point. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT clarifies that in case the Owner/Seller of the gas sells as well as transports the gas to the purchaser till the point of delivery, where the ownership of gas to the purchaser is simultaneously transferred, the manner of raising the sale bill (whether the transportation charges are embedded in the cost of gas or shown separately) does not alter the basic nature of such contract which remains essentially a ‘contract for sale' and not a ‘works contract' as envisaged in section 194C of the Act. Hence, in such circumstances, provisions of Chapter XVII-B of the Act are not applicable on the component of Gas Transportation Charges paid by the purchaser to the Owner/Seller of the gas. The use of different modes of transportation of gas by Owner/Seller will not alter the position. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Transportation charges paid to a third party transporter of gas, either by the Owner/Seller of the gas or purchaser of the gas or any other person, shall continue to be governed by the appropriate provisions of the Act and TDS shall be deductible on such payment to the third party at the applicable rates. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=36&filename=notification/cbdt/2012/it12cir09.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT Circular No. 9/2012, Dated: October 17, 2012 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">SION for New Product 'Copper Based Pre-alloyed Powder R-800' - Notified </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT</strong> has notified a new SION bearing number C- 2049 in respect of the export product "Copper based pre-alloyed powder R-800”. The new entry would be:- </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
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<td><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Export Item </font></strong></div></td>
<td><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Quantity </font></strong></div></td>
<td><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Import Items </font></strong></div></td>
<td><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Quantity allowed </font></strong></div></td>
</tr>
<tr valign="top">
<td rowspan="4"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Copper Based Pre-alloyed Powder R-800</font></td>
<td rowspan="4"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">100 Kg. </font></td>
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Copper Cathode / Ingot </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Or </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Copper Scrap</font></p></td>
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">75.07 Kg </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">76.54 Kg </font></p></td>
</tr>
<tr valign="top">
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Lead Ingot </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Or </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Lead Scrap </font></p></td>
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">20.81 Kg </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21.22 Kg </font></p></td>
</tr>
<tr valign="top">
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Tin Ingot </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Or </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tin Scrap</font></p></td>
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2.04 Kg </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2.08 Kg </font></p></td>
</tr>
<tr valign="top">
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Nickel Ingot </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Or </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Nickel Scrap </font></p></td>
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4.08 Kg </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4.16 Kg </font></p></td>
</tr>
</table>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2012/dgft12pn024.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Public Notice No. 24 (RE: 2012)/2009-2014, Dated: October 18, 2012 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Exchange Rates Notified </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC</strong> has notified the Exchange Rates for imported goods and export goods with effect from 19.10.2012. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2012/cnt12_095.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Notification No. 95/2012-Cus.,(N.T.), Dated: October 18, 2012 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Anti Corruption Education for Chinese Officials </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> seems over 700,000 Government officials in China receive anti corruption education every year. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Education is given through lectures, case studies and visits to historic areas, and attendance at court trials and talks with people who have been imprisoned for corruption. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Last month, the Chinese Government organised a special class for spouses of Government servants on how to prevent corruption. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Indian CVC should also think of something like this, instead of making all the corrupt babus take a pledge on Vigilance Day. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If you see former Commissioners who lived like kings sitting on benches along with pickpockets in congested courts or when you see families of colleagues who lived well struggling to eke out a living, daughters' marriages getting cancelled, family members being humiliated in offices, courts, jails and society - maybe you will realise that it is not worth the trouble to take bribes - at least the risk of getting caught is very high. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Chief Commissioners, Please Submit your Reports - CBDT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ON</strong> 12.09.2012, the CBDT Member (A&J) called for information from the Chief Commissioners about the number of cases in which action had to be initiated due to non-receipt of reply from AG and subsequently proceedings had to be dropped on receipt of receipt of reply from AG accepting the Department's reply. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Even after a month, only two Chief Commissioners had bothered to reply to the Board. Now the Member wants compliance by 25.10.2012. What happens after that? Board will express its strong displeasure! </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/sernews/order/office_memorandum_246_2012.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DOF No. 246/94/2012-A&PAC-I, Dated: October 18, 2012 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Poor Quality of XBRL Certified by Professionals</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Ministry of Corporate Affairs has written a letter to the Presidents of Institute of Chartered Accountants of India, Institute of Company Secretaries of India and Institute of Cost Accountants of India about the poor quality of certification by Professionals of these Institutes. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Such filing are inaccurate and do not adequately represent true and fair view of the state of affairs of the company as per Section 211 of the Companies Act, 1956. Such XBRL filings, apart from being misleading, also dilute the effectiveness of XBRL for stakeholders' usage relating to the companies. <strong>It is unfortunate that professionals have certified the authenticity of such incorrect data, for which they are liable to be penalized</strong>.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Ministry tells the Institutes:</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is bounden duty of Institutes to direct its members to take necessary steps to improve the quality of XBRL filing for FY 2011-12 to be undertaken by its members. The Institute may conduct further trainings, issue guidelines, etc so that such quality related issues are appropriately resolved.</font></p>
<p><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/mca_circular_33_2012.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">MoCA No. HQ/MCA/Digitized/ ARBS/2009-Pt2, Dated: October 16, 2012 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">DDT Cartoon </font></strong></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_1966.jpg" alt="Legal Corner Icon" width="400" height="452" hspace="5" border="0" align="center"></font></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">Service Tax </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Where applicants are collecting taxes or license fee in respect of permission granted for putting up advertisement boards on private properties, applicants have a strong prima facie case against demand of Service Tax under head ‘sale of advertising space' - CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> the present case, where the applicants are collecting taxes or license fee in respect of the permission granted for putting up advertisement boards on the private properties, we find that the applicants have prima facie a strong case. In respect of advertising boards, which were on the street light poles, and in respect of the rent, which is given to the advertising agency to set up advertising board, we find that the applicants have not made out a case for total waiver of service tax. </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 producing plants through tissue culture amounts to a 'lively object' not falling within definition of 'manufacture' given in section 2(29BA) - NO, rules ITAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> issues before the Bench are - Whether producing plants through tissue culture amounts to a "lively object" not falling within the definition of "manufacture" given in section 2(29BA); Whether the activity of producing plants through tissue culture is same as the activity of exporting shrimps from the perspective of definition of "manufacture"; Whether the definition of "manufacture" given in section 2(29BA) introduced w.e.f 1.4.2009 can be applied retrospectively to AY 2007-08 for interpreting an activity within the scope of section 10B and Whether the definition of "manufacture" given in section 10AA can be extended to section 10A and 10B, when these sections does not define the term "manufacture". And the verdict goes against the Revenue. </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">While opting for SSI exemption assessee is not required to reverse CENVAT credit - strong prima facie case in favour in view of P&H decision in CNC Commercial Ltd. - pre-deposit waived and stay granted: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> issue involved is whether the applicant is required to reverse the CENVAT credit in respect of inputs lying in stock on 31.03.2008 when they opted for the SSI exemption. CENVAT credit involved on inputs contained in finished goods as well as in the material in progress also was required to be reversed by the department. Show-cause notice was issued to the applicant and the same was confirmed by the lower authorities. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The applicant is before the CESTAT with an application for waiver of pre-deposit of Rs. 1,73,674/- as duty and penalty of Rs. 25,000/-.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It was submitted that the issue has been settled by the Tribunal in the case of <em>CCE, Nashik vs. Tirupathi Pipes & Allied Inds. Pvt. Ltd. </em>- <strong><font size="1"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=34&filename=legal/cestat/2010/2010-TIOL-499-CESTAT-MUM.htm" target="_blank">(2010-TIOL-499-CESTAT-MUM)</a></font></strong> and the Revenue appeal in a similar matter was dismissed by the High Court of Punjab & Haryana in the case of <em>CCE, Chandigarh vs. CNC Commercial Ltd.</em> - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=33&filename=legal/hc/2007/2007-TIOL-796-HC-P-H-CX.htm"><strong><font size="1">(2007-TIOL-796-HC-P&H-CX)</font></strong></a>.</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><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"><strong> <a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com </a></strong></font></p>
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