TIOL-DDT 2068 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><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></strong></font></strong></font></strong></font></strong></font><font color="#663399" size="3">TIOL-DDT 2068 </font><br>
19.03.2013 <br>
Tuesday </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">IT - Appeal - HC Can frame question other than one on which appeal is admitted</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>RECENTLY</strong> in a Revenue SLP, the Supreme Court observed, "<em>We are afraid that the Revenue is under some misconception. The proviso following the main provision of Section 260A(4) of the Act states that nothing stated in sub-section (4), i.e., 'The appeal shall be heard only on the question so formulated' shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. </em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court's power to frame substantial question(s) of law at the time of hearing of the appeal other than the questions on which appeal has been admitted remains under Section 260A(4). This power is subject, however, to two conditions, (one) the Court must be satisfied that appeal involves such questions, and (two) the Court has to record reasons therefor.</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">The High Court's power to frame a question is not fettered and in this the Direct and Indirect Taxes laws are almost identical. See the comparison between the Income Tax Act and Central Excise Act: </font></p>
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<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax Act</strong> (SECTION 260A) </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise Act</strong> (SECTION 35G) </font></p></td>
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<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, if the High Court is satisfied that the case involves a substantial question of law. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) The appeal shall be heard only on the question so formulated, and the respondents shall at the hearing of the appeal, be allowed to argue that the case does not involve such question : </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(6) The High Court may determine any issue which - </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) Has not been determined by the Appellate Tribunal : or </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) Has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1) </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal xxxxxx if the High Court is satisfied that the case involves a substantial question of law. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question : </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(6) The High Court may determine any issue which - </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) has not been determined by the Appellate Tribunal; or </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1). </font></p></td>
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<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see </font><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=37&filename=legal/sc/2013/2013-TIOL-20-SC-IT-LB.htm" target="_blank">2013-TIOL-20-SC-IT</a></font> </strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">MoF Releases Outcome Budget 2013-14 </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ACCORDING</strong> to the Preface of the Outcome Budget 2013-14, released yesterday, the "Outcome Budget" reflects the endeavour of the Government to convert "Outlays" into "Outcomes" by planning expenditure, fixing appropriate targets and quantifying deliverables of each scheme. The "Outcome Budget" is an effort of the Government to be transparent and accountable to the people. </font></p>
<p align="justify"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">INDIRECT TAXES: </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC</strong> functions with 94 Commissionerates of Central Excise, 35 Commissionerates of Customs and 6 Commissionerates of Service Tax. In its functioning, the Board is assisted by the following attached/subordinate offices:- </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">i. Directorate of Central Excise Intelligence </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ii. Directorate of Revenue Intelligence </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">iii. Directorate of Inspection </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">iv. Directorate of Human Resource Development </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">v. National Academy of Customs, Excise and Narcotics </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">vi. Directorate of Vigilance </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">vii. Directorate of Systems </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">viii. Directorate of Data Management </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ix. Directorate of Audit </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">x. Directorate of Safeguards</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xi. Directorate of Export Promotion </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xii. Directorate of Service Tax </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xiii. Directorate of Valuation </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xiv. Directorate of Publicity and Public Relations </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xv. Directorate of Logistics </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xvi. Directorate of Legal Affairs </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xvii. Office of Chief Departmental Representative </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xviii. Central Revenues Control Laboratory </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Have you heard of Help Centres?:</strong> The Outcome Budget says, "<em>The opening of the Help Centres since July 2005 at all Customs and Central Excise Zones is a pioneering venture in public private partnership in the sovereign function of tax collection. These centres provide an institutional mechanism for small tax payers, assessees, importers, exporters and service providers in the form of guidance and education to them."</em> <font color="#FF0000">Maybe the FM is not aware that all the <strong>help centres </strong>opened with much fanfare have been silently buried. </font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Cost of Collection:</strong> Cost of collection of Customs duty is 0.67% and for Central Excise and Service Tax, it is 0.96%. Each employee in the Department on an average is responsible for collecting a Revenue of Rs. 7.31 Crores while his salary is on an average 5.68 Lakhs. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A Department that does not spend its money: </strong>Out of the Rs. 3386.39 crores sanctioned to the Department, they could spend only Rs. 3241crores surrendering nearly 150 Crores. NACEN had an unspent amount of Rs. 2.61 crores and even the Holy Directorate of Systems could not spend about 3.9 crores. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Department has a work force of 53,458 officers and staff, of which 30.97% are gazetted officers and the remaining are non-gazetted employees. </font></p>
<p align="justify"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">DIRECT TAXES: </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Central Board of Direct Taxes (CBDT), created by the Central Boards of Revenue Act 1963, is the apex body engaged in the administration of Direct Taxes in India viz. income tax, corporation tax, wealth tax, etc. It consists of a Chairman and six members. It is the cadre controlling authority for the Income Tax Department. It employs a workforce of 41684 officers and staff, of which approximately 27.35% are Gazetted officers in Groups ‘A' and ‘B' categories and the remaining are non Gazetted employees in Groups ‘C' and ‘D' categories. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT is assisted by the following Directorates: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) Directorate of Income Tax (Public Relations, Printing, Publication and Official Languages) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) Directorate of Income Tax (Recovery) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) Directorate of Income Tax (Audit) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) Directorate of Income Tax (Income Tax) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(v) Directorate of Income Tax (Organization and Management Services) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(vi) Directorate of Income Tax (Systems) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(vii) Directorate of Income Tax (Investigations) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(viii) Directorate of Income Tax (Vigilance) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ix) Directorate of Income Tax (Exemption) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(x) Directorate of Income Tax (Legal & Research) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(xi) Directorate of Income Tax (International Taxation) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(xii) Directorate of Income Tax (Infrastructure) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(xiii) Directorate of Income Tax (Tax Deduction at Source) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(xiv) Directorate of Income Tax (Human Resources Development) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(xv) Directorate of Income Tax (Business Process Reengineering) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(xvi) Directorate of Income Tax (Intelligence & Criminal Investigation) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(xvii) Directorate of Income Tax (Expenditure Budget) </font></p>
</blockquote>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">E-Filing:</font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> In the year 2012-13, upto December 2012, 147.51 lakhs e-returns have been filed. The Centralised Processing Centre (CPC) at Bangalore processed 1,12,87,911 returns in this financial year up to December 2012. CPC has achieved a peak processing capacity of 1.79 Lac returns per day. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Payment of direct taxes through ATMs</strong>: The facility has been introduced by 13 selected banks both Public and Private Sector. This facility is being expanded. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>They too don't spend:</strong> The Income Tax Department, last year could spend only Rs. 3239.85 crore out of the Rs. 3897.27 sanctioned, surrendering 657 crores. </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">FORM 26AS </font></strong></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- This facility of viewing 26AS statements is available online on internet to the taxpayers. The 26AS Scheme has a potential to reduce the mis-match as the taxpayer is now aware of the gaps in the tax credit and, therefore, he facilitates the department by chasing the deductor to comply. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- In order to eliminate TDS mismatch, CBDT has issued a circular through which all Deductors have to mandatorily download Form 16A from the TIN portal. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- This also gives information about Refunds Paid, AIR Information like investment in shares, mutual funds etc. and details of TDS deducted as well as deposited. In this way the assesse can verify his details. </font></p>
</blockquote>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Prevention
of corruption Act - Arrest of and investigation against CCE - Joint Secretary
cadre officer - No sanction required: HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CENTRAL</strong> Excise Commissioner Dr.Anup Kumar Srivastava was arrested by CBI in Delhi on 13th January 2012 in a bribery case. He has challenged the taking cognizance of the offence and all investigation and judicial proceedings on the ground that he being a Joint Secretary level officer of the Central Government, no enquiry or investigation could be initiated against him for an offence falling under the Prevention of Corruption Act, 1988 (PC Act) without the previous approval of the Central Government. He pleaded that despite the fact that he brought to the notice of the CBI, even prior to his arrest, that the approval under Section 6(A) of the DSPE Act was mandatory, the CBI in complete violation of the DSPE Act continued with the investigation and filed the charge-sheet. Even if the contention of the CBI was to be accepted that the time was short and they had to lay a trap to catch a public servant red-handed as per the CBI Crime Manual, the CBI could have taken the necessary approval before the arrest of the Petitioner even after start of investigation. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Delhi High Court last week dismissed his petition holding that in this case, no sanction was required. </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see </font><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=51&filename=legal/hc/2013/2013-TIOL-208-HC-DEL-MISC.htm" target="_blank">2013-TIOL-208-HC-MISC</a></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">IRS Probationers call on President </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>PROBATIONERS </strong>of the 66th Batch of Indian Revenue Service (Income Tax) called on the President of India, yesterday (March 18, 2013) at Rashtrapati Bhavan. These officers are undergoing sixteen month training at an induction training programme in the National Academy of Direct Taxes, Nagpur. </font></p>
<p align="center"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><img src="http://www.taxindiaonline.com/RC2/image/stories/president_irs.jpg" alt="Legal Corner Icon" width="400" height="251" hspace="5" border="0" align="center"></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Speaking on the occasion, the President said that the structural changes of the Indian economy and its integration with the world economy have brought new challenges to the tax administration. He advised the officer trainees that to face these challenges of complexity, they need to equip themselves with the domestic taxation laws as well as international business laws. He asked them to
continuously update themselves with the changes in the domestic as well as international laws. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The President said that good governance is the key for the development of the nation. Ensuring inclusive growth, eradication of poverty, empowerment of people and creation of a just society are some of the challenges, which need to be addressed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The 66th batch of IRS probationers, with a mix of urban and rural background, has representation from 19 States and 1 Union Territory. It comprises of 105 officers of which 29 are ladies. </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"> – Wednesday's cases</font></strong></font></strong></font></p>
<p align="justify"><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">CENVAT credit eligibility is to be determined with reference to taxability of service on date of receipt of capital goods - CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> issue involved is regarding eligibility of CENVAT credit on Air Compressors purchased and received in the factory premises on 05/05/2005.The appellant was providing the following service viz. "Commercial and Industrial Construction Services (Pipeline Services)" which were brought into the tax net from 16.6.2005. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The adjudicating authority held that the CENVAT credit could not be availed of the duty paid on such Air Compressors though it is capital goods as the said capital goods were received in the premises of the service provider i.e. respondent before the services were held to be taxable under the Finance Act, 1994.The first appellate authority after considering the submissions set-aside the O-in-O and held in favour of the assessee.So, now the Revenue is aggrieved and is before the CESTAT. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether when assessee requests other companies to pay for scientific research and makes payment to them in subsequent year but claims deduction in return, such benefits u/s 35(1)(ii) can be denied by Revenue - NO: HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>issues before the Bench are - Whether when assessee requests other companies to pay for scientific research and makes payment to them in the subsequent year but claims deduction in return, such benefits u/s 35(1)(ii) can be denied by Revenue; Whether deduction sought in respect of the expenses made towards designing and lay out as well as other temporary partition and construction made for making the office functional is capital in nature; Whether when the assessee is in negotiations with the parties in respect of consultancy charges and professional fees, for reducing them, and finality on the quantum could not be reached even at the time of closing the accounts, whether the assessee is entitled to make a provision for the same based on the original claims made by those parties and Whether provision can be made for the entire amount of liability, although it is contingent in nature and negotiations are ongoing with the third party. 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">Digital Local Telephone Exchange Equipment (DLTEE) System assembled by BSNL is leviable to excise duty under CETH 85.17 -demand on BSNL upheld.:CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> dispute is whether the Digital Local Telephone Exchange Equipment (DLTEE) assembled by BSNL with the various components supplied by the vendors would amount to manufacture, whether such goods are excisable, marketable and are chargeable to central excise duty. This case perhaps will have wide ramifications, as BSNL might be assembling such systems at many places. The appellants (BSNL) argued against the demand on various grounds, but the Tribunal held that the resultant assembly is goods, excisable and marketable and upheld the demand. </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 align="justify"><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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