TIOL-DDT 2255 · the untouched capture
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<!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 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 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><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><font color="#006600"><strong><strong><strong><strong><strong><strong><strong><strong><strong><img width="115" height="125" border="0" align="right" src="image/ddt/10yearsDDT.jpg" alt="" /></strong></strong></strong></strong></strong></strong></strong></strong></strong></font></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><font color="#006600"><strong><strong><strong><strong><strong><strong><strong><strong><strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17063"><img width="175" hspace="5" height="120" border="0" align="right" src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2013.jpg" alt="DDT in Limca Book of Records" /></a></strong></strong></strong></strong></strong></strong></strong></strong></strong></font></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong><font color="#663399" size="3">TIOL-DDT 2255</font><br> </strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>19.12.2013<br> Thursday</strong></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Works Contract Service in respect of canals - Tax liability from 01.06.2007 to 22.10.2009 - 11 C Notification?</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>WORKS</STRONG> contract service in respect of canals has become taxable w.e.f. 01.06.2007. However, service tax levy on Works contract service in respect of canals other than those primarily used for the purposes of commerce or Industry was exempt from 23.10.2009 vide notification No.41/09-Service Tax dated 23.10.2009 and 25/2012-ST dated 20th June, 2012. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Then what about the period prior to 23.10.2009? While reporting Notification No. 41/2009 in <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9854"><strong>DDT 1224 - 27.10.2009</strong>,</a> DDT observed,<em> <font color="#FF0000">"</font></em><font color="#FF0000">is this notification clarificatory in nature and thereby applicable retrospectively because it seeks to address a long pending issue or is it only to be read prospectively? Now that there is an exemption from 23rd October, the auditors will have field day and keep the consultants busy by raising demands for the period prior to 23rd October 2009 because there was no exemption<em>."</em></font></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Well, this is what exactly happened - four years later. Board in a letter to all the Commissioners in May 2013 observed, "<em>However, for the said services provided during period between 01.06.2007 to 22.10.2009 service tax is leviable."</em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It appears the Government had contemplated issue of Section 11C Notification and called for the data in the month of May 2013. A letter was issued to all the Commissioners seeking data on the total number of service providers, service tax paid for the period from 01.06.2007 to 22.10.2009 and the details of Show Cause Notices issued. Why do they need these figures if the activity was taxable? </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However, in spite of lapse of seven months, no Notification has seen the light of the day. Does this mean the idea has been shelved? </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This issue is slightly complicated and DDT had covered it extensively in <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9717"><strong>DDT 1204 25.09.2009,</strong></a> <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9777">DDT 1212 09.10.2009</a></strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9777"> </a> and <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9854"><strong>DDT 1224 - 27.10.2009</strong></a>. The Board had not canalised its thoughts properly on this issue right from the beginning. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=16489"><strong>DDT 2001 - 12.12.2012</strong> </a> had actually suggested that Government should issue a Section 11C notification for canals and water projects. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, was it the intention of the Government to tax construction of canals during the period <em>01.06.2007 to 22.10.2009 </em>and exempt it later? What was the logic in taxing it for a short period? </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2013/Board_Letter_354_2013.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>TRU letter F. No 354/74/2013-TRU dated May 14, 2013 </strong></font></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>I-T - Mistrust - Charitable Trusts - irregular exemption- CAG Lambasts </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</STRONG> CAG, in its recent report tabled in Parliament observed:- </font></p> <p align="justify"><font color="#993300" size="2" face="Verdana, Arial, Helvetica, sans-serif">Twenty two Trusts accumulated surpluses of Rs. 819 crore ranging from 35.7 to 84.8 percent of their total income. These surpluses were used for creating fixed assets for earning more profit or transferred to other Trusts rather than charitable purpose to avoid tax. </font></p> <p align="justify"><font color="#993300" size="2" face="Verdana, Arial, Helvetica, sans-serif">ITD allowed irregular exemptions to Jamshedji Tata Trust and Navajbai Ratan Tata Trust who invested Rs. 3,139 crore in prohibited modes arising from accumulations of capital gains which involved tax effect of Rs. 1066.95 crore. </font></p> <p align="justify"><font color="#993300" size="2" face="Verdana, Arial, Helvetica, sans-serif">In 25 cases, Trusts transferred accumulations to other Trusts treating as application of income which resulted in short levy of tax of Rs. 32.52 crore. (3.14 Explanation to sub section (2) of section 11 prohibits donation to other Trusts out of accumulated funds.) </font></p> <p align="justify"><font color="#993300" size="2" face="Verdana, Arial, Helvetica, sans-serif">Four Trusts disbursed interest free loan of Rs. 14.85 crore to escape taxation involving short levy of tax of Rs. 6.23 crore. </font></p> <p align="justify"><font color="#993300" size="2" face="Verdana, Arial, Helvetica, sans-serif">ITD allowed irregular exemptions to three Trusts who earned substantial income by accepting capitation fee in addition to other prescribed fee resulted in short levy of tax of 8.88 crore. </font></p> <p align="justify"><font color="#993300" size="2" face="Verdana, Arial, Helvetica, sans-serif">ITD allowed irregular exemptions of TV subsidy received from BCCI to four Cricket Associations engaged in commercial activity which resulted in non levy tax effect of 37.23 crore. </font></p> <p align="justify"><font color="#993300" size="2" face="Verdana, Arial, Helvetica, sans-serif">ITD allowed irregular exemptions to 30 Trusts involving tax effect of 59.61 crore where voluntary contributions, received without specific directions, were taken to corpus fund instead of treating as income. </font></p> <p align="justify"><font color="#993300" size="2" face="Verdana, Arial, Helvetica, sans-serif">ITD allowed irregular exemptions to 48 Trusts involving tax effect of 28.01 crore where trusts were carrying out commercial activities and did not maintain separate books of accounts. </font></p> <p align="justify"><font color="#993300" size="2" face="Verdana, Arial, Helvetica, sans-serif">ITD allowed exemption on accumulated amounts to 11 Trusts involving tax effect of 99.63 crore though Trusts lost charitable character. </font></p> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">From CAG's Report No. 20 of 2013. </font></strong></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC Cadre Review Notified </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> yesterday's <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=19316" target="_blank">DDT 2254</a>,</strong> it was reported - </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><em>CBEC </em></strong><em> has constituted several committees to ensure that the cadre review is implemented smoothly and quickly. There is a Core Committee headed by the DG,HRD and several other committees such as Committees for DPC, Operational Issues and re-organisation, Recruitment, Technical matters, infrastructure. </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>They plan to complete the entire cadre review work in six months. <font color="#FF0000">The Cadre Review in CBEC is yet to be notified</font>. Cadre Review in CBDT was notified in May 2013 and is yet to be implemented. </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>CBEC is getting about 18000 additional posts - can they really absorb this kind of work force? </em></font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">By the close of the day, the competent authority had sanctioned the creation of 18067 posts in various grades under the Central Board of Excise & Customs with immediate effect. The total sanctioned staff strength now leapfrogs from 66808 to 84875. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There will be 14 new posts of Principal Chief Commissioner at the Apex Scale of Rs. 80,000 and 38 posts of Chief Commissioner in the scale of 75500-80000 - HAG+. There will be 100 Principal Commissioners in the HAG scale of 67000-79000. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">They will have 2118 new posts of temporary Assistant Commissioners operational for five years. This means some 2118 Superintendents will get promotion and these posts will wither away in five years and will not be available for the subsequent batch of officers. </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">It is hoped that the committees and the sub-committees, if any, constituted to ensure that the cadre review is implemented smoothly and quickly stick to the time frame of six months so that at least some of them get that elusive promotion before they retire. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/pdfdocs/wnew/cbeccadre.pdf" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>F.No. A/11019/08/2013-Ad.IV dated December 18, 2013</strong></font></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Appeal dismissed on ground that no clearance was obtained from CoD - Revenue seeking restoration - from the letter it is clear that CBEC had not decided to pursue matter and, therefore, matter was not listed before CoD at all - question of restoration of appeal does not arise at all - ROA not maintainable: CESTAT </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>REVENUE</STRONG> has filed an application for restoration of the appeal dismissed by the Tribunal on 29/07/2005 on the ground that no clearance was obtained from the Committee on Disputes (COD). </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When the matter came up earlier, the department was directed to adduce evidence to the effect that they have obtained the clearance from COD. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">To this direction, the Revenue submitted that no clearance is required in view of the Supreme Court decision in <em>Electronics Corporation of India Ltd. </em> <strong><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"><font size="1">(2011-TIOL-18-SC-CX-CB)</font></a></strong>. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Be that as it may, a letter F.No. 390/143/99-JC dated 13/09/2013 was produced by the Revenue representative during the hearing held recently and which reads - </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>"Sub: Civil Appeal proposal in the case of M/s International Tobacco Co. (CESTAT Order no. 105/07 dated 21/03/2007) </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Sir, </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Please refer to your office letter F.No. 29/19/99/CX/R dated 30/08/2013. As desired, a copy of the letter forwarding the case of HPCL to the Committee on Disputes (COD) is enclosed for necessary action at your end.<font color="#FF0000"> As informed earlier, the case was never listed for consideration of the COD as the Board had decided not to pursue appeal in the matter."</font></em></font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Bench, therefore, observed - </font></p> <blockquote> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>"4. Inasmuch as the Board has decided not to pursue the matter and the same was also not listed before the COD for clearance at the relevant time and hence not pending, the question of restoration of appeal does not arise at all. Accordingly, we dismiss the application for ROA as not maintainable."</em></font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See <font size="1"><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTExODU=" target="_blank">2013-TIOL-1884 -CESTAT-MUM </a></font></strong></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Curbs on Gold Import would incentivise smuggling - RBI Guv </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>RESERVE</STRONG> bank of India Governor yesterday said, <em>"I would have been happier if we had the current account deficit (CAD) that we have without significant curbs on anything, including gold. I think that is our aim. I think, we should aim to have a sustainable CAD without any distortions, like removing incentives for smuggling of gold."</em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Governor added, "My discussions with government officials suggest that they are very firm on achieving it (fiscal deficit target). That will mean, given where we are, there will be a certain amount of expenditure reduction in the fourth quarter. That will have some adverse growth effect, of course. We expect expenditure reduction in the fourth quarter. My reading is there is always a certain amount of rollover."</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Very optimistic Governor, but Revenue realisation is going to be far short of target. </font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>No LTC to employee facing disciplinary probe </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"<strong>DURING</strong> the pendency of disciplinary proceedings, the government servant shall not be allowed the next two or more sets of LTC in addition to the sets already withheld," Minister of State for Personnel, V Narayanasamy told Lok Sabha in a written reply yesterday. </font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Undervaluing a TON of human hair imported from India </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CUSTOMS</strong> at Sao Paulo's international airport recently impounded a cargo containing a ton of human hair from India. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The importer had declared the cargo - long pony tails held together with elastic bands and packed into boxes valued at just USD15,000 (4,600 euros). However, during inspection it turned out that the true value is USD 400,000. </font></p> <p align="center"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/hair.jpg" width="627" height="355" hspace="5" border="0" align="center"></font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Customs spokesman urged consumers of this type of product to always ensure that the supplier respects National Sanitary Surveillance Agency requirements on sterilizing and disinfecting imported hair. </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Even our hair is undervalued these days! </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">By the way, from which port did the hair leave the shores of India? </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"> - Friday's cases</font></strong></font></strong></font></p> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><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"></font>Service Tax </strong></font></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Personnel supplied are expected to work as security guard and ensure security of articles and equipment in the building and offices - service provided by assessee is that of security agency and not Manpower supply - Wages cannot be called reimbursable expenses as these are not incidental but main element in providing service - Appeal rejected: CESTAT </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THE assessee is a proprietary concern providing security guards to M/s.BSNL for security of their immovable and movable properties. As per the terms of agreement between BSNL and the assessee, BSNL was to pay the salary of the guards + 10% as the service charges to the appellants. The entire amount was billed by the assessee and was paid by BSNL to the assessee. From the said amount, the assessee was paying the salary to the security guards and retaining 10% service charges as their profit. Assessee was paying service tax on the service charges alone.</font></p> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax </strong></font></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether share application form is unimpeachable document, and same can be considered for cross-verification of transaction of share transfer -NO: HC </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee, a company, had filed return on 31.10.2001 declaring total income of Rs. 1,42,508/-. Its assessment was completed u/s 143(3) at income of Rs. 8,90,160/-. On giving appeal effect, the revised income stood assessed at Rs.8,64,414/-. As per the Investigation Wing, Assessee was identified as one of the beneficiaries who had received bogus entries. Notice u/s 148 was issued, in response to which, assessee filed a letter stating that return originally filed may be treated as return in response to the notice u/s 148. Notice u/s 143(2) & 142(1) was issued and assessee was required to furnish information in respect of persons who had been allotted shares between the period 31.03.2001 and 31.03.2007. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue before the High Court is - Whether share application form is unimpeachable document, and the same can be considered for cross-verification of the transaction of share transfer. And the verdict goes against the assessee. </font></p> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise </strong></font></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Rule 8(3A) of CER - It is a well settled principle of law that no provision of law should be read in such manner so as to make it ineffective or otiose - since appellant has defaulted in payment of duty for period more than 30 days, appellant is not entitled to utilize CENVAT Credit for payment of duty liability - Pre-deposit ordered of Rs.7.37 Crores: CESTAT </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DURING </strong>the period from April 2011 to March 2012 the appellant consistently defaulted in payment of Central Excise duty. The amount of defaulted duty during this period amounted to Rs.1,44,83,942/-. Therefore, a SCN was issued to the appellant on 16/05/2012 invoking the provisions of Rule 8(3A) of the CER, 2002 wherein it was proposed to deny the benefit of CENVAT Credit for payment of duty inasmuch as the default persisted more than 30 days. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Accordingly, a demand of duty of Rs.8,88,02,216/- was confirmed against the appellant for the period June 2011 to March 2012 which was appropriated from the payments made subsequently by the appellant. CENVAT Credit of Rs.7,36,74,043/ was sought to be denied during the impugned period and the adjudicating authority confirmed this duty demand. However, he allowed the appellant to take credit of the same in case this amount of Rs.7,36,64,043/- is paid in cash. In addition, interest is demanded and a penalty of Rs.35 lakhs was imposed under Rule 25 of CER, 2002. </font></p> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See our Columns tomorrow for the judgements </strong></font></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"> <a href="mailto:vijaywrite@taxindiaonline.com"><strong>vijaywrite@taxindiaonline.com </strong></a></font></p> </body> </html>