TIOL-DDT 2475 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" 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></font><font color="#663399" size="3">TIOL-DDT 2475</font><br>
</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>14.11.2014 <br>
</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Friday </strong></font></p>
<p align="center"><strong><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em>Excise duty hiked on Petrol & High Speed Diesel</em></font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Central Government has increased the Excise duty on Motor Spirit (Petrol) & High Speed Diesel by Rs.1.50 per litre.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification 12/2012-CE has been amended suitably. The relevant entries are as below -</font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Table </strong></font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Sl. No. </strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Chapter or heading or sub-heading or tariff item of the First Schedule </strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Description of excisable goods </strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Rate </strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>earlier </strong></font></p>
</td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Rate w.e.f </strong></font><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>12.11.2014 </strong></font></p>
</td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Condition No. </strong></font></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(1) </strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(2) </strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(3) </strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(4) </strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong> </strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(5) </strong></font></p></td>
</tr>
<tr>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">70</font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2710</font></p></td>
<td valign="top"><p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Motor spirit commonly known as petrol,- </font></p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) intended for sale without a brand name; </font></p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) other than those specified at (i) </font></p></td>
<td valign="top"><p align="left"> </p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs.1.20 per litre </font></p>
<p align="left"> </p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs.2.35 per litre </font></p></td>
<td valign="top"><p align="left"> </p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs.2.70 per litre</font></p>
<p align="left"> </p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs.3.85 per litre</font></p>
<p align="left"> </p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- </font></p></td>
</tr>
<tr>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">71</font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2710 19 30</font></p></td>
<td valign="top"><p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">High speed diesel (HSD),- </font></p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) intended for sale without a brand name; </font></p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) other than those specified at (i) </font></p></td>
<td valign="top"><p align="left"> </p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 1.46 per litre </font></p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 3.75 per litre </font></p></td>
<td valign="top"><p align="left"> </p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs.2.96 per litre</font></p>
<p align="left"> </p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs.5.25 per litre</font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- </font></p></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It seems that benefit of the dipping international crude oil price will not be passed on to the public as the government has raised the duty to keep prices unchanged and at the same time fill its coffers.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">After all, it was only a fortnight ago that the petrol and diesel prices came down by almost two and a half rupees and the motorist will not mind the increase in excise duty rates as long as he gets to fill his tank at the same rate.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTcyNTU=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification 22/2014-CE dated November 12, 2014.</strong></font></a></p>
<p align="center"><strong><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em>Service Tax - Last Date for Filing S.T-3 Return is today</em></font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Central Board of Excise & Customs had vide Order No <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2014/st_order_14_002.htm" target="_blank">02/2014</a></strong>-Service Tax, Dated: October 24, 2014 extended the date of submission of Form ST-3 for the period from 1st April 2014 to 30th September 2014, from 25th October, 2014 to 14th November, 2014.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And the last day is today. If you have not filed it by now, please do it right away for there is no tomorrow.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Unless, of course, you don't mind fattening the exchequer by paying a steep penalty.</font></p>
<p align="center"><strong><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em>Issue of Foreign Currency Convertible Bonds (FCCBs) and Foreign Currency Bonds (FCBs) - Clarification</em></font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CLARITY</strong> has been sought on applicability of provisions of Chapter III of the Companies Act, 2013 to the issue of Foreign Currency Convertible Bonds (FCCBS) and Foreign Currency Bonds (FCBs) by Indian companies exclusively to persons resident outside India in accordance with applicable sectoral regulatory provisions.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Ministry of Corporate Affairs clarifies:</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>The issue of FCCBS and FCBS by companies is regulated by the Ministry of Finance's regulations contained in Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipts Mechanism) Scheme, 1993 (Scheme) and Reserve Bank of India through its various directions/regulations.</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Unless otherwise provided in the said Scheme or the directions/regulations issued by Reserve Bank of India, provisions of Chapter III of the Act shall not apply to an issue of a FCCB or FCB made exclusively to persons resident outside India in accordance with the above mentioned regulations.</em></font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter III of the Companies Act deals with <em>Prospectus and Allotment Of Securities.</em></font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTcyNTg=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Ministry of Corporate Affairs General Circular No. 43/2014, Dated November 13 2014</strong></font></a></p>
<p align="center"><strong><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em>Trade Facilitation Agreement - WTO Impasse - India and US Resolve Differences</em></font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>COMMERCE</strong> Minister Nirmala Sitharaman in a statement said,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>We are extremely happy that India and the US have successfully resolved their differences relating to the issue of public stockholding for food security purposes in the WTO in a manner that addresses our concerns.</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>This will end the impasse at the WTO and also open the way for implementation of the Trade Facilitation Agreement.</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>We urge the WTO membership to take this forward in the General Council on behalf of the Ministerial Conference and pave the way to spurring the WTO to more such successes.</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">WTO Director General Roberto Azevedo today welcomed the news that the US and India have agreed on the way forward for implementing key elements of the package of agreements reached last December at the WTO Ministerial Conference in Bali.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DG said,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>This breakthrough represents a significant step in efforts to get the Bali package and the multilateral trading system back on track. It will now be important to consult with all WTO members so that we can collectively resolve the current impasse as quickly as possible.</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Implementation of all aspects of the Bali package would be a major boost to the WTO, enhancing our ability to deliver beneficial outcomes to all our members.</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Advancing our work toward a permanent solution on public stockholding and the implementation of the Trade Facilitation Agreement, including its provisions for technical assistance for developing countries, will be integral to this work.</em></font></p>
<p align="center"><strong><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em>The missing Notification</em></font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>NOTIFICATION</strong> <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTcyMTE=" target="_blank">98/2014</a></strong>-Cus(NT) dated 16.10.2014 deals with - <em>Rate of exchange of conversion of each of the foreign currency with effect from 17th October, 2014</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So also, notification <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTcyMjM=" target="_blank">100/2014</a></strong>-Cus(NT) dated 31.10.2014 deals with - <em>Amends Notification No. 36/2001-Customs (N.T.), dated the 3rd August, 2001 inasmuch as it prescribes the Tariff Values of Various oils, brass scrap, Poppy seeds, Gold, Silver & Areca Nuts.</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A netizen who regularly calls us to enquire about the latest exchange rates & the Tariff Value is always under the impression that we keep these notifications with us closely guarded and release them at an opportune moment only at the close of the day. Every time he calls up we tell him that we report a notification when we receive it- no guards guarding it, except, perhaps, an anti-virus software in our laptop to ensure that it is not a spam!</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The current exchange rate notification is <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTcyMjk=" target="_blank">101/2014</a></strong>-Cus(NT) dated 05.11.2014 effective 6th November, 2014 and the Tariff Value notification in vogue is the one mentioned above.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We were, therefore, surprised when this netizen called us yesterday and asked us why we were holding back the notification <strong>99/2014-Cus(NT).</strong> We said we have not received it and neither does the CBEC website indicate any inclination to display it. He was not satisfied but we couldn't do much about it. All we can do is wait! But should not the Board be keen in bringing out in the open this notification rather than hiding it? Or is it that the notification which is presumably more than a fortnight old less worthy of publication!</font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>If this is what is called less government, more governance, so be it…</em></font></p>
<p align="center"><strong><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em>Justice Krishna Iyer is 100 - PM Greets</em></font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GREETING</strong> Justice Krishna Iyer on his 100th birthday, Prime Minister Modi tweeted,</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Warm birthday wishes to an icon in Indian public life, Justice VR Krishna Iyer as he turns 100. I pray that he is blessed with good health. Legal luminary, philosopher and intellectual, Justice Krishna Iyer is an Institution in himself, who dedicated his life to the Nation. Justice Iyer's life and works are an inspiration to all of us. My interactions with him have been very enriching. I learnt a lot from him.</em></font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">58 <strong> </strong>Years ago, he was a Minister in the First Communist Government in Kerala. Fate brought him to the Supreme Court Bench and since then judicial writing has been elevated to a standard hard to reach and impossible to surpass.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Judge is exalted as Lawgiver and Prophet in the Temple of Justice. He must have the wisdom of Solomon, the moral vision of Isaiah, the analytic power of Socrates, the intellect creativity of Aristotle, the humanity of Lincoln and Gandhi, and the impartiality of the Almighty.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Measured by these expectations every Judge is something of a disappointment. But it seems there are three exceptions.</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Late Lord Denning in England</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Late Justice Douglas of the United States Supreme Court</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Justice Krishna Iyer</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He once told the Chief Justice, "<em>one great lesson that appointing authorities must remember is that a person who is not able to weep at the sight of human suffering and respond with quick compassionate action should not be chosen as a Judge</em>".</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=32&filename=legal/sc/2002/2002-TIOL-328-SC-CX-LB.htm" target="_blank"><strong><font size="1">2002-TIOL-328-SC-CX-LB</font> </strong></a> Justice Iyer observed,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The command of the law can claim the allegiance of the law only by simplicity in legislation.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">To return what has been taken wrongly is as much a duty and grace of government as to levy relentlessly and fully what is due. Default in either, not altogether unfamiliar, brings down the confidence of the community in the administration.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Justice Krishna Iyer is a National Asset.</font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><strong><font color="#006600">Jurispruden</font></strong></strong></em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><em><font color="#FF6633" size="4">tiol<font color="#006600" size="3">-</font></font></em></strong></font></strong></font><em><strong><strong><font color="#006600">Monday's cases</font></strong></strong></em></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">Customs </font></strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Abandoned goods - Tribunal fell in error in setting aside penalty u/s 112(a) in respect of goods abandoned u/s 23(2) - Revenue appeal allowed and penalty restored: High Court</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ON</strong> the basis of information that the respondent importer imported a consignment declaring the same as secondary/ defective Tin Free Sheets, whereas the actual goods were Tin Sheets, the Directorate of Revenue Intelligence searched the factory premises of the importer and seized coils/sheets weighing 68.4 Mts. The live consignment imported was also examined and found to be containing Tin Sheets and not Tin Free Sheets.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Further investigation made by the Directorate of Revenue Intelligence revealed that the importer has also imported further consignments of Tin Sheets under the guise of Tin Free Sheets in five containers and they are lying at the port for clearance. For these five containers, no bill of entry was filed. The Bill of Lading and other documents revealed that the goods are Tin Free Sheets and the total weight was declared as 117.846 MTs. These goods were identified and detained.</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax</strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Whether undisclosed income revealed post-search inquiry can be assessed within the scope of block assessment, although the time for filing return for such assessment year has not expired as on date of the search - YES: High Court</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee publishes a daily newspaper "Herald". Consequent to a search warrant issued under Section 132 of the Income Tax Act, executed on 01.11.1999 and 02.11.1999, the Deputy Commissioner of Income Tax, made block assessment for the period 01.04.1989 to 01.11.1999. Income generated by the said Unit was claimed as exempted in return for the AY 1999-2000, and in block assessment return as income of new industrial undertaking exempt u/s 80 IA. It was submitted that the search was completed on 02.11.1999 and last date of filing of the said return was 30.11.1999. Hence, following mandate of Section 158BB(1)(d) of the Income Tax Act, the said income could not have been taken into account for the purpose of block assessment. The AO made additions which were maintained by the CIT (A) as also by the Tribunal.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue before the Bench is - Whether undisclosed income revealed post search inquiry can be assessed within the scope of the block assessment, although the time for filing return for such assessment year has not expired as on the date of the search. And the answer is YES.</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Service Tax</strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notfn. 29/2004-ST - Commission earned on discounting of account receivable (invoice) is nothing but interest for lending the money - Penal interest on bills of exchange discounted is also part of interest on loan - Prima facie exempted: CESTAT</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> applicants are in the business of lending securities and earning interest on lending and borrowing business. Therefore, they are required to pay service tax under the category of Banking and Financial Institution Service. The applicants are having the arrangement for finance against the government securities held by the 'Clearing Corporation of India Ltd. (CCIL)'. The CCIL is having collateral borrowing and lending obligations. As per the obligation, any financial institution who is in need of money, pledge their securities with CCIL and CCIL asks some banking and financial company who is having surplus money with them to lend the money to the borrower for certain period of time.</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">Have a nice weekend.</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@tiol.in"><strong>vijaywrite@tiol.in</strong></a></font></p>
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