TIOL-DDT 2298 · 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><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 2298 </font><br> 20.02.2014<br> Thursday</strong></font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax - No time limit for initiation of penalty proceedings </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>CAG in its report laid in Parliament on 18.02.2014 observed, </font></p> <blockquote> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 275 of the Act prescribes certain time limits for completion of penalty proceedings to ensure that proceedings do not drag on indefinitely. However, the Act is silent on any time limit for initiation of penalties. Manual of Procedure (Vol-II) only prescribes that if the competent authority during the course of a proceeding under the Act is satisfied that the person is guilty of contravening the relevant statutory provisions, the penalty initiation should be carried out along with the assessment order. The initiation of penalty proceedings starts with issue of notice under section 274 of the Act . </font></em></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Sustainability of Penalty:</strong> Penalties to be effective have to be used sparingly and decisively so that the required impact is achieved. Penalty proceedings have to be initiated only in deserving cases after due investigation so that levy of penalty becomes obvious. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CAG sought to examine whether the initiation and levy of penalty had been done in a routine manner or after due application of mind and found:- </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. There was hardly any appreciation of the cases attracting penalty. Proceedings were being initiated routinely in all cases where additions had been made in scrutiny assessments. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Penalty proceedings are being initiated in every alternate scrutiny proceedings. It is not clear whether the large number of penal proceedings indicate real tax evasion cases or is a pointer towards confusion in the interpretation of the Act by the assessees and the ITO. </font></p> </blockquote> <p><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">From CAG's Report No. 28 of 2013 laid on the table of Parliament on 18.02.2014. </font></em></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Foreign Trade Policy Extended </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> per para 1.2(a) of the Foreign Trade Policy (FTP) 2009-2014, the<em> "FTP incorporating provisions relating to export and import of goods and services, shall come into force with effect from 27th August, 2009 and shall remain in force upto 31st March, 2014 unless otherwise specified".</em></font></p> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, this is amended to extend the validity of the Policy till further orders . </font></p> <p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2013/dgft13not069.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Notification No.69/(RE-2013)/2009-2014, Dated: February 19, 2014</font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">HoP also Extended</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> per para 1.1 of the Handbook of Procedures, <em>the compilations known as HBPv1, HBPv2 and Schedule of DEPB rates, shall remain in force upto 31st March, except DEPB scheme, which was in operation till 30th September, 2011." </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, this is amended to extend the validity of the HoP till further orders . </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2013/dgft13pn051.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Public Notice No.51/(RE: 2013)/2009-2014, Dated: February 19, 2014 </font></strong></a></p> <p align="center"><font color="#009900" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">DGCEI Notice to</font> <font color="#FF0000">Bhartiya </font><font color="#0000FF" size="3">Janta</font> Party </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IF</strong> I were to be a member of the Bharatiya Janata Party (BJP), I would have been aghast at the DGCEI notice to my party – no, not for demanding Service Tax on the tickets for Modi's rallies, but for mis-spelling my party's name. The DGCEI letter in three places mentions the name of the party as<strong> <font color="#FF0000">BHARTIYA </font><font color="#663399">JANTA</font></strong> PARTY. I have very little respect for an investigating agency that cannot spell BHARATIYA and JANATA. Calling the party JANTA is a serious insult. Surprisingly no BJP leader has protested against being called JANTA instead of Janata – well, what's in a name? </font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Retirement Age of Babus to be enhanced? </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> the last couple of weeks there has been a strong rumour doing the rounds that the retirement age of the Central Government employees will be increased to 65 or at least 62. We have been flooded with calls and mails on the veracity of the rumour. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What is the story? </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Standing Committee on Social Justice And Empowerment (2013-2014)of the Ministry of Social Justice And Empowerment submitted its 39th report to the Lok Sabha on 7.2.2014. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In para 2.7 of the report, the Committee noted: </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Committee also sought the views of the Ministry as to how the age group of 60-70 years of the population can be made more productive. The Ministry stated in a written reply: - </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>"The National Policy of Senior Citizen recognises ‘Productive ageing' as key to ensuring well-being of the senior citizens. In this regard, the policy promotes measures to create avenues for continuity in employment and/or post retirement opportunities; setting up of a Directorate of Employment to enable seniors find re-employment opportunities; <strong>the age of retirement be reviewed by the Government due to increasing longevity and to re-employ people over the age of 60 years and encourage them to work till the age of 75 .</strong> </em></font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Further, Special programmes will be designed and disseminated through the media in order to educate society to appreciate and respect the contribution of senior citizens, especially older women, in running the household. Similarly, senior Citizens will be motivated to contribute their experience and knowledge to integrate tradition with contemporary needs and transmit more effectively socio-cultural heritage to the grandchildren". </font></em></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In para 5 of its recommendations, the Committee recommended, </font></p> <blockquote> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Committee feel that with the increase in the life expectancy and relatively better state of health of people, the Government need to look at <strong>continuity of employment upto 65 years</strong> /or greater post retirement opportunities for the senior citizens so that the society continue to draw upon their experience and tap their talent. The Committee would like the Ministry to seriously consider the various options which would include <font color="#663333"><strong>reviewing the age of retirement</strong></font>, reemployment opportunities for the retired persons subject to their physical fitness and mental agility and setting up a Directorate of Employment and Rehabilitation for Senior Citizens . </font></em></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is doubtful whether the <em><strong>concerned</strong></em> Government officers have read the Committee's report, but obviously some people did read the report and passed on the information that Government is going to increase the retirement age.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If somebody can tell the correct persons in Government that this will fetch votes and seats in the next elections, maybe Government will consider the proposal. After all everything is fair in elections! </font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Make NACEN a Premier Institution – IRS Assn </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> IRS (Cus & Excise) Association has represented to the Board to augment NACEN with resources to meet the increased mandate of training under the new National Training Policy 2012 and the National Drug Policy. In course of time the department will have to train 30000 more officers (12000 vacancies and 18000 new posts created by Cadre Restructuring) in due course apart from the existing employees. Hence the Association requested that NACEN, Faridabad and the 9 RTIs be provided with all the manpower required and sufficient funds. The proposal to build a new campus to train large batches of IRS (C&CE) Probationers should also be expedited. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is really unfortunate that the premier academy, which is recognised as a Centre of Excellence, is starving for funds. Somehow the Board has no money for important wings like NACEN and CESTAT! </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The IRS Association has made several other requests to the Board: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. New Transfer Policy on par with Income Tax and not to make transfers till the Policy is in place. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The Association has sent representations along with list of officers at Commissioner level working for more than 3 years in both sensitive and non sensitive charges. Nothing substantial was done and hence rotation may be done in the same stations immediately. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Splitting DG-HRD in to DG-HRM and DG-Infrastructure. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Senior Time Scale to 2009 Batch. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. Filling up of vacancies at JC/ADC level. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. Empanelment of 1987 batches onwards as JS. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. Expeditious implementation of Cadre restructuring: </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. Holding of DPCs for promotion to Chief Commissioner. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. Transparency in dealing with deputation requests. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And they have a very special request. Their President is posted in Kolkata. The Association has passed a resolution in February 2013 urging the Board and FM to transfer the President back to NCR-Delhi, but obviously nobody cares. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Is the Board totally insensitive to staff grievances? Is Delhi reserved only for a coterie who will spend their entire service in Delhi and around and will not allow anybody else to come in – including the President of their Association? The submissions made by the Association appear to be fair and genuine and should have been acceded to in the normal course, without even a representation from the Association. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But why is the Board not able to do anything for the staff? There is a tremendous amount of animosity against the Board Members among all the employees, who feel that Board Members having reached the top are not bothered about the lower level officers. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Just yesterday, I met a 2004 batch IRS officer who was deeply frustrated that she is not yet promoted as Joint Commissioner. Standing smiling near her was a 1993 Superintendent who is still a Superintendent! </font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Transport Allowance to Deaf and Dumb Employees – Government implements Supreme Court Order </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> 6th Central Pay Commission recommended that physically disabled employees shall continue to draw the transport allowance at double the normal rates. Following that, Ministry of Finance issued an OM dated 29.8.2008 stipulating that the blind or orthopedically handicapped employees, in terms of Ministry of Finance's order vide OM dated 3.10.1997, shall continue to draw the allowance at double the normal rates. The Ministry of Social Justice and Empowerment again approached the Ministry of Finance in February 2013 requesting to consider the issue of grant of double transport allowance to hearing handicapped employees. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Pleas made by the deaf and dumb persons, fell into deaf ears in all these yearsuntil they approached the Supreme Court. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court in its Order in Writ Petition No. 107/2011 dated 12.12.2013, observed, <em>"The deaf and dumb persons have an inherent dignity and the right to have their dignity respected and protected is the obligation on the State. Human dignity of a deaf and dumb person is harmed when he is being marginalized, ignored or devalued on the ground that the disability that he suffers is less than a visually impaired person which, in our view, clearly violates Article 21 of the Constitution of India. Comparison of disabilities among “persons of disabilities”, without any rational basis, is clearly violative of Articles 14 of the Constitution of India. In our view, the recommendation made by the Ministry of Health and Family Welfare for extending the benefit of transport allowance to the Government employees suffering from hearing impairment in equal with blinds and orthopaedically handicapped Government employees is perfectly legal and is in consonance with Articles 14 and 21 of the Constitution of India. Under such circumstances, we are inclined to allow this writ petition and direct the Respondents to grant transport allowance to deaf and dumb persons also on par with blinds and orthopaedically handicapped employees of Central and the State Governments and other establishments wherever such benefits have been extended to the blinds and orthopaedically handicapped employees."</em> </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In compliance of the Supreme Court Order, the Government has decided to extend the benefit of double transport allowance to deaf and dumb employees of the Central Government with immediate effect. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/oms/TA_Deaf_Dumb.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Department of Expenditure O.M No. 21(2)/2011-E.II(B),Dated: February 19, 2014 </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"> </font><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></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">CST and Rajasthan Sales Tax</font></strong></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption to new industrial units: where Statute contains both General Provision as well as specific provision, latter must prevail: SC </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IF </strong>in a Statutory Rule or Statutory Notification, there are two expressions used, one in General Terms and the other in special words, under the rules of interpretation, it has to be understood that the special words were not meant to be included in the general expression. Alternatively, it can be said that where a Statute contains both a General Provision as well as specific provision, the later must prevail. It leaves no doubt that what is specific has to be seen in contradistinction with the other items/entries. The provision more specific than the other on the same subject would prevail. </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 a cricketer who plays for India, is also professional actor if he acts in TV Commercials and is entitled to Sec 80RR benefits - YES: ITAT</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee was working as officer in SBI and was a cricket player who played for the Country. The assessee claimed certain amount received from various cricket tournaments, awards and gifts and man of match awards as exempt in view of Board circular No.447/199/1/86IT(A1) dated 22.01.1986. AO disallowed the claim observing that in case of sportsman who is a professional, awards received by him shall be in the nature of benefit in exercise of his profession and therefore, liable to tax under the Income Tax Act. Assessee contended that he was not a professional cricketer and he was playing for the country under the aegis of BCCI which decided payments to be made to the players by way of fees, logo amount, share of prize money etc., and he had no control over the matches played and amounts received. CIT (A) allowed the claim of assessee stating that he was not a professional. The appeal was only made in respect of man of match award of Rs. 3 lacs. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THE issues before the Bench are - Whether the awards received by the assessee are exempt from income tax as he is not a professional cricketer but playing under the aegis of BCCI which decides the payments to be made to the players; Whether assessee is entitled for expenditure incurred by him for sports accessories, dress, equipment, coaching, training, travel & stay and Whether the assessee is entitled for deduction u/s 80RR considering that even though he is a cricket, the income for acting in T.V. / print media is received by him as a professional actor. And the verdict partly goes in favour of the assessee. </font></p> <p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Central Excise</font></strong></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Default in payment of duty under Rule 8(3A) of Central Excise Rules, 2002 – Whether CENVAT Credit can be utilized for payment of duty during default – Matter referred to Third Member for deciding pre-deposit.: CESTAT </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THIS </strong>is a case of default in payment of Central Excise duty. As per Rule 8(3A) of the Central Excise Rules, 2002, the assessee is required to pay duty consignment-wise, without utilizing CENVAT Credit during default period. However, the assessee continued to clear the goods by debiting the duty from CENVAT account. Accordingly proceedings were initiated resulting in demand of Rs. 13,39,225/- toward duty along with interest and penalties. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While disposing the stay application, the Member (J) held: </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For the purpose of interim stay, we find that the Tribunal has considered the said issue in number of decisions and has held that in case of default in payment of duty in terms of Rule 8, subsequent utilization of Cenvat credit for clearance of goods would result only in confirmation of demand of interest, inasmuch as there would be no Revenue loss. Reference in this regard can be made to the Tribunal's decision in the case of <em>Solar Chemferts Pvt. Ltd. vs. Commissioner</em> <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=34&filename=legal/cestat/2011/2011-TIOL-1968-CESTAT-MUM.htm" target="_blank"><font size="1">2011-TIOL-1968-CESTAT-MUM</font></a></strong> as also to a latest decision of Ahmedabad Bench in the case of <em>F.S. Engineers vs. CCE, Ahmedabad </em><strong><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=ODg2MTE=" target="_blank"><font size="1">(2013-TIOL-880-CESTAT-AHM)</font></a></strong>. It stands held by the Tribunal that in case of utilization of credit instead of payment of duty in cash it results in loss to the Revenue only to the extent of interest. To the same effect is the decision of Tribunal in the case of <em>Manipal Springs Ltd. vs. Commissioner </em><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=34&filename=legal/cestat/2012/2012-TIOL-1708-CESTAT-BANG.htm" target="_blank"><font size="1">(2012-TIOL-1708-CESTAT-BANG)</font></a></strong>. </font></p> <p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our Columns Tomorrow for the judgements</font></strong></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more<strong> DDT</strong></font></p> <p><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> </body> </html>