TIOL-DDT 2052 · the untouched capture
Rendered as it looked. Links and images are disabled in this view; the file itself is untouched.
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"
"http://www.w3.org/TR/html4/loose.dtd">
<html>
<head>
<title>Untitled Document</title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
</head>
<body>
<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=17063"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2013.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 2052</font><br>
25.02.2013 <br>
Monday </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Jail, Not bail in Customs Cases</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>REMEMBER</strong> the Pune hotelier Avinash Bhosale, who was arrested by Mumbai DRI as he was walking out through the green channel on charges of smuggling. Since it was late night, the DRI officials decided to keep him in a police lock-up and afford themselves a sound sleep. But given the 'stature' of the offender, it was not possible for him to spend a night in a police lock-up. So, he managed to get himself produced before a night magistrate who granted him bail. Next day, the predictable happened. The DRI sleuths came under heavy attack of criticism for taking preposterous decision to hand him over to the local police. The DRI took the matter to the Bombay High Court, which quashed the bail <em><strong><font size="1">(<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=27&filename=legal/hc/2007/2007-TIOL-812-HC-MUM-CUS.htm">2007-TIOL-812-HC-MUM-CUS)</a></font></strong></em>. Avinash Bhosale appealed to the Apex Court, which held that the offence was bailable and the night magistrate was after all right<strong><em> <font size="1">(2<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=26&filename=legal/sc/2007/2007-TIOL-255-SC-CUS.htm">007-TIOL-255-SC-CUS)</a></font></em></strong>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">People were being routinely arrested and sent to jails for alleged offences under the Customs and Excise Laws. When the Supreme Court <em><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=32&filename=legal/sc/2011/2011-TIOL-95-SC-CX-LB.htm" target="_blank"><font size="1">(2011-TIOL-95-SC-CX-LB)</font></a></strong></em> held that these offences were bailable and the arrested persons had to be released on bail, if they sought bail, it sent shock waves across the country - among the officers. “What?, we arrest somebody and he just walks away without even coming up to the court with us?” Super sleuths like the ones in DRI are appalled! Many of the officers are hopeful that the government will correct this lapse - and they did in the 2012 Budget, but owing to widespread criticism, the FM withdrew those provisions at the time of enactment. Obviously DRI and DGCEI sleuths are not happy. How can you call yourself powerful if you cannot arrest an accused? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is heard that there is a move to make offences under the Customs and Central Excise Acts non-bailable, in the coming budget. The sleuths of the Department are going to get back the power which they always exercised - but which they never had - the power to arrest alleged offenders and send them to jail without bail. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Today we bring you an article from a noted advocate strongly advocating non-bailable status for Customs offences. Please see <strong>Guest Column</strong>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please also see: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. <strong> <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=3237">CAN A CUSTOMS/CENTRAL EXCISE OFFICER ARREST WITHOUT WARRANT? </a>DDT 295 </strong></font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=3252">WHAT HAPPENS AFTER THE ARREST? BAIL?? </a>DDT 297 </font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=5228">CUSTOMS OFFENCE IS BAILABLE - NO NEED FOR ANTICIPATORY BAIL - IF ARRESTED, THE ACCUSED SHALL BE ENTITLED TO BE RELEASED ON BAIL IMMEDIATELY : BOMBAY HC </a></font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=5229">MUMBAI HC SAYS CUSTOMS OFFENCE IS BAILABLE </a></font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=6171">BHOSALE A FREE MAN - SC DECLARES ALLEGED CUSTOMS OFFENCE AS 'APPARENTLY' BAILABLE! IS THE APEX COURT RIGHT? </a></font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=6347">IS AN ARREST UNDER CUSTOMS BAILABLE IN DDT 738 </a></font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=6352">IS AN OFFENCE UNDER CUSTOMS ACT BAILABLE? HC GRANTS BAIL ON SECOND APPLICATION </a></font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=6745">BAIL IS RULE; JAIL IS EXCEPTION - INVESTIGATION TO BE COMPLETE WITHIN 60 DAYS; IF NOT COMPLETED, ACCUSED HAS A RIGHT TO BE RELEASED ON BAIL - PERSONAL LIBERTY OF CITIZEN IS A FUNDAMENTAL RIGHT : DELHI HC </a></font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=6834">TO B(AIL) OR NOT TO B(AIL) ! </a></font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=6885">NO CUSTODIAL INTERROGATION BY CUSTOMS OFFICERS - ANTICIPATORY BAIL GRANTED : DELHI HC </a></font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=7942">ARREST UNDER CUSTOMS ACT - OFFENCE BEING BAILABLE, ACCUSED HAS A RIGHT FOR BAIL - COURT CANNOT IMPOSE CONDITION OF SURRENDER OF PASSPORT OR BAR ON FOREIGN TRAVEL - BAIL HAS TO BE GIVEN EVEN IF HE IS NOT ABLE TO GIVE SURETY: BOMBAY HIGH COURT </a></font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=7972">CUSTOMS - SUMMONS - ANTICIPATORY BAIL - IMPOSITION OF CONDITIONS BEFORE ARREST NOT LEGAL OR VALID - POWER TO ARREST A PERSON BY A CUSTOM OFFICER IS STATUTORY IN CHARACTER AND CANNOT BE INTERFERED WITH - A PERSON SUMMONED IS BOUND TO COMPLY: SUPREME COURT </a></font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTMzMzU=">No Jail - Only Bail in Customs and Excise Offence Cases </a></font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14. <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTMzNDU=">Customs Offence - Should Smugglers walk off with a bail immediately after arrest? </a></font></strong></p>
</blockquote>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Deemed Export benefits for supply against ARO/Invalidation letter against Advance Authorisation - DGFT Clarifies </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>POLIC</strong>Y Circular No.9/2009-14 dated 1.10.2009 had clarified that supply of goods against Advance Release Order (ARO) is eligible for refund of duty drawback only and not for Terminal Excise Duty (TED) and supplies against invalidation letter is eligible for Advance Authorisation and TED refund.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT now clarifies that: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Benefits available against ARO/invalidation letter in respect of Advance Authorisation are as under: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A. For supply against ARO: </strong></font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Refund of Duty drawback </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Refund of TED </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>B. For supply against invalidation letter against Advance Authorisation (AA):</strong> </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Ab-initio exemption from TED. (Hence, there would be no question of refund of TED). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. AA/DFIA for intermediate supply. </font></p>
</blockquote>
</blockquote>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=46&filename=notification/dgft/2012/dgft12cir015.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Policy Circular No. 15/2009-2014 (RE 2012),Dated: February 21, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Setting up Disaster Recovery (DR) and Business Continuity Plans (BCP) Centres for IT/ITESSEZs - Guidelines </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DISASTER</strong> recovery (DR) may be seen as the process, policies and procedures related to preparing for recovery or continuation of technology infrastructure critical to a business organization after a natural or human-induced disaster occurs. Disaster recovery may be seen as a subset of business continuity. While business continuity involves planning for keeping all aspects of a business functioning in the midst of disruptive events, disaster recovery focuses on the IT or technology systems that support business functions.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DR/BCP are essential for businesses today and more especially for IT/ITES businesses. Businesses with no DR/BCP systems i.e. no saved information, no documentation, no backup hardware, and no contingency plan are unable to put into place any recovery time objectives (RTO) which is the duration of time and a service level within which a business process must be restored after a disaster (or disruption) and also are not in a position to assure "recovery point objective" (RPO), which is the maximum tolerable period in which data might be lost from an IT service due to a major incident, to its clients. Such businesses are unable to attract business as all business clients seek assurances on credible RTOs and RPOs, which are written into their business contracts. </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Setting up DRC/BCP Centres by SEZ Units : </font></strong></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. The DRC/BCP location will be approved by the DC, SEZ on an application made by the SEZ unit. Such approval will allow the SEZ unit to relocate its operations, data and employees to the DRC/BCP location upon the occurrence of a disaster. If the DR/BCP location is within another SEZ/EOU, the DC of such SEZ/EOU may also be consulted prior to issue of approval. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. DR/BCP operations by the unit as well as the list of calamities/events, which are covered under ‘disaster', must be stated and thereafter approved by the DC. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. A DR/BCP location will be provided with adequate infrastructure including telecommunication links, administrative support systems, data back up and retrieval systems as well as seating/workstations for personnel. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. On the occurrence of events pre-defined under the category of 'disaster', the unit will not need to seek prior approval of DCs to put into operation the DR/BCP strategy. However, within 48 hours of the DR/BCP being put into operation the unit must intimate the DC, SEZ </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. On the occurrence of a disaster, it will be necessary for the IT SEZs to carry out real time BCP/DRP operations including shifting of data, operations and employees to be shifted and relocated to the DRC/BCP site on a temporary basis, till restoration of operations at the original location. The validity of the relocation will be initially for a period of 90 days and may be extended by DC office and any further extension will be granted based on application to DC office. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. As this activity is envisaged as a purely internal exercise to be carried out across branches of the same SEZ entity to ensure that business continuity therefore there will be no commercial activity involved and accordingly, no commercial invoice will be raised in such movement of data, operations and employees. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. Once the DR/BCP has been approved by the DC, SEZ in which the unit is located as well as the DC where the unit is situated may both ensure a seamless transfer of data, operations and personnel as per the terms of the approval. For this purpose, necessary approvals/permissions for carrying out business at the new location, in terms of the DR/BCP approval, may be made available immediately. </font></p>
</blockquote>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=259&filename=sez/sez_misc/disaster_recovery.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dept of Commerce (SEZ Division) No.D.12/25/2012-SEZ, Dated: February 22, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Central Excise Day - Today </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CENTRAL</strong> Excise Day is celebrated on 24 February - this is the day in 1944 when the then Central Excises and Salt Act received the assent of the Viceroy and the Act was effective from 28 February 1944. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Statement of Objects and Reasons of the Act stated:- </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">The administration of internal commodity taxation in British India has grown up piecemeal over many years and has been considerably expanded during the last decade. Hitherto, the introduction of a new central duty of excise has required the enactment of a self-contained law and the preparation of a separate set of statutory rules. There are now no less than 10 separate excise Acts (the excise on kerosene being covered by a part of the Indian Finance Act, 1922) and 11 sets of statutory rules; and there are also 5 Acts relating to salt, the duty on which is by a wide margin the oldest of our taxes on indigenous commodities. The taxes being closely akin to one another, the methods of collection follow the same general pattern and many of the provisions of the various Acts are identical or closely similar; and this is the case also with many of the statutory rules. <strong>The agglomeration of statute and regulations dealing with similar matters is neither convenient for the public nor conducive to well-organised administration ……………….. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">It is accordingly proposed to consolidate in a single enactment all the laws relating to central duties of excise and to the tax on salt and to embody therein a Schedule, similar to that in the [Indian Tariff Act, 1934] setting forth the rates of duty leviable on each class of goods. At the same time, the statutory rules will be similarly amalgamated and disembarrassed of their unnecessary details. The Act and the consolidated statutory rules, together with as many manuals of departmental instructions as may be necessary, will then form a complete Central Excise Code, which will simplify the administration of this branch of the revenue system and aid such further development as may be necessary......</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This year, February 24 being a Sunday, the CBEC and its subordinate offices are celebrating the DAY today.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In Delhi, the function is organised at National Museum; Adviser to the Union Finance Minister, Parthasarathi Shome will be the Chief Guest and Revenue Secretary, Sumit Bose will be the Guest of Honour. In the field, we understand that Chief Commissioners have kindly consented to be the Chief Guests - yes some Chief Commissioners have <strong>consented</strong> to be the Chief Guests at their own functions!! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It seems the Inspectors and Superintendents are boycotting the function. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please also see our </font></p>
<table width="100%" border="0" align="center" cellpadding="3" cellspacing="0">
<tr>
<td width="97%" bgcolor="#E2E2E2"><p align="center"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17072" target="_blank"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Special Feature on Central Excise Day </font></strong></a></p></td>
</tr>
</table>
<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 color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><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</strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Appellant appointing Courier Agents outside India to delivery documents/articles -Revenue seeking ST on payment made to courier companies abroad under reverse charge mechanism - services rendered abroad completely - liability to pay ST u/s 66A of FA, 1994 does not arise - situation revenue neutral - <em>Prima facie </em>case in favour - Stay granted: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant is engaged in rendering taxable services such as Courier Agency Services and Air Travel Agency Services. They are also engaged in the business of collecting documents and articles from customers located all over India and delivering them abroad. The company has appointed various Courier Agents outside India to deliver such items outside India. The Service Tax authorities noticed that in respect of the services of courier agents engaged by the company abroad, on the payment made to such courier companies, the appellant was liable to pay Service Tax under Reverse Charge Mechanism and they had not discharged the Service Tax liability during the period 2008-09, 2009-10 and 2010-11. </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 Medical Council's amended regulations prohibit freebies gifted to practitioners by pharma companies, any fault can be found with CBDT Circular disallowing expenditure incurred on such freebies - NO, validity of Circular upheld: HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ASSESSEE</strong> is a confederation of pharma SSIs. It filed a writ against the CBDT Circular No. 5/2012 dated 1.8.2012 and prayed for its quashing. As per the Circular, the Medical Council of India in exercise of the powers vested in it under the Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002 imposed prohibition on any medical practitioner or their professional associates from accepting any gift, travel facility, hospitality, cash or monetary grant from any pharmaceutical and allied health sector Industries. So, the Circular disallows all such expenses, which are incurred on providing freebies to medical practitioners in violation of the MCI's regulations. While arguing before the High Court, the counsel for the assessee contended that the Circular had gone beyond the section itself. </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">Rejected goods cleared as Scrap on payment of duty - Revenue seeking reversal of CENVAT Credit taken u/r 16(1) of the CER, 2002 when goods were received back in factory from customers - duty paid on Scrap not considered while raising demand - rate of duty applicable is almost the same on scrap as paid by applicant and the CENVAT credit as demanded by department - <em>Prima facie</em> strong case in favour - 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> applicant is a manufacturer of motor vehicle parts, components of brass bars and electrical wiring accessories. They had received in their factory their own duty paid finished goods after rejection by the customers and on receipt of the said goods, the applicant availed CENVAT credit in terms of Rule 16(1) of the Central Excise Rules. Subsequently, these goods were cleared as ‘Scrap' on payment of duty. It is the contention of the Revenue that the applicant should have reversed the entire CENVAT credit availed by them u/r 16(1) of the CER, 2002 when they received the rejected goods. Accordingly, a demand of Rs.3,61,489/- was issued and confirmed by the lower authorities along with penalty & interest. </font></p>
<p><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our Columns Tomorrow for the judgements </font></strong></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT</strong></font></p>
<p><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>
</body>
</html>