TIOL-DDT 2127 · the untouched capture
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<p><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 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></strong></font></strong></font></strong></font><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"></font></strong></font><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT 2127</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
14.06.2013<br>
Friday </font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">How many times can I apply under the VCES, 2013? </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>MAILS</strong> on <strong>VCES, 2013</strong> seem to drop in to our mail box with amazing regularity and we are hard pressed to carry them simply because the Board Circular <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=41&filename=notification/servicetax/2013/sercir169.htm" target="_blank">169/4/2013-ST</a></strong> dated 13/05/2013 offers clarification only on "four” issues whereas there are many more issues on which the Trade/Public seeks clarity. In fact, we have covered many such issues in <strong>DDT <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTc2NjU=" target="_blank">2097</a>, <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTc3MDI=" target="_blank">2100</a>, <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTc3NTg=" target="_blank">2105</a> , <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTc3NjU=" target="_blank">2106 </a>& <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17914" target="_blank">2120</a>.</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As for the Trade Notices that were supposed to have been issued based on the said Circular, we enquired with some local Commissionerates and were told that they were gearing up to receive a flood of applications under the VCES, 2013 and since the Public is fully aware of the "munificent" scheme through <em>Taxindia Online</em> and newspaper advertisements, they are going green by skipping issuance of any Trade Notice. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Be that as it may, one of our erudite columnists had penned a 20 point <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17147" target="_blank">FAQ on the VCES</a></strong> and which we had carried just after the Union Budget, 2013. We would have been happy had the Board taken up those FAQs and offered its clarification so that there could have been a final say in the matter.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Over to the mail from the netizen – </font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"Sir, I am a non-filer of Service Tax returns. After taking a registration as mandated in rule 3 of the Service Tax Voluntary Compliance Encouragement Rules, 2013, I filed a declaration under the VCES, 2013 and declared my tax dues for the period beginning from October, 2007 to December, 2012. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The instructions issued and the form VCES-1 appended in the Rules requires that while submitting the declaration to the designated authority, the following is also to be provided/borne in mind – </font></em></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>+ The tax dues are to be computed separately for each service if the tax dues relates to more than one service during the period of declaration. </em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ For calculation of tax dues, the manner as prescribed at S. No. 3F (I), or as the case may be, the Part B of the Form ST-3, as existed during the relevant period, may be used and calculation of tax dues may be furnished tax return period wise </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ Calculation sheet showing the tax dues calculation are to be enclosed with this declaration. </font></em></p>
</blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">After filing the declaration, I observed that there was a calculation mistake inasmuch as some of the invoices which were issued during the period for which I had declared my tax dues were not taken into account. Therefore, additional tax dues arose and which I wish to declare. But I found that there was no such procedure laid down in the Rules, 2013. Incidentally, I am also apprehensive that the Commissioner of Central Excise may, using the powers vested in him by section 111 of the FA, 2013 may on account of the above lapse on my part, come to a conclusion that the declaration made by me is ‘substantially false' and issue a SCN. In case, this SCN is issued before the 31 st December, 2013, I can very well opt for the VCES, 2013 (as SCNs issued before 01.03.2013 are out of the Scheme). However, since he has been given a period of one year from the date of declaration, by the time the SCN is issued it will be past 31 st December, 2013 and I will not be able to opt for the VCES, 2013. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And, by the way, is there anything in the VCES, 2013 which requires me to declare all my Service Tax dues for the reference period in one go OR in other words can I file more than one declaration under the VCES, 2013 and come clean?” </font></em></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DDT </strong>cannot afford to ignore any such mail on VCES, 2013 and is, therefore, carrying the same, whether we receive bouquets or brickbats! </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">No direct representations on Service matters to be made to the Prime Minister </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> DOPT informs that it is receiving a number of representations, on service matters, addressed to the Prime Minister/Minister/Secretary (P) and other officers directly from the Government servants although the age-old instructions on the subject matter clearly mention that in any matter connected with service rights or conditions, a Government servant wishes to press a claim or to seek redress of a grievance, the proper course for him is to address his immediate official superior, or the Head of his office, or such other authority at the lowest level as is competent to deal with the matter. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Further, the DOPT also brings to notice that -<em> of late, it is observed that there is an increasing tendency on the part of officers at different levels to by-pass the prescribed channels of representation and write directly to the high functionaries totally ignoring the prescribed channels. The problem is more acute in large Departments where often very junior employees at clerical level address multiple representations to the Minster, Prime Minister and other functionaries. Apart from individual representations, the service unions have also developed a tendency to write to the Ministers and Prime Minister on individual grievance. Some of these representations are often forwarded through Members of Parliament, in violation of Rule 20 of the CCS (Conduct) Rule, 1964. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DOPT, therefore, advises that such submission of representations directly to higher authorities by-passing the prescribed channel of communication, has to be viewed seriously and appropriate disciplinary action should be taken against those who violate these instructions as it can rightly be treated as an unbecoming conduct attracting the provisions of Rule 3 (1)(iii) of the CCS (Conduct) Rules, 1964. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Is this instruction applicable prospectively only? </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/oms/office_memorandum_2_2013.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Office Memorandum No.11013/08/2013-Estt.(A)-III Dated: June 6, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">New Exchange Rate </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Central Government has notified new exchange rate of<strong> Danish Kroner</strong> w.e.f 14.06.2013 for export and imported goods. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2013/cnt13_061.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification 61/2013-Cus.,(N.T.), Dated: June 13, 2013</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Authorized Officers and monetary limit notified </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> supersession of the earlier notifications on the subject matter, the Central Government has authorized the following officers for the purposes of exercising powers under Section 13 read with Section 11 of the FT(DR) Act, 1992, subject to the limits specified therein. </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>TABLE </strong></font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No </font></strong></p></td>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Designation of Officer </font></strong></p></td>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Value of goods or services or technology covered by an authorization issued, registration certificate/ permits issued for import or export or in respect of goods or services or technology for which import or export is permitted without any authorization </font></strong></p></td>
</tr>
<tr>
<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">Additional Director General of Foreign Trade </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Without limit </font></p></td>
</tr>
<tr>
<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">Joint Director General of Foreign Trade </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Up to Rs.25 crores </font></p></td>
</tr>
<tr>
<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">Deputy Director General of Foreign Trade/ Assistant Director General of Foreign Trade </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Up to Rs.10 crores </font></p></td>
</tr>
<tr>
<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">Development Commissioner, Special Economic Zones </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Without limit in respect of Export Oriented Units and units in Special Economic Zones </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5 . </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Designated Officer, Department of Electronics & Information Technology </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Without limit in respect of units in Software Technology Parks (STPs) and Electronics Hardware Technology Parks (EHTPs). </font></p></td>
</tr>
</table>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2013/dgft13not020.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT Notification no. 20/(RE-2013)/2009-2014, Dated: June 13, 2013 </strong></font></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Appellate authority notified </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> supersession of the earlier notifications on the subject matter, the Central Government has authorized the following officers to function as Appellate Authority against the orders passed by the Adjudicating Authorities as specified. </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>TABLE</strong></font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr valign="top">
<td><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S.No</font></strong></div></td>
<td><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Designation of Adjudicating Authority</font></strong></div></td>
<td><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Appellate Authority </font></strong></div></td>
</tr>
<tr valign="top">
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1.</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Assistant Director General of Foreign Trade </font></td>
<td rowspan="3"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Additional Director General of Foreign Trade</font></td>
</tr>
<tr valign="top">
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2.</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Deputy Director General of Foreign Trade </font></td>
</tr>
<tr valign="top">
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3.</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Joint Director General of Foreign Trade </font></td>
</tr>
<tr valign="top">
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4.</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Additional Director General of Foreign Trade </font></td>
<td rowspan="3"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A Bench of two Additional Director General of Foreign Trade in the Directorate General of Foreign Trade to be so constituted by the Director General. </font></td>
</tr>
<tr valign="top">
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5.</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Development Commissioner, Special Economic Zones</font></td>
</tr>
<tr valign="top">
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6.</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Designated Officer, Department of Electronics & Information Technology</font></td>
</tr>
</table>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2013/dgft13not021.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Notification 21/(RE-2013)/2009-2014, Dated: June 13, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Application for ROA dismissed as no clearance from COD is obtained even today </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>APPLICANT</strong> is a Public Sector Undertaking and they had filed an appeal before the CESTAT in the year 1997 against an Order-in-Appeal. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However, the Appeal was dismissed on <strong>18.11.2003</strong> with liberty to file application for the restoration of appeal if clearance from COD is received by the appellant. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now after more than nine years, an application for ROA is filed by the PSU on the ground that clearance from COD is no more required in view of recent Apex Court judgment in the case of <strong><em>Electronics Corporation of India ltd. vs. Union of India </em>-</strong> <strong><font size="1"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=32&filename=legal/sc/2011/2011-TIOL-18-SC-CX-CB.htm" target="_blank">(2011-TIOL-18-SC-CX-CB)</a></font></strong>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Bench observed-</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em><font color="#FF0000">"3. In this case, appeal was filed in 1997. Appeal was dismissed in 2003 as clearance from CoD could not be obtained. Even today no such clearance is received. Apex Court recent judgment is not of any help in such a situation. </font></em></font></p>
<p align="justify"><font color="#FF0000"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Application for restoration of appeal is, therefore, dismissed.”</font></em></font></p>
</blockquote>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See </font><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=ODg2NDY=" target="_blank">2013-TIOL-900-CESTAT-MUM</a></font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Also see <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=34&filename=legal/cestat/2013/2013-TIOL-80-CESTAT-MUM.htm" target="_blank"><font size="1">2013-TIOL-80-CESTAT-MUM</font></a></strong> where the Committee on Disputes declined permission to pursue the appeal. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">DDT Cartoon </font></strong></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt2124.jpg" alt="Legal Corner Icon" width="428" height="483" hspace="5" border="0" align="center"></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600"> – Monday's cases</font></strong></font></strong></font></p>
<p><font 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"><font color="#663399"><strong>Service Tax </strong></font></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">ST - Head office of appellant company at Canada has deputed some of its officials at project office in India - department demanding ST under category of ‘ Manpower Recruitment or Supply agency' - <em>prima facie </em>it is to be treated as service provided to itself - service tax not payable - Stay granted: CESTAT. </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>UNDER</strong> Section 66A (2) when a person is carrying on business through a permanent establishment in India and through another permanent establishment in a country other than India, such permanent establishments are to be treated as separate persons for the purposes of this Section. Explanation I to sub-Section (2) states that a person carrying on business through a branch or agency in any country shall be treated as having a business establishment in that country. </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">Sections 45JA, 145 - Depreciation, NPA, held for trading, held to maturity, available for sale, 1998 Directions, RBI guidelines - Whether the provisions of I-T Act, Companies Act and RBI Directions with respect to taxability of income from securities operate in different fields - Whether when assessee-bank holds its securities as investment in compliance with RBI Regulations, but shows same as stock-in-trade, deduction for any loss arising from such stock at end of FY can be denied merely because it was shown as investment in books. </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ASSESSEE</strong> is a bank. It is required as per the Reserve Bank of India (RBI) Master Circular dated 01-09-2003, to classify the securities held into category of 'Available for Sale', 'Held to Maturity' & 'Held for Trading'. The assessee treated such securities as <em>stock-in-trade</em> and claimed depreciation on book value after valuing the Securities at lowest of cost or market value as consistently followed earlier. </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">Cus – Notfn. 1/2011-Cus - Even if all arguments of the Revenue are accepted that appellant has entered into various unwanted agreements of high sea sale fact remains that in view of s. 2(26) of Customs Act, appellant can be considered as a person who is holding himself out to be an importer –<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>ON</strong> careful consideration of the submissions made by both sides and perusal of the records, we find that the issue involved in this case is regarding the differential duty of Customs which has been confirmed by the adjudicating authority by denying the benefit of Notification No.1/2011-Cus. We find that there is no dispute as to the fact that the goods which were imported, benefit of Notification No.1/2011-Cus, was claimed in respect of solar power generation project or facility for solar energy plant to be set up in Gujarat. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our Columns Monday for the judgements </font></strong></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Monday with more <strong>DDT</strong> </font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice weekend. </font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="mailto:vijaywrite@taxindiaonline.com"><strong>vijaywrite@taxindiaonline.com </strong></a></font></p>
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