TIOL-DDT 832 · the untouched capture
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<strong>TIOL-DDT 832 <br>
</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>26.
03. 2008<br>
Wednesday</strong></font></div>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Annual
Closing of Government Accounts - Transactions of Central/State Governments -
Special Measures for the Current Financial Year (2007-08)</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">With
a view to facilitating accounting for all the Government transactions of the
current financial year (2007-08) by March 31, 2008 and meeting the probable
rush of tax-payers towards the end of the year, it has been decided, in consultation
with Controller General of Accounts, Government of India, to take the following
special measures in regard to conduct of Government transactions:</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">i)
All Regional Offices of Reserve Bank of India (RBI) and branches of Agency banks
conducting Government business will suitably extend the banking hours to conduct
Government business by keeping their counters open for the purpose on March
29 and 31, 2008 to facilitate receipt of Government revenue from members of
public even at late hours. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ii)
Special clearing (with return clearing on the same day) shall be conducted in
the evening/night of March 29 and 31, 2008, with the approval of the President
of local Clearing Houses run by Reserve Bank of India/Agency bank keeping in
view the operational convenience at the local centres so that the clearing instruments
relating to Government revenue received from members of public are realized
and credited to Government account by March 31, 2008.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/closing.htm" target="_blank">RBI
DGBA.GAD.No.H- 10256/42.01.029/2007-08 March 25, 2008</a></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mumbai
LTU ready to take off – CBDT issues notification appointing Mumbai-III
CCIT as LTU Chief Commissioner</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
post of CCIT-III, Mumbai is re-designated as CCIT-(III & LTU), Mumbai with
immediate effect and until further orders. The erstwhile jurisdiction of CCIT-III,
Mumbai shall remain unchanged. CIT, LTU, Mumbai shall report to and be under
the overall jurisdiction of CCIT-III & LTU, Mumbai.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/sernews/order/cbdtorder44_2008.htm" target="_blank">CBDT
F.No. A-22011/5/2008-Ad.VI Dated : March 24, 2008</a></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Anti
dumping duty on Homopolymer of vinyl chloride monomer (PVC) suspension grade
– CBEC corrects spelling mistakes</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In
the notification imposing Anti dumping duty on this product, CBEC has now
corrected the spelling mistakes of companies whose names figured in the
notification.</font></p>
<div align="justify">
<table width="450" border="1" align="center" cellpadding="3" cellspacing="0">
<tr valign="top">
<td width="83"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sl
No in <br>
the Notification<br>
</font></strong></div></td>
<td width="82"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Column
in the notification</font></strong></div></td>
<td width="137"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Name
of the producer/exporter<br>
</font></strong></div></td>
<td width="114"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Changed
name<br>
</font></strong></div></td>
</tr>
<tr valign="top">
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5</font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7</font></div></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Hanwah Chemical
Corporation</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">M/s Hanwha
Chemical Corporation</font></td>
</tr>
<tr valign="top">
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5</font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8</font></div></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Hanwha Corporation</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">M/s Hanwha
Chemical Corporation or M/s Hanwha Corporation</font></td>
</tr>
<tr valign="top">
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12</font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7</font></div></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Ocean Plastics
Corporation</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">M/s Ocean
Plastics Co. Ltd.</font></td>
</tr>
<tr valign="top">
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12</font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8</font></div></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Ocean Plastics
Corporation</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">M/s Ocean
Plastics Co. Ltd.</font></td>
</tr>
<tr valign="top">
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">19</font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7</font></div></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tianjin
Dagu Chemical Company Ltd.</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">M/s Tianjin
Dagu Chemical Company Limited <font color="#FF6633">(what’s the
great difference?)</font></font></td>
</tr>
<tr valign="top">
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">19</font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8</font></div></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tianjin
Bohai Chemical Industries Imp & Exp Corporation</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">M/s Tianjin
Dagu Chemical Company Limited or M/s Tianjin Bohai Chemical Industries
Imp. & Exp. Corporation</font></td>
</tr>
<tr valign="top">
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">20</font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7</font></div></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Xinjiang
Shihezi Zhongfa Chemical Co. Ltd.</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">M/s Xinjiang
Shihezi Zhongfa Chemical Co. Ltd</font></td>
</tr>
<tr valign="top">
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">20</font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8</font></div></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Xinjiang
Tianye Foreign Trade Co. Ltd.</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">M/s Xinjiang
Shihezi Zhongfa Chemical Co. Ltd. or M/s Xinjiang Tianye Foreign Trade
Co. Ltd.</font></td>
</tr>
<tr valign="top">
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21</font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7</font></div></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yichang
Yihua Pacific Cogen Co. Ltd.</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">M/s Yichang
Yihua Pacific Cogen Co. Ltd<br>
</font></td>
</tr>
<tr valign="top">
<td height="123"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21</font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8</font></div></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Hubei Yihua
Group Co Ltd.</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">M/s Yichang
Yihua Pacific Cogen Co. Ltd. or M/s Hubei Yihua Group Co Ltd.<br>
</font></td>
</tr>
</table>
</div>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Has
the Board finally got that much wanted proof reader? And are these amendments
retrospective?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2008/ctariff08_038.htm" target="_blank">Notification
No. 38/2008- cus Dated : March 24, 2008</a></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Prohibition
on export of rice – DGFT clarifies</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Only
the quantities being loaded in the ships at the time of ban will be allowed
to be exported under the transitional arrangements. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Further,
consignments of rice certified by Customs Authorities that they have been accepted
for export till 6.3.2008 midnight, in Land Customs Stations in West Bengal,
is allowed to be exported as part of the transitional arrangements.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2007/dgft07not087.htm" target="_blank">DGFT
Notification No. 87 (RE-2007)/2004-2009 Dated : March 24, 2008</a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Assured
Career Progression – promotion problems for babus – Modified ACP
– Pay Commission recommends</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Other
than the low pay, what causes concern among many government servants in the
Group B, C and D cadres is the abject lack of promotions. In the Central Excise
Department, one who joins as inspector retires as a Superintendent with just
one promotion in life, while the one who joins as Assistant Commissioner will
surely retire as Chief Commissioner with five promotions. This huge gap is not
really palatable. The Fifth Pay Commission had recommended a scheme called ACP
– Assured Career Progression Scheme, under which an officer gets the next
higher grade of pay if he does not get a promotion after 12 years and 24 years
of service.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Sixth Pay Commission says, <font color="#FF6633">The pay structure has been
so devised as to provide a decent entry grade and smooth career progression
without any stagnation. The existing Assured Career Progression Scheme which
provides two time-bound promotions in a span of 24 years has also been retained
in a modified manner. Running pay bands and Modified Assured Career Progression
Scheme will ensure smooth progression for 24 years. Even after 24 years, running
pay bands will ensure that no one stagnates. </font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Sixth Pay Commission has recommended that the existing scheme of Assured Career
Progression may, in future, be continued with two financial upgradations being
allowed as at present with the following modifications:-</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">i)
The scheme will also be available to all posts belonging to Group A - whether
isolated or not. Organised Group A services will, however, not be covered under
the scheme.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ii)
Benefit of pay fixation available at the time of normal promotion shall be allowed
at the time of financial upgradations under the scheme. Thus, an increase of
2.5% of pay and grade pay shall be available as financial upgradation under
the scheme.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">iii)
The grade pay shall change at the time of financial upgradation under this scheme.
The grade pay given at the time of financial upgradation under ACPS will be
the immediate next higher grade pay in the hierarchy of revised pay bands and
grade pay being recommended. Thus, grade pay at the time of financial upgradation
under ACPS can, in certain cases where regular promotion is not between two
successive grades, be different than what is available at the time of regular
promotion. In such cases, the higher grade pay attached to the next promotion
post in the hierarchy of the concerned cadre/ organization will be given only
at the time of regular promotion.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">iv)
Financial upgradation under the scheme will be available whenever a person has
spent 12 years continuously in the same grade. However, not more than two financial
upgradations shall be given in the entire career as was provided in the extant
scheme.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
scheme with aforesaid modifications shall be called <strong>modified ACPS</strong>
and will ensure suitable progression uniformly to all the employees in Central
Government.</font></p>
<p align="center"><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">– Tomorrow ' s cases </font><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><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"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><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"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><strong><b><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_31.gif" alt="Legal Corner Icon" width="191" height="160" hspace="5" border="0" align="left"></b></strong></b></font></b></font></b></font></b></font></b></font></b></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></b></font></b></font></b></font></b></font></b></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></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">Tribunal
says repacking of bought out electrical appliances and spares and subjecting
them to quality control, branding and packing and marking with MRP prima facie
amounts to manufacture - but stay granted on account of other issues</font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>ISSUES</em></font></strong><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
cannot get <strong>murkier</strong> than this</font></em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">.
As if the zealousness exhibited by the Revenue on “manufacture”
matters was on the wane, this order may boost it a few notches further!</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
facts are that the applicant purchased electrical appliances and spares from
different manufacturers and after subjecting them to quality control, branded
and packed them.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
case of the department is that the activities carried out amounts to manufacture
within the meaning of Section 2(f) of the CEA’44. The adjudicating authority
recorded a finding that the products are received in gunny bags/cartons and
are subjected to quality control, branding & packing; that the goods received
from vendors are not marketable & hence are required to be subjected to
quality checking, labelling and packing and marking MRP; that in terms of section
2(f)(iii), the activity amounts to manufacture.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Surprised
with these complex interpretations, the appellant is before the Tribunal.</font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central
Excise – rotors and stators, held excisable for one period and not excisable
for another period, by the same Commissioner – since non-excisability
order was accepted by department, appeal allowed: Supreme Court</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE
</strong>appellant is a small scale industry. It commenced manufacturing electric
fans falling under the erstwhile Tariff Item No.33 prior to coming into force
of Central Excise Tariff Act, 1985, after obtaining central excise licence.
Rotors and stators falling under Tariff Item 30D which are essential components
required for the manufacture of electric fans, were also manufactured by the
appellant and captively used. The appellant, from time to time, also received
orders for doing diverse specific specialised processing work on job work basis
on customers' raw materials like winding, die casting, coil setting etc. which
did not transform the customers' raw materials into rotors and stators as commercially
known and the customers undertook various further processes in their own factories
to manufacture rotors and stators and used the same in the manufacture of their
fans. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For
the period January 1983 to March 1984, the Collector vide its order dated 31st
May 1988 held that the rotors and stators were complete and were manufactured
by the appellant and thus exigible to the levy of excise duty. This order was
confirmed by the Tribunal by the impugned order dated 27th April 2001. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Order
of the Tribunal as well as that of the Collector are under challenge in this
appeal.</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>Interest
earned from Income Tax Department & staff loans to be assessed under 'other
sources'; Interest on Credit sales is business income; When profit is negative,
deduction under Section 80 HHC is nil : ITAT</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Interest
earned from Income Tax Department:</strong> the assessee has fairly conceded
that the interest earned on refunds from Income Tax Department is to be assessed
under the head "other sources". Accordingly this issue is decided
against the assessee. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Interest
earned on credit sales:</strong> ITAT in assessee's own case for A.Y. 2003-
04 in ITA No. 1722/Del/2006 held that the income was assessable under the head
'business income' Respectfully following the precedent it is held that interest
earned on credit sales is to be assessed under the head "business income".
</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Interest
earned on staff loans:</strong> similar issue came up before ITAT in assessee's
own case for A.Y. 2003-04 wherein interest on staff loans has been treated as
income from other sources. Respectfully following the precedent in assessee's
own case it is held that interest earned from staff loans being an incidental
activity carried on by the assessee is liable to be assessed as income from
other sources. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>computation
of deduction u/s 80HHC.</strong> Deduction u/s 80HHC is allowable on the profits
included in the business income of the assessee. In the case before us, the
export profit included in the business income is a negative figure as is evident
from the computation made by the Assessing Officer in the assessment order.
Therefore, in view of provisions of section 80AB, deduction u/s 80HHC will be
nil.</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>
See our columns tomorrow for the judgements</strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until
tomorrow with more <strong>DDT</strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have
a </font><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">nice
day.</font></p>
<p align="justify"><font color="#FF6633" 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">vijaywrite@taxindiaonline.com</a></font></p>
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