TIOL-DDT 2395 · 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><strong><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif"><s><strong><font size="2"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=20079"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2014_1.jpg" alt="DDT in Limca Book of Records - Third Time in a row" width="250" height="123" hspace="5" border="0" align="right"></a></font></strong></font></strong></font></strong></font></strong></font></strong></s>TIOL-DDT 2395</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
14.07.2014<br>
Monday</font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">New facility in ICES - Exemption - Education Cess and Higher Education Cess on CVD </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>EDUCATION</strong> and Higher Education cess on CVD was exempted for all goods vide Notification No. 13/2012-Customs & 14/2012 - Customs respectively. Hence no additional field was provided in the BE format to claim exemption from Education and Higher Education cess on CVD in the Customs ICES.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In this Budget, Notification 18/2014-Customs and 19/2014-Customs were issued withdrawing the exemptions given vide 13/2012-Customs and 14/2012-Customs for certain electronic goods. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Hence to incorporate such changes, new Column has been introduced in B.E. Format/Assessment to enable importers to claim exemption from this levy based on Notification No. 13/2012-Customs read with Notification No. 18/2014 (as amended). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the revised procedure, Education & Higher Education Cess on CVD will be levied on all goods by default. Importers who are eligible may claim exemption in the new column by quoting 013/2012 Sl.No. 1. It is to be noted that by quoting 013/2012 Sl. No. 1 both Education Cess and Higher Education Cess will be exempted. So there is no necessity of claiming Notification No. 14/2012 for exemption of Higher Education cess separately. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This change has resulted in modification of BE message format. Updated BE message format is placed at ICEGATE website for information. The importers may need to revise private RES packages being used by them to file Bills of entry remotely. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">An Advisory by ICES informs that calculations may be checked manually and any discrepancies may be informed to the directorate immediately. Similarly in many other notifications, the ICES system has limitations in completely validating the eligibility of the exemption. The Appraising/Out of charge officers must ensure the eligibility of the goods for the exemption before final clearance. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We hope clearances are not held up for want of updating the software. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Six month embargo in availing CENVAT credit - CBEC forgot Rule 16 </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>MUCH</strong> has been already written and would continue to be written in our columns on the "six month" embargo in availing CENVAT credit in respect of ‘inputs' & ‘input service' that is to take effect from 1st September, 2014.[Notfn.<strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2014/exnt14_21.htm" target="_blank"> 21/2014-CE(NT)</a></strong> dt. 11.07.2014 refers] </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Thankfully, documents under the cover of which ‘capital goods' have been received are left out. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Perhaps in this entire melee what the law making authorities forgot was to take care of Rule 16 of the CER, 2002 which allows a manufacturer to take CENVAT credit of the duty paid on the goods at the time of removal but which are brought to any factory for being re-made, refined, re-conditioned or for any other reason. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, will this credit be denied? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the amendment they should have specified that this time limit of six months is not applicable to credit under Rule 16 of the CER. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs - Steel and Steel Products (Quality Control) Order 2012-implementation </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>MINISTRY</strong> of Steel has informed that there is large scale import of sub-standard CRGO steel sheets/strips taking place despite notification of the said Steel and Steel Products (Quality Control) Order 2012. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC clarifies that import of any sub-standard CRGO sheets/strips in contravention of the Steel and Steel Products (Quality Control) Order, 2012 should not be allowed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Commissioners of Customs concerned should ensure that the directions are complied with scrupulously within their jurisdiction. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2014/instruction14_007.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC instruction in F. No. 450/71/2014- Cus IV , Dated: July 09, 2014 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">NACEN to be shifted to Hindupur in Andhra Pradesh - Delhi officers not very happy </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AN </strong>innocent Statement in the Finance Minister's Budget Speech has created quite a stir. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Para 172 of the Budget speech reads as:</font></p>
<blockquote>
<p align="justify"><strong><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Academy for Customs </font></em></strong></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">172. It is proposed to set up the National Academy for Customs & Excise at Hindupur in Andhra Pradesh. </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The regional Press in Andhra Pradesh has gone to town with the news as if it is a great gift to the people of Andhra Pradesh. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But some IRS officers who want to work in Delhi are upset - for them the news has come as a bolt from the blue. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">National Academy of Customs, Excise and Narcotics (NACEN) is recognized as one of the best Customs and Narcotics training institutions in the world - but with woefully inadequate facilities. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">NACEN is perhaps the only National Academy with no jogging track, no parade grounds and no basic facilities to train the officers who pass through the toughest examination in the world and who would run the Department for the next 30 years. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">NACEN is considered a Delhi posting by many officers and even the officers working in NACEN, Faridabad commute from Delhi, converting it into a tutorial college, not a residential academy. In fact most of the probationers do not know what to do with themselves from Friday evening to Monday morning. Now they are scared that some of them have to go to remote Hindupur in Andhra Pradesh. An IRS officer remarked, "our officers have the habit of complaining if asked to work 10 km away from home." </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The IRS Association President Metta Rama Rao seems to be excited about the project - he says he and his association have been campaigning for a better academy - more space, more people, more funds etc,. He says that the Academy is meant to transform an intelligent graduate in to an officer and a gentleman (lady). It should provide space for the needs of Body, Mind and Soul. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Academy needs firing range, cross country track, green zones, colony, medical unit, water bodies, guest houses, etc - and NACEN has none. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The proposal to have a large amount of land for NACEN came up for serious consideration last year and the then MoS JD Seelam had promised to provide 200 acres of land near Vijayawada in AP, but it seems the then Chairperson of CBEC was not in favour of shifting NACEN from Faridabad to Vijayawada. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This year about 250 probationers will be joining NACEN and there is no way that NACEN, Faridabad can accommodate such a large number of probationers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It seems the present MoS Nirmala Sitharaman who got elected to Rajya Sabha from Andhra Pradesh recently persuaded the AP Government to provide land and the AP Chief Minister readily obliged giving 300 acres of land. The Chief Secretary of Andhra Pradesh in a letter dated 23.6.2014, to the ADG, NACEN, Faridabad informed him that the Government of Andhra Pradesh proposes that the new campus of NACEN may be set up at Hindupur instead of Vijayawada and the State Government has consented to allot 300 acres of land for NACEN. And the Finance Minister included it in his Budget speech. That is how the sentence found place in the Budget Speech. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Hindupur is a small town in Anantapur District of Andhra Pradesh near the Karnataka border. The Bangalore airport is only 60 kms away from Hindupur. If the National Academy of Administration can be in Mussorie, the Police Academy at Hyderabad, the Direct Taxes Academy at Nagpur, why can't the Customs Academy be at Hindupur? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We may hope that a modern self sufficient academy will come up in Hindupur soon - though no budget allocation is made for it in this year's budget. Maybe it is not required as they would get land free or at a very low cost - so little or no funds are required this year. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Incidentally the budget allocation for the National Academy of Administration this year is more than Rs. 200 Crores and the Centre is to spend about Rs. 350 Crores on Police training - and what NACEN gets is 79 Crores! </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC appoints Committees to study TARC Report</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC</strong> has appointed six Committees to study the recommendations of the Tax Administrative Reform Commission (TARC) report.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The six Committees shall be headed by the following Chief Commissioners:</font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sl. No. </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Name of the Chief Commissioner/DG </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Area </font></strong></div></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Najib Shah </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Structure and Governance </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">V. S. Krishnan </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Customer Focus </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Vanaja N. Sarna </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">People Function </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Ananya Ray </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Information and Communication Technology </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">B. K. Bansal </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dispute Management </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. Ramesh </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Key In­tern­al Processes </font></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Board requests all the JS/Commissioners of the Board, Director Generals and Chief Commissioners to persuade officers under their charge to submit their specific views/comments on any areas of their interest to the concerned Committees directly. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Committees are required to submit their reports by 8th August 2014 </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/pdfdocs/wnew/om-tarc-1rpt.pdf"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Office Memorandum in F.No.296/101/2014-Cx.9, Dated July 04, 2014 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Commissions Study into problem of stagnation in Group B cadres </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> CBEC has commissioned a study into the problem of stagnation in the Group "B" Executive cadres (both gazetted and non-gazetted). The study is being conducted by Mr. Parkash Chand, Consultant, in association with Mr. B.B. Agrawal, Additional Director General, Center of Excellence, New Delhi. All interested parties (recognized staff associations, as also individual officers) may submit their suggestions in this regard to Mr. Parkash Chand, with a copy to Mr.B.B.Agrawal, at the following addresses: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mr. Parkash Chand, Consultant, Directorate General of Human Resources Development, C-4, West Wing, Ground Floor, IRCON Building, District Center, Saket, New Delhi 110017 </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mr.B.B.Agrawal, Additional Director General, Center of Excellence, 3rd Floor, Tower 3&4, NBCC Plaza, Pushp Vihar, Sector 5, Saket, New Delhi 110017 </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Soft copies may be sent to Mr.Parkash Chand at <a href="mailto:parkashchand185@gmail.com"><strong>parkashchand185@gmail.com </strong></a>and to Mr.B B Agrawal at <a href="mailto:coenacen@gmail.com"><strong>coenacen@gmail.com </strong></a></font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/pdfdocs/wnew/om-stagtn-gp-b.pdf"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Office Memorandum in F.No.8/B/194/HRD(HRM)/2013, Dated July 04 2014 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs Commissioner Arrested for molesting minor girl </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><em>INDIAN</em></strong><em> Express</em>, Vadodara has reported that a Commissioner of Customs and Central Excise was arrested on charge of molesting a minor girl - the nine year old daughter of his cook. The Commissioner was said to have been absconding for four days after which he is reported to have surrendered in the Police Control Room. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Archana Ranjan, IRS is DG, CEIB </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Appointments Committee of the Cabinet has approved the appointment of Income Tax Chief Commissioner Archana Ranjan, IRS(IT.79), as Special Secretary-cum-Director General, Central Economic Intelligence Bureau under Department of Revenue. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CEIB was setup in the year 1985. It is the nodal agency for economic intelligence mandated to ensure effective interaction and coordination among all the agencies concerned in the area of economic offences. It also functions as the clearing house of all economic intelligence and provides a platform for such exchange between various agencies within the Department of Revenue and other intelligence and enforcement agencies including IB, RAW, CBI etc. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Bureau is headed by the Special Secretary cum Director General who is assisted by three Joint Secretary level officers. </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"> - Tuesday's cases</font></strong></font></strong></font></p>
<p><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><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">Customs</strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Delay in filing supplementary drawback claims - No sufficient grounds to condone delay - Order of Revisional authority upheld: HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> dispute relates to rejection of supplementary drawback claims filed by the Petitioner. The Assistant Commissioner (drawback) originally conveyed to the petitioner that eleven shipping bills were found to be time barred as they were not submitted within three months from the date of payment of the original drawback. It also expressed that the reason, if any, shown for condonation of delay, had not been found justifiable. An appeal was preferred before the Commissioner (Appeals). The Commissioner (Appeals) allowed the appeal of the petitioner by observing, inter-alia, that the reasons given by the petitioner are strong and sufficient enough to condone the delay in filing the supplementary claims and direction was given to the adjudicating authority to dispose of the supplementary drawback claims on merits. On appeal by the department, the Revisional authority restored the order of the Assistant Commissioner. Aggrieved by the same, the Petitioner filed a Writ Petition before the High Court. </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 when assessee fails to produce any proof towards claim that goods inventorized at time of Survey also included goods received from its customers for remodeling, such claim is to be construed as an afterthought - YES: ITAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SURVEY</strong> u/s. 133A was conducted at the business premises of the assessee, during which stock of gold and silver lying at the business premises was inventorized and it was found that the assessee had actual physical stock of gold of 21610.620 grams and of silver 111.493 kgs. The book stock of the assessee on that day was worked out at gold 19332.578 grams and silver 106.916 kgs. The assessee was required to explain the difference. During survey, partner of the firm admitted that the above difference in stock in gold and silver was unaccounted income of the assessee. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue before the Bench is - Whether when the assessee has failed to produce any proof towards its claim that the goods inventorized at the time of survey also included the goods received from its customers for remodeling, such a claim is to be construed as an afterthought. And the answer goes 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"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">CENVAT - Appellant engages agency for advertising their products - advertising agency prepares adverts and utilizes service of another company for broadcasting advertisement - ST paid on broadcasting service is eligible as credit to appellant: CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant is engaged in the manufacture of petroleum products. They engaged the services of four advertising agencies for preparing the advertisements for their products. These advertising agencies further engaged the services of <em>Times Global Broadcasting Co</em>. Ltd. for broadcasting the advertisements. The broadcasting company paid service tax in respect of taxable service provided by them and recovered the amounts from the advertising agencies. The advertising agency also raised invoices in favour of the applicant. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The appellant availed credit in respect of the service tax paid on the taxable service of broadcasting done by <em>Times Global Broadcasting Co. Ltd.</em> </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>