TIOL-DDT 2304 · 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><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><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><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></strong><font color="#663399" size="3">TIOL-DDT 2304 </font><br> 28.02.2014 <br> Friday</strong></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Unjust Revenue and Unjust Enrichment - Supreme Court Imposes costs</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THIS </strong>case hardly involves any legal issue but the Supreme Court felt more concerned about the hard luck of the appellant, a manufacturer of PVC Coal Conveyor Belting made from imported Nylon Yarn.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is a classic case to show to what extent the System can drive a hapless assessee mad - just to deny what is his due!</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Tribunal in 1991 ordered refund of the duty paid under protest by the assessee as no duty was payable. The Assistant Commissioner was satisfied that the refund claim is admissible on merit and that there was no unjust enrichment, as the assessee had not passed on the incidence of duty to the buyers. But the Assistant Commissioner imposed an unnecessary condition that the assessee should return the refund if the Supreme Court decides the '<em>Solar Pesticides'</em> case in favour of the Department. The <em>Solar Pesticides </em> case was in relation to unjust enrichment in cases of captive consumption and was totally irrelevant in the present case. God alone knows why the Assistant Commissioner stipulated that condition. Ultimately <em>Solar Pesticides <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=32&filename=legal/sc/2002/2002-TIOL-57-SC-CX-LB.htm" target="_blank"><font size="1">[<strong>2002-TIOL-57-SC-CX</strong>]</font></a></em> was decided in favour of the Department and so the Revenue wanted its money back.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And the case reached the Supreme Court. All the wisdom of the Supreme Court failed to make it understand in what way <em>Solar Pesticides </em> was applicable in the present case.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court allowed the appeal with costs of Rs. 25,000/-.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It seems easier for a camel to go through the eye of a needle than for one to do business in India. It is difficult even for God Almighty to pass through the maze of our tax laws and their erudite interpretation by our brilliant officers and more brilliant adjudicators. Why couldn't all the wise men down below understand the simple logic that the Supreme Court understood so easily?</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We bring you this Supreme Court order today.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Please see -</strong> <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=19890" target="_blank">Breaking News</a></strong>.</font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs Baggage Declaration Regulations 2013 - implementation - Board Instructions</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Customs Baggage Declaration Regulations, 2013 will come into force with effect from 1.03.2014. Under the Customs Baggage Declaration Regulations 2013, all incoming international passengers will be required to declare the content of their baggage in the Indian Customs Declarations Form prescribed in the regulation. Therefore the declaration relating to Customs purposes by incoming passengers in arrival card notified by MHA hitherto done by passengers will be dispensed with. In other words, the incoming passengers will have to fill up the form notified under Customs Baggage Declaration Regulations 2013 independent of the form prescribed by the MHA. Ministry of Home Affairs has decided that arrival (disembarkation) card of MHA would be given to foreign nationals only. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Directorate of Publicity and Public Relations, New Delhi will print the Indian Customs Declarations Forms and distribute the same to all Commissioners of Customs having jurisdiction over the airports. The Indian Customs Declarations Forms may also be handed over to <strong>concerned </strong> airlines for distributing the same among the passengers.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board desires that the Commissioners of Customs should sensitize field formations working at airports so that this arrangement should not disrupt passenger facilitation at the airports.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See our <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=19891" target="_blank">Guest Column</a> </strong> today for more on these Regulations.</font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2014/cuscir14_005.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC Circular No. 05/2014-Customs, Dated: February 27 2014</strong></font></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Safeguard Duty on Sodium Nitrite</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has imposed safeguard duty on imports of Sodium Nitrite into India, at the following rate,-</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) <em>Thirty per cent ad valorem minus anti-dumping duty payable, if any, when imported during the period from 26th February, 2014 to 25th February, 2015 (both days inclusive); and </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) <em>Twenty eight per cent ad valorem, minus anti-dumping duty payable, if any, when imported during the period from 26th February, 2015 to 25th May, 2015 (both days inclusive).</em></font></p> </blockquote> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=338&filename=notification/custom/2014/ctariffsg14_001.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No. 01/2014-Cus.,(SG), Dated: February 26 2014</strong></font></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise - A Catalyst for Economic Development - CBEC Film on Central Excise</strong></font></p> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="https://www.youtube.com/watch?v=79NO8cr6oa0"><img src="http://www.taxindiaonline.com/RC2/image/stories/jm_ddt.gif" alt="" width="564" height="325" hspace="5" border="0" align="center"></a></font></strong><br> </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>CBEC had released a short film on Central Excise on 24 February 2014. The film takes you through the long history of Central Excise from the Mauryan period to the present - from a Revenue of 50 Crores in 1947 to 1,75,844 Crores in 2013;</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The film ends with the quote: Central Excise - where excellence is a way of life; where service to the nation is a passion; and dedication is a cherished tradition.</font></p> <p><font face="Verdana, Arial, Helvetica, sans-serif"><a href="https://www.youtube.com/watch?v=79NO8cr6oa0"><font size="2">https://www.youtube.com/watch?v=79NO8cr6oa0</font></a></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Monitoring cases where export obligation period and time prescribed for furnishing evidence of fulfilling of EO are over - CBEC Instructions</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> per Board Instruction No. 609/119/2010-DBK dated 18.01.2011, field formations were required to formulate action plan to monitor cases where export obligation period and time prescribed for furnishing evidence of fulfilling of EO are over, but the same is not furnished, and to take timely action to safeguard revenue in such cases.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Instances of delayed action in cases where export obligation period and time prescribed for furnishing evidence of fulfilling of EO are over, but the same is not furnished, have come to the notice of the Board.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board has decided to strengthen the monitoring and make it uniform so that timely initiation of action to safeguard revenue can be invariably ensured as well as progress effectively tracked. Accordingly, the report already prescribed for Chief Commissioners vide DG (Inspection) D.O. No.1350/2/2008 dated 26.02.2008 shall hence forth be a monthly report in the template enclosed and it shall no longer be limited upto the year 2004-05 for Advance Authorizations/DFIAs or upto the year 2003-04 for EPCG Authorizations, but shall be upto the current period. The Zones shall ensure that the report reaches the office of DGI within 7 days of the close of the month. The DGI shall compile report All-India/Zone-Wise and make this available to Ministry within 15 days of the close of the month.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board has directed Chief Commissioners & Commissioners to use this report for detailed monitoring of these cases and ensure that timely action is taken.</font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2014/instruction14_001.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC F. No. 609/156/2013-DBK, Dated: February 25 2014</strong></font></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Government Notifies CSR Rules</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has notified the Companies (Corporate Social Responsibility Policy) Rules, 2014, which will come into force from 1st April 2014.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Government has also notified the following as a possible list of activities under the Corporate Social Responsibility.</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. eradicating hunger, poverty and malnutrition, promoting preventive health care and sanitation and making available safe drinking water;</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. promoting education, including special education and employment enhancing vocation skills especially among children, women, elderly, and the differently abled and livelihood enhancement projects;</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. promoting gender equality, empowering women, setting up homes and hostels for women and orphans; setting up old age homes, day care centres and such other facilities for senior citizens and measures for reducing inequalities faced by socially and economically backward groups;</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources and maintaining quality of soil, air and water;</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. protection of national heritage, art and culture including restoration of buildings and sites of historical importance and works of art; setting up public libraries; promotion and development of traditional arts and handicrafts;</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. measures for the benefit of armed forces veterans, war widows and their dependents;</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports;</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. contribution to the Prime Minister's National Relief Fund or any other fund set up by the Central Government for socio-economic development and relief and welfare of the Scheduled Castes, the Scheduled Tribes, other backward classes, minorities and women; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. contributions or funds provided to technology incubators located within academic institutions which are approved by the Central Government;</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. rural development projects.</font></p> </blockquote> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/companies_act_notification_1152013.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Ministry of Corporate Affairs Notifications, Dated: February 27 2014</strong></font></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FTP - amendments in the Foreign Trade Policy</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has amended the Foreign Trade Policy (FTP) 2009-14, to amend para 3.15.3 and to insert para 3.15.4, which read as:</font></p> <blockquote> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"<strong>3.15.3 Market Linked Focus Products Scrip (MLFPS):</strong></font></em></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Export of Products/Sectors of high export intensity/employment potential (which are not covered under present FPS List) would be incentivized @ 2 % of FOB value of exports (in free foreign exchange) under FPS when exported to the Linked Markets (countries), which are not covered in the present FMS list. Such products will be <strong>listed </strong>in Table 2 <strong>or Table 3 </strong>of Appendix 37D of HBPv1, for exports made from 27.8.2009 onwards, unless a specific date of export/period is specified by public notice/notification.</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>3.15.4: "<strong>Incentive to the products listed in Table 3 will be in addition to any benefit which the same item may be entitled to under Table 1 or Table 2 of Appendix 37D.</strong>"</em></font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The new Table 3 added in Appendix 37 D would be entitled to additional benefits.</font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2013/dgft13not071.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT Notification No. 71 (RE 2013)/2009-14, Dated: February 27 2014</strong></font></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FTP - amendments in the Handbook of Procedures</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT</strong> has amended the Handbook of Procedures (Vol. I) (Appendices and Aayat Niryat Forms) 2009-2014, to include certain items in Table 3 of Appendix 37D (Market Linked Focus Product Scheme) for export made with effect from 1.03.2014 to 31.8.2014.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Further, MLFPS benefit for export of Chapter 61 & 62 items to USA and EU has been extended for the exports from 01.04.2014 till further orders. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And, Thoothukudi (Tuticorin) has been added as Town of Export Excellence (TEE) in Appendix 7 of HBPv1 for the Product Category 'Marine'.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A corrigendum is also issued in respect of Public Notice No. 52 dated 25.02.2014 inasmuch as in respect of items at Sl. No. 260 to 263 of Appendix 37 D Table-1, in the column 'Bonus Benefit' the phrase <em>"Bonus only to Bicycles"</em> stands deleted w.e.f. 25.02.2014 when the original Public Notice was issued.</font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2013/dgft13pn053.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT Public Notice No. 53 (RE 2013)/2009-14, Dated: February 27 2014</strong></font></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DDT Cartoon</strong></font></p> <p align="center"><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/Targetted_Cooperation.jpg" alt="" width="424" height="479" hspace="5" border="0" align="center"></font></strong></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"> </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"> – Monday's cases</font></strong></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>Appeal against an order of the CESTAT - to High Court or Supreme Court? Question relates to rate of tax - no appeal to High Court: HC</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> primary issue and question is whether Section 65(105) (r) was applicable in respect of the said activities and in case it was not applicable, no service tax was payable. The rate of tax would be "Nil". As held above, Section 83 of the F. Act read Section 35G of the CE Act is not applicable and, therefore, the present appeal is not maintainable before the High Court.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The question raised is whether the assessee was liable to pay service tax under Section 65(105) (zzb) of the F. Act. Case of the assessee is that they were not liable as the activities undertaken were non-taxable. The dispute would fall in the category of "rate of tax". Hence, the present appeals would not be maintainable before the High Court under Section 83 of the F. Act read with Section 35G of the CE Act.</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-trust that runs a school for children of non-residents, excludes poor children from its ambit, can still claim to be charitable - NO: HC</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee is a registered Trust under the name and style "Dawn Educational and Charitable Trust". It operates a school named 'Dawn International School'. An application was filed seeking registration u/s 12A so as to get income tax exemption on the ground that they were imparting education and therefore it was a trust meant for charitable purpose. Revenue made an enquiry to satisfy itself whether the activity done was factually in the direction of object of the trust. The CIT, who had the authority to grant registration u/s 12AA, was of the opinion the assessee intended to run a posh international school in the name of charitable activity, therefore, assessee was not entitled for such registration. Reasons for rejection of application were, though the trust says main object of it being to run educational institutions and establish institutions of training and rehabilitation for mentally retarded persons, physically handicapped persons etc., enquiries revealed that activity of the trust was only to bring under its ambit the already existing Dawn International School run by the Managing Trustee.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issues before the Bench are - Whether when the assessee-trust that runs a school for children of non-residents, excludes poor children from its ambit, can still claim to be charitable; Whether there is any live link between the nomenclature of the body and its main activities and whether the Revenue is right in making inquiries before rejecting the application filed under Sec 12A. And the answers go against 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"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Reduction of demand by CESTAT consequent upon ROM application is on account of it allowing rectification application and not on account of review of order - Revenue appeal dismissed: HC</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>WE</strong> reported the CESTAT order more than eight years ago.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In this case, a ROM application was filed by the appellant on the ground that the Tribunal while passing the order dated 01.09.2004 did not consider the plea of limitation inasmuch as since there was no misdeclaration, the extended period of limitation could not have been invoked.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Reduction of demand by the impugned order dated 20 December 2005 is on account of it allowing the rectification application and not on account of review of an order. It is pertinent to note that the revenue was represented before the Tribunal at the hearing of the rectification application and have not contended that the demand is not time barred.</font></p> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See our Columns Monday for the judgements</strong></font></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 align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Have a nice weekend.</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>