TIOL-DDT 2291 · the untouched capture
Rendered as it looked. Links and images are disabled in this view; the file itself is untouched.
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"
"http://www.w3.org/TR/html4/loose.dtd">
<html>
<head>
<title>Untitled Document</title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
</head>
<body>
<p 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 2291 </font><br>
11.02.2014 <br>
Tuesday </strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax - Non-Filing of ITR-V in returns with refund claims-relaxation of time limit - CBDT Clarifications </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SEVERAL</strong> instances of grievances have come to the notice of the Board that a large number of returns of income for Assessment Year ('AY') 2009-2010, which were electronically filed without a digital signature in accordance with procedure laid down under the Income-tax Act, 1961, were not processed as such returns became <em>non-est </em> in law in view of Circular No. 3 of 2009 of CBDT dated 21.05.09. As per the Circular, ITR-V had to be furnished to the Centralised Processing Centre ('CPC'), Bengaluru by post within 30 days from the date of transmitting the data electronically and in case, ITR-V was furnished after the stipulated period or not furnished, it was deemed that such a return was never furnished.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It was claimed by some of the taxpayers that despite sending ITR-V through post to CPC within prescribed time frame, the same probably could not reach CPC and thus such returns became <em>non-est</em>. Since ITR-V was required to be sent through ordinary post at a 'post box' address, there were no despatch receipts with the <strong>concerned </strong> senders in support of their claim of having furnished ITR-V to CPC within prescribed time limit.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Later CBDT extended the time limit for filing ITR-V (relating to Income-tax returns filed electronically without digital signature for AY 2009-2010) upto 31.12.2010 or 120 days from the date of filing, whichever was later. It also permitted sending of ITR-V either by ordinary or speed post to the CPC. However, for the AY 2009-10, some cases were still reported where return was declared <em>non-est </em> due to non-receipt of ITR-V by CPC even within such extended timeframe and consequently the refund so arising continue to remain held up.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Similarly for AY's 2010-11, and 2011-12, though relaxation of time for furnishing ITR-V was granted by Director General of Income Tax (Systems), it has been noticed that a large number of such electronically filed returns still remain pending with Income-tax Department for want of receipt of valid ITR-V Certificate at CPC.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In order to mitigate the grievances of the taxpayers pertaining to non-receipt of tax refunds, Central Board of Direct Taxes has relaxed and extended the date for filing ITR-V Form for Assessment years 2009-10, 2010-11 and 2011-12 till 31.03.2014 for returns e-Filed with refund claims within the time allowed under section 139 of the Act. The taxpayer concerned may send a duly signed copy of ITR-V to the CPC by this date by Speed post In such cases, Central Board of Direct Taxes also relaxes the time-frame of issuing the intimation as provided in second proviso to sub section (1) of section 143 of the Act and directs that such returns shall be processed within a period of six months from end of the month in which ITR-V is received and the intimation of processing of such returns shall be sent to the assessee concerned as per laid down procedure.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The taxpayer concerned may ascertain whether ITR-V has been received in the CPC, Bengaluru or not by logging on the website of Income-tax Department - http:/incometaxefiling.gov.in/e-Filing/Services/ITR-V Receipt Status.html <font color="#FF0000">(Actually this is a better website to see the details - DDT</font> <a href="https://incometaxindiaefiling.gov.in/e-Filing/Services/ITRVStatusLink.html">https://incometaxindiaefiling.gov.in/e-Filing/Services/ITRVStatusLink.html</a>) - by entering PAN No. and Assessment year or e-Filing Acknowledgement Number. Alternatively' status of ITR-V could also be ascertained at the above website under 'Click to view Returns/Forms' after logging in with registered e-Filing account. In case ITR-V has not been received within the prescribed time status will not be displayed and further steps would be required to be taken as mentioned above.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For Central Excise Service Tax Returns there are no such complications as these returns do not require any signature - digital or otherwise! </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=36&filename=notification/cbdt/2014/it14cir04.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBDT Circular No.04/2014, Dated: February 10, 2014</strong></font></a></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FTP - Export of a prohibited item under Advance Authorization - CBEC Clarifies </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Department of Revenue has issued notification no. 01/2014-Customs dated 17.01.2014 to implement changes in the Foreign Trade Policy (2009-14). The changes in the FTP provide for permitting the export of items which are otherwise prohibited for export, namely, items falling under Chapter 7 and 15 of ITC (HS) Schedule 2, under the Advance Authorization Scheme with specific conditions that are stricter than under a normal Advance Authorization. In such cases, the Advance Authorization will contain specific mention of the Public Notice No. <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2013/dgft13pn037.htm"><strong>37/2009-2014(RE-2013) </strong></a>dated 14.11.2013.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">At the time of export an undertaking from the authorization holder has been prescribed to the effect that the resultant products, being exported against the authorization, which is otherwise prohibited for export, has been manufactured from the material already imported under the authorization. This undertaking is to also contain details of imports and exports made under the authorization. This condition has been prescribed to enable the customs officer to form a reasonable satisfaction that the goods under export are not the prohibited goods. The officer is to record suitable comments in this regard in the EDI field for departmental comments.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC wants the Chief Commissioners and Commissioners to educate the field and the trade on these aspects.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2014/cuscir14_004.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Circular No.4/2014-Cus., Dated: February 10, 2014</strong></font></a></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>U S of A Challenges India's Requirements Affecting U.S. Solar Product Exports</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>UNITED</strong> States has requested World Trade Organization (WTO) dispute settlement consultations with India concerning domestic content requirements in Phase II of India's National Solar Mission ("NSM"). These domestic content requirements discriminate against U.S. solar cells and modules by requiring solar power developers participating in Phase II to use Indian-manufactured solar cells and modules instead of U.S. or other imported equipment. Moreover, India has now extended the domestic content requirements to more solar energy products than covered under Phase I of the NSM.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">According to the US Trade Representative Michael Froman (who made this announcement late last night - IST), "These domestic content requirements discriminate against U.S. exports by requiring solar power developers to use Indian-manufactured equipment instead of U.S. equipment. These unfair requirements are against WTO rules, and we are standing up today for the rights of American workers and businesses. We also take this action in support of the rapid global deployment of renewable energy. These types of 'localization' measures not only are an unfair barrier to U.S. exports, but also raise the cost of solar energy, hindering deployment of solar energy around the world, including in India."</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The US Trade Representative explains the background as,</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"<em>The National Solar Mission ("NSM") is India's national program to promote the development of solar power generation facilities. In 2010, India launched the first of three phases of the NSM. To participate in Phase I, solar power developers were required to agree to use certain solar cells and modules manufactured in India. Under Phase I, India initially required solar power developers using crystalline silicon technology to use solar modules manufactured in India. India later expanded this domestic content requirement to crystalline solar cells as well. India excluded projects employing thin film technology from the domestic content requirement. In February 2013, the United States requested WTO consultations with India with respect to these domestic content requirements. The formal consultations failed to resolve U.S. concerns.</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>In addition to the WTO consultations held on Phase I, the United States has engaged India on concerns regarding the NSM over the last three years, including in bilateral for a such as the U.S.-India Trade Policy Forum and the U.S.-India Energy Dialogue, and at the WTO in various committees.</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>The domestic content requirements under Phase II appear to be inconsistent with India's obligations to provide treatment to imported products no less favorable than that accorded to domestic products under the Article III:4 of the General Agreement on Tariffs and Trade and Article 2 of the Agreement on Trade-Related Investment Measures</em>."</font></p>
</blockquote>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Civil Service Examination - Relaxation of number of attempts</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A</strong> DOPT release states, <font color="#FF0000">"<em>The Central Government has approved "two additional attempts to all categories of candidates w.e.f. Civil Services Examination 2014, with consequential age relaxation of maximum age for all categories of candidates, if required</em>."</font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">At present a candidate for the Civil Services (IAS, IFS, IPS, IRS etc.) Examination is permitted four attempts to clear the examinations. There is no restriction in the number of attempts for Scheduled Castes and</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Scheduled Tribes candidates and seven attempts are allowed for candidates belonging to Other Backward Classes.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The upper age limit is 30 years for general candidates and 35 for SC/ST candidates and 33 for OBC candidates.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now this age restriction may be enhanced by another two years. So we may have a civil servant joining the service at the age of 32/37 and after two years of training he will actually start working at the age of 34/39.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No young man or woman is going to remain unemployed till he/she is 32 to 37 years before joining the service. So, by the time he joins the service he already has experience working in other places and is exposed to the corruption and other evils of society. The idea was to recruit young Indians with fire in their eyes and patriotism in their blood to form the formidable Indian Civil Service. Are we not ruining the service by recruiting middle aged thoroughly spoiled men and women into the service? By this age they are already married, have experience of a couple of jobs and most of them are corrupt. Immediately on completing the mandatory two-year probation, they manage to <em>procure </em>sensitive postings and start making money from Day One. You can see several former Transport officers, Commercial Tax officers and such others with rich experience of collecting money joining the Civil Services. We also have highly qualified people like Post Graduates in Management, Engineering, Medicine, Law and chartered accountants joining the services - for what? Status? Money?. The qualification for the examination is just graduation! (This does not mean that all experienced and highly qualified candidates are corrupt - there are several honest ones among them too.) When the best candidates between the ages of 21 and 23 are already recruited by other organisations, by the time the Government recruits, the best candidates are gone and what we get for the State are certainly not the best.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Instead of increasing the number of attempts and the age limit, we should try to recruit young boys and girls, preferably immediately after Plus 2 (12th class) and make them into committed Nation Builders with a seven year intensive training during which patriotism and discipline should be instilled into them and we create a real steel frame which will administer the country efficiently, effectively and honestly.</font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Mumbai CESTAT AR wants Inspectors/Examiners/POs</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>Commissioner (AR) in Mumbai CESTAT is drawing up a panel of Examiner/Preventive Officer of Customs and Inspector of Central Excise to assist the AR in preparation and submission of cases before the Court.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Circular "encourages" eligible officers to apply and mentions that such officers must possess a bachelor's degree from any discipline and must have a flair for legal drafting and pleading. The Circular also says that if the eligible officer has a degree in law that would be the icing on the cake. With all these great qualifications, will an Inspector/PO/Examiner prefer to play second fiddle? And what extra does he get?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Circular also clarifies that the officers have to work in CESTAT AR's office without any deputation allowance for a period of two years which can be extended. Officers working in NACEN, DG AUDIT etc. get a deputation allowance - why can't the same be given to officers deputed to work in CESTAT? Because work in CESTAT is superior and needs lots of muscle and brainpower and for the Board this is the least important work.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/cestat_prevoffcr.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Commissioner (Authorised Representative), Mumbai F. No.Commr.(AR)/CESTAT/Misc-84/2013, Dated: February 05, 2014</strong></font></a></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Pathetic State of Authorised Representatives in CESTAT</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Authorised Representatives are the lawyers of the department before the CESTAT - they can be from Chief Commissioner to Superintendent. A posting in this office is a big leveller - you don't have uniformed escort and protocol officers to attend to your beck and call - you don't have even a sepoy. You don't have fancy offices; you don't spend the day attending chai samosa meetings AND YOU HAVE TO ARGUE COMPLICATED CASES BEFORE THE TRIBUNAL ON A DAILY BASIS.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What do you get for this? Nothing - absolutely nothing! DDT understands that the office of the Authorised Representative has to depend on a local Commissioner for funds for paying their bills and for the jurisdictional Commissioners these Authorised Representatives are a big nuisance at best. DDT had written about a Superintendent (AR) who got a Presidential Award - you won't find her in the Tribunal now a days - she is transferred to a Range.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DDT is informed by an AR that his bills have not been paid for more than two years - even stationery charges are not reimbursed. ARs who have been directed to attend before other Benches and Circuit Benches are not paid their Travelling expenses which amount to more than a lakh of rupees.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Some sort of special allowance has been granted to ARs in CESTAT, but it remains only in promise and no cash is paid so far.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Why should anyone work under these pathetic conditions and why this apathy towards your most hardworking and important officers?</font></p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">How do you expect to defend your cases in the Tribunal when you have no concern for your ARs?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Madam Chairperson, Can you do something?</font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/CESTAT_DDT.jpg" alt="" width="500" height="259" 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"> - Wednesday's cases</font></strong></font></strong></font></p>
<p align="justify"><font 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><font color="#663399">Service Tax</font></strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Commercial Training or Coaching Services - in view of the fact that the appellant is set up by the Government of India and had a genuine understanding/belief that no service tax is payable by them on the basis of the decisions rendered by the Tribunal prior to the retrospective amendment, same would prima facie establish that the demand is substantially time barred. - CESTAT</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A</strong> total Service Tax demand of Rs. 5,34,65,199/- along with interest and penalty was confirmed by the CCE, Pune-III against the Insurance Academy on the ground that they were providing 'Commercial Training or Coaching' service. The demand also includes a few lakhs of ST demanded under the head BAS.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While seeking a Stay, the applicant submitted before the CESTAT that they had started MBA Course in 2003 with the approval from AICTE vide letter dt. 11.5.2004; the approval was renewed on year to year basis and hence the demand is not sustainable. It is further submitted that in view of the decision of Supreme Court in the case of Association of Management of Private Colleges Vs. All India Council for Technical Education & Others dt. 25.4.2013, to start management courses, approval from the AICTE is not required and, therefore, the demand on the ground that the conditions imposed by the All India Council for Technical Education to start courses are not fulfilled cannot survive.</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"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Whether when assessee enters into agreement for transporting employees of Research Institute and hires vehicles on rent to fulfil obligations, any TDS liability u/s 194C arises on payments made in this regard - NO: High Court</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee concern had undertaken a contract of transporting the employees of Institute of Plasma Research by supplying vehicles for the purpose. In the course of executing the contract, the assessee hired certain vehicles from a private agency and made payment of Rs. 42.84 lakhs. During assessment, AO contended that u/s 194C, assessee was required to deduct tax at source, while making such payment. The assessee admittedly not having done so, such payment would be hit by the provisions of Section 40(a)(ia) and the expenditure should be disallowed. The assessee contended that the assessee had only rented the vehicles and the said agency had not provided any service of carriage of passengers.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The <strong> </strong>issue before the Bench is - Whether when the assessee enters into agreement for transporting employees and guests of a Research Institute and hires certain vehicles on rent to fulfil its obligations, any TDS liability u/s 194C arises on payments made in this regard. And the answer 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"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Comments by the third Member are not appropriate and proper inasmuch as the third Member is not deciding the matter in an appellate capacity and as such, is not in a position to comment upon the orders recorded by his co-brothers: CESTAT</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THIRD</strong> Member observed, "<em>While both the members have recorded factual aspects, none has recorded the consideration on which interim order should base."</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The referral Bench was not too pleased with this remark and observed, "<em>such type of comments by the third Member are not appropriate and proper inasmuch as the third Member is not deciding the matter in an appellate capacity and as such, is not in a position to comment upon the orders recorded by his co-brothers.</em>"</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"><strong>Have a nice day.</strong></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>