TIOL-DDT 1995 · 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 1995 </font><br>
04.12.2012<br>
Tuesday</strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Raise Personal Income Tax Exemption to 3 Lakhs; Reduce Excise and Service Tax to 8% - ASSOCHAM </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> pre-budget memorandum for 2013-14 released by ASSOCHAM wants </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Personal Income tax exemption limit to be raised to Rs. 3 Lakhs. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Excise Duty and Service Tax rate to be reduced from 12% to 8%. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Deduction of interest on housing loan to be increased to Rs. 5 Lakhs. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Effective rate of corporate tax to be brought down to 25% from 32.45% </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. Surcharge and Education Cess to be scrapped. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. Customs Duty Rates to be increased. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Justification:</strong> The ASSOCHAM justifies its demands on the following grounds: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. The base exemption limit of resident individual below the age of 60 years should be increased to Rs 3 lakh, to incentivize people to come into the tax net, ensure higher collection from greater compliance and encourage consumption and savings. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The excise duty and service tax rates were increased in the last two Union Budgets from 8 per cent to 12 per cent. Meanwhile the industrial growth has significantly fallen and due to low capital investment and high inflation, the demand for indigenous goods and services has been affected adversely. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. At present, the limit of deduction of interest on housing loan is Rs 1.50 lakh per annum. This should be increased to Rs 5 lakh to boost the housing sector as also give relief to middle class families. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. With a view to have a level playing field and removal of such levies in the proposed Direct Tax Code (DTC), the additional levy of tax by way of surcharge and education cesses should be removed on corporate assesses and similarly education cess on non-corporate assesses. The surcharges, including the education cess were levied as a temporary measure. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. Government can selectively increase customs duty rates to neutralize the effect of lower tax rate of excise duty and service tax. Besides, by increasing customs rates, the government should protect the domestic industry from unfair competition from countries like China. </font></p>
</blockquote>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax Lounge Wins Award at IITF - 2nd in Row </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>TAX</strong> Payers' Lounge at India International Trade Fair, 2012 was set up by the Directorate of Income Tax (PR, PP&OL), New Delhi to educate the taxpayers about tax laws & procedures, inform them about the taxpayer services launched by the Department to make compliance to tax laws easy, and to inculcate tax payment as a value norm to the young adults and school children. Tax Payer Education was carried out by distribution of brochures on various tax related topics, sale of books on tax matters at nominal prices and through interaction with TRPs on specific tax queries. </font></p>
<p align="center"><img src="http://www.taxindiaonline.com/RC2/image/stories/IITF.jpg" alt="" width="400" height="238" hspace="5" border="0" align="center"></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> The Lounge also had counters for PAN application, checking of tax credit by utilizing the facility of 26AS, &e filing of returns through e-return intermediaries. The Pavilion attracted large number of footfalls and was widely appreciated. The Lounge was visited by numerous dignitaries including Revenue Secretary, Chairman & Members of CBDT, Chairperson & Members of CBEC, Members of ITAT & Settlement Commission, Chief Commissioners and Commissioners from CBDT and CBEC among others. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Tax Payers' Lounge was awarded by ITPO for ‘Excellence in Display' in the category of Ministries & Departments. The Medal & Certificate was awarded by Dr. D Purandeswari, Minister of State for Commerce & Industry at an impressive ceremony in the presence of representatives of various foreign participants, States, PSUs, Ministries & business organizations. This is the second award for Taxpayers' Lounge in two consecutive years. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs - Tariff Value of RBD Palmolein, Brass Scrap, Gold and Silver </font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has changed the Tariff Values as follows. </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
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<td valign="top"><p><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of the goods </font></strong></p></td>
<td colspan="2" valign="top"><p align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff Value </font></strong></p></td>
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<td valign="top"> </td>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Existing </font></strong></p></td>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Changed </font></strong></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palmolein</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">887</font></strong> USD per MT </font></p></td>
<td valign="top" bgcolor="#D7EBC2"><p><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">864</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per MT </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass Scrap (all grades) </font></p></td>
<td valign="top"><p><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">4029</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per MT </font></p></td>
<td valign="top" bgcolor="#D7EBC2"><p><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">4010 </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">USD per MT </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Poppy Seeds </font></p></td>
<td valign="top"><p><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">5346</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per MT </font></p></td>
<td valign="top" bgcolor="#D7EBC2"><p><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">5346 </font></p>
<p><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">There is actually <strong>No Change</strong>, but this is notified again </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gold, in any form, in respect of which the benefit of entries at serial number 321 and 323 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed </font></p></td>
<td valign="top"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">561</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per 10 grams </font></p></td>
<td valign="top" bgcolor="#D7EBC2"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">561</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per 10 grams </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(Actually no change) </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Silver, in any form, in respect of which the benefit of entries at serial number 322 and 324 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed </font></p></td>
<td valign="top"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">1058</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per kilogram </font></p></td>
<td valign="top" bgcolor="#D7EBC2"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">1096</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per kilogram </font></p></td>
</tr>
</table>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2012/cnt12_106.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 106/2012-Cus.,(N. T.), Dated: November 30, 2012</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Deciding DRI Case Without Being Assigned to Adjudicate </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant was served with a SCN F.No. DRI/AZU/INV-10/2003/1773 dated 31.08.2004. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The said show cause notice was assigned for adjudication to <em>ShriK. K. Srivastava</em>, Commissioner of Customs (Adjudication) vide Office Order no. 42/2007 dated 20.07.2007, who issued notice for personal hearing but did not pass any order <em><strong>till date</strong></em>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Interestingly, the said SCN was taken up for adjudication by the <em>Commissioner of Customs (Import), Nhava Sheva</em> and he passed the impugned order by recording in this order that <strong>he has got the power to adjudicate the same in view of the Notification 112/2005 dated 28.05.2005. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Bench perused the Notification 112/2005 dated <strong>28.05.2005</strong> and observed that - <em><font color="#FF0000">"Nowhere in the notification we find that the impugned show cause notice was assigned to the Commissioner of Customs (Import), Nhava Sheva for adjudication. Therefore, we hold that the impugned order passed by the Commissioner of Customs (Import), Nhava Sheva is without jurisdiction."</font></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In fine, the appeals were allowed. </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">By the way, there is no notification numbered 112/2005-Cus(N.T) dated 28.05.2005 - it is dated 28.12.2005! </font></strong></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=28&filename=legal/cestat/2012/2012-TIOL-1771-CESTAT-MUM.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(See
2012-TIOL-1771-CESTAT-Mum) </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Appellant Caught by Railway Police for Travelling in Non-Entitled Class </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ONE </strong>of the <strong>weirdest</strong> reasons given for not appearing before the CESTAT saved the day for the appellant. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The facts go thus - Appeal against the order dated 28.01.2008 passed by the Commissioner of Customs (I), Nhava Sheva was dismissed by the Bench earlier but the same was restored by the Bombay High Court on payment of costs quantified at Rs.5000/- vide order dated 08.09.2009 in Writ Petition no. 6548 of 2009. Later, when the Stay Application had come up for hearing on 25.09.2012, the appellant requested that the same be adjourned to 28.09.2012. However, since the appellant failed to appear before the Bench, the Stay application was dismissed for non-prosecution vide order dated 28.09.2012. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Once again, the appellant is before the CESTAT with a Miscellaneous Application for restoration of the dismissed Stay application and submits that the appellant was unable to appear before the Tribunal on 28.09.2012 <font color="#FF0000">as he was caught by the Railway Police for travelling in a non-entitled class, which he had boarded by mistake. </font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The bench after noting the events that preceded the application observed - "<font color="#FF0000">The appellant seems to be a habitual defaulter so far as pursuing the proceedings not only before this Tribunal but also before other judicial forum."</font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Saying so, the CESTAT held - </font></p>
<blockquote>
<p align="justify"><em><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">"</font><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Considering these facts, we are of the view that costs should be imposed on the appellant for restoration of the stay application. The costs quantified at Rs.5000/- should be paid to the accounts of the Commissioner of Customs (Import), JNCH, Nhava Sheva within four weeks from today. On such payment, the order of this Tribunal dated 28.09.2012 would be recalled and the stay application restored to its original number."</font></em></p>
</blockquote>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=28&filename=legal/cestat/2012/2012-TIOL-1770-CESTAT-MUM.htm" target="_blank">(See 2012-TIOL-1770-CESTAT-Mum) </a></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Government Service - Promotees v Direct Recruits -DRs Win Again in SC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> seniority dispute between departmental promotee and direct recruit officers has been a tricky problem in several Government Departments. And invariably these issues reach the Supreme Court. In <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=16388" target="_blank">DDT 1992 - 29.11.2012</a></strong>, we had reported one such case pertaining to Inspectors of Income Tax. The issue relating to Central Excise Inspectors is still pending in Supreme Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Recently there was an interesting case before the Supreme Court in the case of Assam Police. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the same year - 1993, some departmental officers were promoted - totally against all rules and some direct recruit officers were appointed strictly as per rules. When the next promotion came, the promotees were placed above the direct recruits, which was promptly challenged in the Tribunal and the Tribunal held in favour of the direct recruits. The matter travelled through two stages in the High Court to the Supreme Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court while upholding the order of the Tribunal made some interesting observations. </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. When the infrastructure is founded on total illegal edifice, the endeavour to put forth a claim for counting the previous service to build a pyramid is bound to flounder. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. State is a model employer and it is required to act fairly giving due regard and respect to the rules framed by it. But in the present case, the State has atrophied the rules. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. <em>As a model employer the Government must conduct itself with high probity and candour with its employees.</em> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Government can make appointments only in accordance with the rules, for the State is meant to be a model employer. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. Recruitment rules are framed with a view to give equal opportunity to all the citizens of India entitled for being considered for recruitment in the vacant posts. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court concluded, "<em>We have stated the role of the State as a model employer with the fond hope that in future a deliberate disregard is not taken recourse to and deviancy of such magnitude is not adopted to frustrate the claims of the employees. It should always be borne in mind that legitimate aspirations of the employees are not guillotined and a situation is not created where hopes end in despair. Hope for everyone is gloriously precious and a model employer should not convert it to be deceitful and treacherous by playing a game of chess with their seniority. A sense of calm sensibility and concerned sincerity should be reflected in every step. An atmosphere of trust has to prevail and when the employees are absolutely sure that their trust shall not be betrayed and they shall be treated with dignified fairness then only the concept of good governance can be concretized</em>."</font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2012/2012-TIOL-115-SC-MISC.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See the Supreme Court Order.</font></strong></a></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"> - Wednesday'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">Intermediate product ‘non-woven fabric' captively consumed in manufacture of exempted Floor covering - duty demanded on ground that non-woven fabric was being sold in the market - Stay granted: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> applicants are engaged in the manufacture of Jute backed Floor Coverings which are exempted from the payment of duty. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The case of the Revenue is that the applicants were manufacturing an intermediate product viz. Non-woven fabric and apart from consuming the same in the manufacture of exempted Floor Covering were also clearing the same in the market. A total Central Excise duty demand of Rs.1,62,33,344/- was raised under various SCNs in respect of intermediate product i.e. Non-woven fabric captively consumed. </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 for claiming exemption under section 54F, construction of new house within three years and completion of substantial part is sine-qua-non - YES: 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 the action initiated u/s 147 can be challenged before the appellate authorities without challenging the same before the AO, particularly in a case where the return of Income is only processed - Whether for claiming exemption under section 54F, the construction of new house within three years and completion of the substantial part is sine-qua-non. And the verdict goes against the assessee. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mere payment of ST liability by agent under wrong head of Advertisement Agency Service does not meant that service tax liability has not been discharged - Proceedings by way of issuance of SCN and adjudication was not warranted - order set aside and appeal allowed: CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> this set of facts, service tax liability has been discharged by Matrix on the above said activity cannot be denied merely on the ground that it has paid under Advertisement Agency Service. As M/s Matrix has paid the service tax under the category of Advertisement Agency Service that does not mean that M/s Matrix has not paid service tax on behalf of the appellant. By mere paying the service tax liability under wrong head does not meant that service tax liability has not been discharged. The allegation of the revenue that service has been rendered by appellant but has not discharged the service tax liability is not sustainable as per section 65(7) of the Finance Act, wherein the ‘assessee' means a person liable to pay service tax and includes his agent. In this case, appellant has appointed M/s Matrix as her agent to discharge her service tax liability on her behalf and same has been discharged by M/s Matrix. </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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