TIOL-DDT 2105 · 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 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><font color="#663399" size="3">TIOL-DDT 2105</font> <br>
15.05.2013<br>
Wednesday </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">VCES, 2013 Rules and forms notified </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>VIDE</strong> D.O.F. No. 334/3/2013-TRU dated 28th February, 2013, the JS(TRU) inter alia informed - </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>"D. Voluntary Compliance Encouragement Scheme, 2013 (VCES) </em></font></strong></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6.1 A new scheme is proposed to be introduced to encourage voluntary compliance with the following main features: </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) The scheme can be availed of by non-filers or stop-filers or persons who have not made a truthful declaration in their return. However it will not be applicable to persons against whom any inquiry or investigation is pending by the issue of search warrant or summon or by way of audit; </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) The defaulter will be required to make a truthful declaration of all his pending tax dues (from October1, 2007 to December 31, 2012) and pay at least half of that before December 31, 2013; remaining half to be paid by: </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) June 30, 2014 without interest; or </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) By December 31, 2014 with interest from July 1, 2014 onwards; </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) On compliance with all the requirements the person will have immunity from interest (as specified), penalties and other proceedings; </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6.2 <font color="#CC3333"><strong>The scheme will come into force when the Finance Bill is enacted</strong></font>. It is clarified that the tax-payers will need to settle their dues for the period after December 31, 2012 under the present law." </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Finance Bill, 2013 was enacted on the 10th May, 2013 and the "scheme had very much come into force" except that…there were no rules framed on that day regarding the form and manner of declaration, form and manner of acknowledgement of declaration, manner of payment of tax dues and form and manner of issuing acknowledgement of discharge of tax dues under the Service Tax Voluntary Compliance Encouragement Scheme, 2013. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Nonetheless, no ‘declarant' would have been eager to achieve the distinction of becoming the first to opt for the VCES, 2013 when the fact remains that he has to pay 50% of the declared tax dues by 31 st December, 2013. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Be that as it may, the Central Government has issued a notification 13/2013-ST on the 13th May, 2013 in this regard and has also issued a Circular 169/4/2013-ST informing one and all in the Department (except the general public/tax payer who would be informed through a Trade Notice/Public Notice in the days to come). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board has taken this as an opportunity to clarify a few issues as a few references were received by them, obviously from the field formations. They are as below - </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
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<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Issues </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Clarification </font></strong></p></td>
</tr>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether a person who has not obtained service tax registration so far can make a declaration under VCES? </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Any person who has tax dues to declare can make a declaration in terms of the provisions of VCES. If such person does not already have a service tax registration he will be required to take registration before making such declaration. </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether a declarant shall get immunity from payment of late fee/penalty for having not taken registration earlier or not filed the return or for delay in filing of return. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yes. It has been provided in VCES that, beside interest and penalty, immunity would also be available from any other proceeding under the Finance Act, 1994 and Rules made thereunder. </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether an assessee to whom show cause notice or order of determination has been issued can file declaration in respect of tax dues which are not covered by such SCN or order of determination? </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In terms of section 106 (1) of the Finance Act, 2013 and second proviso thereto, the tax dues in respect of which any show cause notice or order of determination under section 72, section 73 or section 73A has been issued or which pertains to the same issue for the subsequent period are excluded from the ambit of the Scheme. Any other tax dues could be declared under the Scheme subject to the other provisions of the Scheme. </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What is the scope of section 106 (2)(a)(iii)? </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether a communication from department seeking general information from the declarant would lead to invoking of section 106 (2) (a)(iii) for rejection of declaration under the said section? </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 106 (2) (a)(iii) of the Finance Act, 2013 provides for rejection of declaration if such declaration is made by a person against whom an inquiry or investigation in respect of service tax not levied or not paid or short-levied or short paid, has been initiated by way of requiring production of accounts, documents or other evidence under the chapter or the rules made thereunder, and such inquiry or investigation is pending as on the 1 st day of March, 2013. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The relevant provisions, beside section 14 of the Central Excise Act as made applicable to service tax vide section 83 of the Finance Act,1994, under which accounts, documents or other evidences can be requisitioned by the Central Excise Officer for the purposes of inquiry or investigation, are as follows,- </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) Section 72 of the Act envisages requisition of documents and evidences by the Central Excise Officer if any person liable to pay service tax fails to furnish the return or having made a return fails to assess the tax in accordance with the provision of the Chapter or rules made thereunder. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) Rule 5A of the Service Tax Rules, 1994 prescribes for requisition of specified documents by an officer authorised by the Commissioner for the purposes specified therein. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The provision of section 106 (2)(a)(iii) shall be attracted only in such cases where accounts, documents or other evidences are requisitioned by the authorised officer from the declarant under the authority of any of the above stated statutory provisions and the inquiry so initiated against the declarant is pending as on the 1 st day of March, 2013. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No other communication from the department would attract the provisions of section 106 (2)(a)(iii) and thus would not lead to rejection of the declaration. </font></p></td>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We are certain that in the currency of the VCES, 2013 many more clarifications would see the light of the day and wish that the issues that were highlighted in <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17665" target="_blank">DDT 2097</a> & <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17702" target="_blank">2100</a></strong> also be dwelt upon. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As for the rules, one may opine that the Rule 3 of the VCES, 2013 may act as a dampener. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It reads - </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">"<strong>3. Registration.</strong> - Any person, who wishes to make a declaration under the Scheme, shall, if not already registered, take registration under rule 4 of the Service Tax Rules, 1994." </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When the fact of the matter is that the scheme envisages a "voluntary disclosure of tax dues', requiring a ‘declarant' to get himself registered would saddle him with the responsibility of keeping his ‘registration' alive and file ST-3 returns long after the sun has set on the scheme. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But this is exactly what the Finance Minister wanted. Take a closer look at the content of paragraph 183 of the budget speech - </font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">"183. While there are nearly 17,00,000 registered assessees under service tax, only about 7,00,000 file returns. Many have simply stopped filing returns. We cannot go after each of them. I have to motivate them to file returns and pay the tax dues. Hence, I propose to introduce a one-time scheme called ‘Voluntary Compliance Encouragement Scheme'. A defaulter may avail of the scheme on condition that he files a truthful declaration of service tax dues since 1.10.2007 and makes the payment in one or two instalments before prescribed dates. In such a case, interest, penalty and other consequences will be waived. <strong>I hope to entice a large number of assessees to return to the tax fold</strong>. I also hope to collect a reasonable sum of money." </font></em></p>
</blockquote>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Rule 6(2) appears to be draconian. It says CENVAT credit shall not be utilised for payment of tax dues under the Scheme. It is settled law that even in cases of clandestine clearances, CENVAT Credit is allowed. It is not known what is the intention behind such condition, but it will surely take the ENCOURAGEMENT out of the scheme if there is really any.What about the receiver of the services? Can they take CENVAT Credit of service tax paid under VCES? </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2013/stnot13_010.htm" target="_blank">Notification 10/2013-Service Tax, Dated; May 13, 2013</a> & <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=41&filename=notification/servicetax/2013/sercir169.htm" target="_blank">Circular 169/4/2013-ST, Dated; May 14, 2013</a></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Classification
of the machines commercially referred to as 'Tablet Computers' </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Board informs that doubts have been raised regarding classification of products commercially referred to as Tablet Computers under the Customs Tariff, whether under heading 8517 and 8471. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Heading 8517 covers - </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And heading 8471 covers - </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board has examined the issue and observes - </font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"A Tablet Computer is designed to be primarily operated by using its touch screen. It can process data, execute programs, and connect to the Internet via a wireless network in order to, for example, exchange and manage e-mails, exchange or download files, download software applications, conduct video or VoIP ("Voice over Internet Protocol") communications, etc. In addition, it can also be connected to a cellular network to make voice calls." </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Therefore, Board has decided that machines commercially referred to as "Tablet Computers" are more appropriately classifiable in heading 8471, subheading 847130, by application of General Rules for Interpretation (GRI) of Import Tariff, 1 (Note 3 to Section XVI and Note 5 (A) to Chapter 84) and 6. This decision is consistent with WCOHSC decision to classify certain machines commercially referred to as "Tablet Computers" in heading 8471, subheading 847130. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Technology has advanced at a rate faster than the minds of tariff makers. Some years ago nobody could have thought of a telephone that can take pictures, send messages in text/picture/audio/video.., surf the internet, be a TV/music player guide you through traffic and blast your ear with radiation. Do you classify such a monster as a telephone? And what do you call a machine that can print, scan, copy, fax and be a telephone? </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, where will a <em><strong>Phablet</strong></em> be classified? (phablet is a combination of a smartphone and a tablet) </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2013/cuscir13_020.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Circular 20/2013-Cus dated 14th May, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Former
ITAT President loses in CAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> applicant, GE Veerabhadrappa is the senior most vice-president of the ITAT, appointed as a Member of the Tribunal in 1990 and as Vice president in 2005. By order dated 13.10.2011, he was appointed President of the Tribunal in "<strong>officiating capacity till the post was filled up on regular basis</strong>". By notification dated 5.5.2012, this order was modified to read "<strong>in an officiating capacity up to 31.8.2012 or further orders</strong>" whichever is earlier. On 31.8.2012, H. L. Karwa was appointed the President in place of Veerabhadrappa. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Aggrieved former President and present senior most vice-president Veerabhadrappa is before the Central Administrative Tribunal (CAT) claiming that his removal from the post of President was by "malice and personal vendetta" of the Law Secretary (present and former) owing to his refusal to cancel the transfers of some Members and the appointment of HL Karwa (the junior-most Vice President) as President was irregular as found by the Appointments Committee of the Cabinet. The applicant produced a confidential document regarding this. The CAT expressed surprise and concern that a confidential document of the ACC has been produced before it. CAT described it as not a healthy trend. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Law Ministry submitted before CAT that there were complaints regarding his integrity and that the decision was taken at the highest level after "due consideration". The Counsel offered to produce the relevant file before the CAT. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CAT dismissed the petition holding that the order appointing the Applicant as President made it clear that the appointment was "in an officiating capacity and until further orders"; that the order dated 5.5.2012 restricting the Applicant's tenure as President till 31.8.2012 was challenged by him several months later;that though there may not be delay and laches, the conduct was one of acquiescence and did not entitle him to relief; that the Government is entitled to appoint the President in an officiating capacity so as to ensure that no vacuum is left in the Institution; that the opinion expressed by the Appointments Committee of the Cabinet is totally misconceived; that it is immaterial whether the person appointed as officiating President is junior or not and there is no question of supersession. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And the Government is yet to find a regular President for the Tribunal! </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - Procuring Wood for handicrafts - Nomination of nodal agency</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A</strong> new Note 3 is added in Chapter 44 of Schedule 2 of ITC(HS) Classification of Export & Import Items for nominating Export Promotion Council for Handicrafts (EPCH) as nodal agency for certificate on due diligence adopted by the exporters in procuring wood from legal sources for manufacture of Handicraft articles. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In case of request by the foreign buyer or any other agency on showing due diligence in procurement of wood from legal sources for manufacture of handicraft articles, Export Promotion Council for Handicrafts (EPCH) will be authorized agency to issue such certificate. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2013/dgft13not013.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Notification No. No 13 (RE - 2013)/2009-2014, Dated; May 13, 2013. </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"> - Thursday'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">Windmill Doors are used with tower on which wind operated electricity generators are installed - revenue is not denying benefit of notification 3/2001-CE & 6/2002-CE in respect of tower, hence doors which are a part of tower are also entitled for exemption - Order set aside and appeal allowed: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellants are engaged in the manufacture of current transformers, voltage transformers, windmill door, electrical boxes, etc. During the period June 2001 to May 2005 they claimed the benefit of notification No. 3/2001-CE & 6/2002-CE in respect of windmill doors. </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 normal rule of valuation of stock-in-trade that they are valued at cost or market price whichever is less at end of year can be applied to derivative contracts also - 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 an assessee trading in derivative contracts can treat the same as regular stock in trade; Whether the normal rule of valuation of stock-in-trade that they are valued at cost or market price whichever is less at the end of the year can be applied to derivative contracts; Whether the ordinary principle of commercial accounting requires that while anticipated loss is taken into account, anticipated profit in the shape of appreciated value of the closing stock is not brought into account; Whether "mark to market loss" arising on such contracts can be allowed, even though when there is no actual loss and Whether derivative contracts are not purely contingent in nature rather loss or profit is somewhat ascertainable in view of constant watch on daily market value. Answers to all these questions were answered in favour of the assessee. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Since there has been no seizure of vessel or confiscation of goods, demand of duty u/s 125(2) of Customs Act, 1962 is not sustainable in law - 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>appellant had imported a vessel "Smit Lynx - Salvage Tug" in February 2011 for undertaking salvage operations of the grounded Panamanian Flag Vessel "MSC Chitra" by Bareboat Charterer M/s. MSC Mediterranean Shipping Company SA on behalf of their Principal M/s. Smit Salvage B.V., Netherland and M/s. Smit Singapore Pte. Ltd., Singapore. The appellant did not file proper IGM and Bill of Entry for home consumption in respect of the said vessel. Investigation conducted revealed that the appellant had converted the status of the vessel from foreign to coastal on 04/02/2011 by filing a manual Bill of Entry No.51 dated 02/02/2011 for clearance of provisions and bunker fuel on the vessel and paid customs duty accordingly. The said vessel after remaining in Indian waters for about 1 1/2 months was exported back on 26/03/2011. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our Columns Thursday 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>
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