TIOL-DDT 839 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT
839</font> <br />
04.04.2008 <br />
Friday</strong></font></p>
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600" size="2">Our Seminar in Hyderabad</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As you read this,
our seminar in Hyderabad will be in progress. CBEC Member Sridhar, DRI Chief
Mazumder, CBEC’s Service Tax Commissioner Gautam Bhattacharya and top TIOL
commentators on the subjects are all there for the one of its kind interaction.
Shedding a little modesty, we could say only TIOL could have brought such eminent
personalities into one platform.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We will bring you details of the programme
during the day and in the days to come. </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Committee
of Commissioners - and a jinxed notification- CBEC amends a wrong notification.</strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC has issued a notification No. 33/2008 Cus NT dated 28.3.2008. Nothing
wrong with it. They are entitled to issue notifications, but the only problem
is this notification seeks to amend something which does not exist. This notification
seeks to amend Notification No. 40/2005 and substitute Sl. 25 in the notification
No. 40/2005. The whole problem is that Notification No. 40/2005 does not have
a Sl. No. 25; it ends at sl. No. 20.</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What they really wanted to amend was sl.
No. 25 of Notification No. 49/2005 and by mistake they amended Notification
No. 40/2005. <br />
Notification 33/2008 Cus (NT) also claims that</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The principal notification No.
40/2005-Customs (NT), dated 13-5-2005 was published vide number G.S.R 308(E),
dated the 13 th May, 2005 and was amended by following numbers:-</font></p>
<blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2005/cnt05_047.htm" target="_blank">Notification
No.47/2005- Customs (NT), dated the 8 th June 2005 vide number G.S.R. 383(E),
dated the 8 th June, 2005</a>. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2005/cnt05_049.htm" target="_blank">Notification
No.49/2005- Customs (NT), dated the 17 th June, 2005
vide number G.S.R. 410(E), dated the 17 th June, 2005</a> </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_063.htm" target="_blank">Notification
No.63/2006- Customs (NT), dated the 9 th June, 2006
vide number G.S.R. 356(E), dated the 9 th June, 2006</a> </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_064.htm" target="_blank">Notification
No.64/2006- Customs (NT), dated the 9 th June, 2006
vide number G.S.R. 357(E), dated the 9 th June, 2006</a>.</font></p>
</blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In fact, Notification
40/2005 and 49/2005 are two separate principal Notifications which have been
amended as under:</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">40/2005 Cus (NT) <em>has been amended by Notifications <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2005/cnt05_047.htm" target="_blank">No.
47/2005-Cus. (N.T.), dated 8-6-2005</a>; <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2005/cnt05_048.htm" target="_blank">No.
48/2005-Cus. (N.T.), dated 17-6-2005</a> and <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_064.htm" target="_blank">No.
64/2006-Cus. (N.T.), dated 9-6-2006</a>)</em></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">49/2005 Cus (NT) <em>has been amended by Notification <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_063.htm" target="_blank">No.
63/2006-Cus. (N.T.), dated 9-6-2006</a></em></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is really tough for the Board to keep track of the Principal and amending
notifications. Apparently Board does not have copies of its own notifications.</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2008/cnt08_033.htm" target="_blank">Notification
33/2008 Cus (NT) dated 28.3.2008</a>.</strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Special measures for the purpose of checking illegal export through
Bangladesh – goods notified.</strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 11I of the Customs Act empowers the Central Government to take special
measures for the purpose of checking the illegal export or facilitating the
detection of goods which are likely to be illegally exported, and to specify
by notification in the Official Gazette, the goods of such class or description.<br />
Under Section 11 H the Government may notify the area vulnerable for smuggling
and vide Notification 31/2008 Cus (NT) dated 25.3.2008, the inland area, fifty
kilometres in width, from India’s land border with Bangladesh falling within
the territories of West Bengal, Tripura, Assam, Meghalaya and Mizoram has been
notified as specified area for the purpose of Section 11 H.</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the Government
has notified “Drug formulations containing Codeine or its salts” as the goods
which are likely to be illegally exported and in respect of which special measures
for the purpose of checking their illegal export and facilitating the detection
of the said goods shall be taken in the areas specified.</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2008/cnt08_035.htm" target="_blank">Notification <strong>35/2008-Cus.,(N.T.), Dated: April 2, 2008</strong></a></strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Double Taxation Avoidance Agreement with Myanmar</strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">India has
signed a Double Taxation Avoidance Agreement (DTAA) with the Government of
Myanmar on 2nd April 2008. The agreement aims at avoidance of double
taxation and the prevention of fiscal evasion with respect to taxes on income.
The Agreement was signed by Shri P.K. Misra, Chairman, Central Board of Direct
Taxes on behalf of India and by Mr. Kyi Thein, Ambassador Extraordinary and
Plenipotentiary of the Union of Myanmar to India.. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DTAA will cover income-tax and surcharge
in the case of India and the income tax and profit tax in the case of Myanmar.
The Agreement provides that business profits will be taxable in the source
state if the activities of an enterprise constitute a permanent establishment
in the source state. Examples of permanent establishment include a branch,
factory, place of management, sales outlet etc. Profits of a construction,
assembly or installation projects will be taxed in the state of source if the
project continues in that state for 270 days or more. Profits derived by an
enterprise from the operation of ships or aircraft in international traffic
shall be taxable in the country of residence of the enterprise. Dividends,
interest and royalty income will be taxed both in the country of residence
and in the country of source. However, the maximum rate of tax to be charged
in the country of source will not exceed 5% in the case of dividends and 10%
in the case of interest and royalties. Capital gains from the sale of shares
will be taxable in the country of source. The Agreement also incorporates provisions
for exchange of information between tax authorities of the two countries and
incorporates anti-abuse provisions to ensure that the benefits of the Agreement
are availed of by the genuine residents of the two countries. </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Instructions from Cabsec on preparation of notes for
cabinet</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Cabinet Secretary instructs that</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) subject to conditions
elaborated in the subsequent paragraphs, no fresh inter-ministerial consultations
would be required if the recommendations of the EFC/PIB are proposed to be
accepted by the sponsoring Ministry;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) after receipt of the recommendations
of the EFC/PIB, the sponsoring Ministry/Department will, as soon as feasible,
finalise the note for the Cabinet/Cabinet Committees with the approval of the
Minister-in-Charge of the sponsoring Ministry/Department. The note will thereafter
be referred to the Ministry of Finance for obtaining the approval of the Minister
of Finance-Simultaneously, a copy of the draft note will also be forwarded
to the Prime Minister's Office for comments, if any. However, the requirement
of waiting for 15 days for receipt of comments of PMO would not apply in cases
where all other formalities as per the stipulated procedure have been completed;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii)
in the interregnum, the consulted Ministries/Departments would, after receipt
of the EFC/PIB minutes, check that their viewpoint has been correctly reflected
in the EFC/PIB minutes and forward their comments, if any, to the sponsoring
Ministry within a period of 7 days from the date of the issue of the EFC/PIB
minutes. Any comments received from the consulted Ministries will be duly reflected
in the note for the Cabinet/Cabinet Committees by the sponsoring Ministry;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv)
as per usual practice, any comments received from PMO by the sponsoring Ministries
before forwarding the note to Cabinet Secretariat, will be taken into account
without any reference to PMO in the body of the note;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(v) in cases where recommendations
of the EFC/PIB are not proposed to be accepted or the proposal is further modified
by the sponsoring Ministry/Department for various reasons, fresh comments of
all the Ministries required to be consulted, will have to be obtained on the
draft note for the Cabinet/Cabinet Committees.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">EFC = Expenditure Finance Committee </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">PIB = Public Investment
Board</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=1&filename=wnew/acc_approves.htm" target="_blank">CABINET SECRETARIAT D.O. No. 1/13/2/2008-Cab Dated : March 25,
2008</a></strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Decisions of the Committee of Secretaries – CabSec
instructions</strong> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In some cases, it has been noticed that expeditious
follow up action is not being taken on the recommendations of the CoS by
the concerned Ministries/Departments and when the matter is brought up before
the CoS again, no reference is made to the decisions of the CoS taken previously
or action taken thereon, </font></p>
<div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In view of this, the Cabinet Secretary wants that, henceforth, a paragraph be
added in the notes/papers for the CoS indicating whether the issue had previously
been placed before the CoS and if so, giving the gist of such previously taken
decisions and details of the action taken on such decisions, in the main body
of the note for the CoS. In cases, where such details are too lengthy, these
may be relegated to a separate Annex. Further, in cases, where there has been
an unusual delay in initiating / completion of action in accordance with the
CoS decisions, the reasons for the delay may also be suitably indicated in the
note/Annex.</font></div>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=1&filename=wnew/acc_approves.htm" target="_blank">CABINET
SECRETARIAT D.O. No. 1/13/2/2008-Cab Dated : March 25, 2008</a></strong></font><font face="Verdana, Arial, Helvetica, sans-serif"><strong></strong></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<br />
</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"><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></p>
<p><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income
Tax </strong></font></p>
<p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633" size="2">AO suspects cash deposit of Rs one lakh by an employee getting a
salary of 12 lakhs per month – salary earned abroad not taxable in India
– compulsory contribution to social security schemes not addable to income
: ITAT</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>TAX
for salary for foreigner working abroad:</strong> The
assessee is a French Citizen. He is employee of Air France posted in India
since 8.8.2000 ( Sri Eric Maurou ) and since 12.3.97 ( Ghorayeb Emile ). The
status of both the assessees is Resident But Not Ordinary Resident. Mr. Eric
Maurou worked as General Cargo Manager; Mr. Ghorayeb Emile worked as Finance
and Administration Controller. They filed return of income in respect of salary
received in India . As per the terms of employment between the assessee and
Air France apart from rendering services in India they were also required to
supervise Operations in France as well as South Asia . As per the terms of
employment the assessees were required to spend 80% of the total time in managing
Operations in India 5% in South Asia and 15% in France . In the computation
of income Mr. E.Maurou excluded 19 days of salary from the taxable salary in
India on the ground that 11 days of time was spent in Paris and 8 days in Bangkok
to look after the Operations in those places. According to the assessee since
the salary receivable in France is subject to tax in India only if the salary
is in relation to services rendered in India and since during the 19 days period
the assessee rendered services out of India for managing Operations in South
Asia as well as France, the salary for the said period was excluded by the
assessee in the computation of the income. In the case of Mr.G.Emile similar
deduction was claimed but the period of salary excluded in this case also was
19 days.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">According to the A.O. no proof of actual nature of work done by the assessee
in France and South Asia had been rendered by the assessee; even if work had
been done in France and South Asia that could only be mainly in relation to
what is his principal jurisdiction viz., India unless proof of work done outside
India is established to have no connection with his principal place of work
viz., India. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On appeal by the assessee the CIT (A) deleted the addition made
by the AO by following the decision of the ITAT Special Bench.</font></p>
<p><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs</strong></font></p>
<p><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CHALR Rules - If somebody is forging signature he will do so as and
when required and not sign the blank bill of entries and keep in stock –
punishment meted out to CHA is sufficient and there is no need for enhancement
: Tribunal</strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AN </strong>intelligence was received by the Revenue authorities
that the CHA had continued to transact business even after death of the only
qualified person holding requisite qualification under Regulation 9 of the
CHALR.<br />
The licence was suspended in terms of regulation 21(2) of the CHALR in August
1995 & in November 1995 the same was revoked without prejudice to any
action that may be taken on the basis of investigation/inquiry contemplated
against the CHA. <br />
Pursuant to an investigation report of March 1998 an inquiry in terms of Regulation
23 of the CHALR, 1984 was initiated against the CHA by appointing Enquiry Officer
and Presenting Officer & when the following two Article of Charges were
framed against the licensees.</font></p>
<ol start="1" type="1">
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CHA failed to intimate the fact of death of Shri N.T.Shetty, who is
the only qualified person in terms of Regulation 9 of the Customs House Agents
Licensing Regulations, 1984 in the CHA company and the company transacted
the business without a person having the qualification as required under
Regulation 9 of Customs House Agents Licensing Regulations, 1984 and thereby
violated the provisions of the Regulation 18(2) CHALR, 1984.<br />
<br />
</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CHA has forged the signature of Shri N.T.Shetty and continued to operate
even after the death of Shri N.T.Shetty and hence all the transactions made
by the CHA after 12.04.1994 (date of expiry of the qualified person) resulting
in contravention of the provisions of the CHA Licensing Regulations.</font></li>
</ol>
<p><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise </strong></font></p>
<p><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Zest Powder is a food product and not a medicament, zestfully says
Tribunal</strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>appellant
is manufacturing Zest Powder & claims
that the same are P & P medicaments classifiable under heading 3003.10
of the CETA’85 but the hungry Revenue says that it is a food product classifiable
under 2108.99 & hence assessable under section 4A of the CEA’44. This
led to a demand of Rs.5.36 lakhs & some penalties.</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The appellant
gulps a glassful of milk laced with Zest powder & argues & argues
only to find that the Revenue stood its ground stronger than ever what with
the Commissioner(Appeals) passing an order sprinkled with arguments that could
not be dislodged by the assessee even before the Tribunal.</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Medicine vs. Food </strong></font></p>
<ul type="disc">
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In common parlance, food is any eatable or potable substance consumed by
human beings or animals throughout their life for satisfying hunger or test
and mainly for getting required energy for strength and healthy growth of
body. <br />
<br />
</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Whereas, the medicine is a substance which is consumed for a limited and
specified purpose of preventing or curing same disease or infirmity under
the advice of a medical expert.</font></li>
</ul>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See
our columns on 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 day.</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" target="_blank">vijaywrite@taxindiaonline.com </a></font></p>
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