Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Asstt. Commissioner of Income Tax- 9 (2) (2) , Mumbai Versus M/s Ciron Drugs & Pharmaceuticals Pvt. Ltd.

Bogus purchase - hawala transactions - CIT(A) after considering the detailed submissions of the assessee restricted the disallowance to 12.5% of these purchases, from the 100% disallowance made by the A.O - Held that:- We have observed from the orders of authorities below that large number of additional evidences were filed by the assessee to support its contentions before learned CIT(A) which were not before the AO as is emanating from the records. We have observed that learned CIT(A) has not s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2 . Rule 46A of the 1962 Rules is not an empty formality as it contemplate the learned CIT(A) to record reasons for admitting additional evidences filed by the assessee and then it also contemplate forwarding of these additional evidences by learned CIT(A) to the AO for his necessary verifications/examination. Thus, we are of the considered view that the appellate order of ld. CIT(A) cannot be sustained, hence, we set aside this matter back to the file of the A.O. for de-novo determination of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r assessment year 2009-10, appellate proceedings before learned CIT(A) had arisen from the assessment order dated 19.03.2015 passed by learned Assessing Officer (hereinafter called the AO ) u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter called the Act ). 2. The grounds of appeal raised by the Revenue in the memo of appeal filed with the Income-Tax Appellate Tribunal, Mumbai (hereinafter called the tribunal ) read as under:- Whether on the facts and in the circumstances of the cas .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion of profit attributable to such bogus purchases is not valid in such case?" The appellant prays that the order of the CIT(A) on the above grounds be set aside and that of the ACIT-9(2)(2) be restored. 3. The brief facts of the case are that the assessee is engaged in the business as manufacturer, seller and exporter of pharmaceutical products. The assessee had filed its return of income for the subject A.Y. 2009-10 on 29th September, 2009, which was later revised on 14th November, 2010 a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rashtra VAT authorities:- Sr No Name of hawala party Amount (Rs) 1 Ritesh Corporation 39780 2 Krishna Trading Co 22360 3 Applause Chemicals P. Ltd. 242190 4 Jasmine Health Care 18766638 5 Faire Chem 24633981 TOTAL 43704949 The assessee had procured material from the above parties to the tune of ₹ 4,37,04,949/- and these parties were listed to be suspicious dealers who are allegedly engaged in issuing bogus bills without supplying any material as per list prepared by Maharashtra VAT authori .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rom whom the material were purchased by the assessee were engaged in merely issuing bills/invoices to various parties without any actual supply of material . The assessee is one of the beneficiaries of such hawala transactions. The A.O. observed that The assessee failed to bring on record the documentary evidences in the form of purchase orders, lorry receipts and other transport details reflecting the relevant entries of having received such goods in the premises of the assessee and having cons .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d failed to prove the delivery of goods from whom the purchases were made by the assessee with respect to the lorry numbers, lorry receipt number and other transport details. The AO observed that the assessee has also failed to produce the stock register before the AO for verification. The AO observed that no records have been produced by the assessee with respect to the consumption/utilization of such material for manufacturing of the finished goods dealt in by the assessee. The A.O. has relied .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed. The A.O. accordingly disallowed an amount of ₹ 4,37,04,949/- treating the same as bogus purchases from hawala parties as an unexplained expenditure and added the same to the income of the assessee under the head income from other sources , vide assessment order dated 19-03-2015 passed by the AO u/s 143(3) r.w.s. 147 of the 1961 Act. 4. Aggrieved by the assessment order dated 19-03-2015 passed by the AO u/s 143(3) r.w.s. 147 of the 1961 Act, the assessee has filed an appeal before the l .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ecorded reasons (PB page 53). The copy of reasons dated 04.03.2014 (PB page 54) was furnished to the appellant by the ld. DCIT along with his notice dated 07.08.2014 issued u/s 143 (2). c. The Id. DCIT has reopened the assessment for the following reasons: i. He noticed that the parties listed in para 2 of the said recorded reasons were declared as Soles Tax Hawala Party. ii. On verification from the website mahavat.gov.in, he noted that Maharashtra Sales Tax Dept had declared the said parties a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

wing: i. Merely because the impugned parties are declared as hawala dealers and their TINs cancelled by the sales tax department it would not mean that appellant's purchases from them were necessarily bogus, more so, when even a single bogus transaction can lead to such actions by the sales tax department. Such a declaration per se by the sales tax department also cannot mean that appellant's purchases too were hawala purchases or that the appellant made purchases from such parties only .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

llant was a beneficiary of hawala sales bills issued by the impugned parties without supplying goods • having in his possession actual statements of the concerned persons of the said parties that they were merely involved in issuing hawala sales bills without supplying goods, • any documentary evidence in his possession showing purchases were made by the appellant after cancellation of TINs of the said parties no belief of income escaping assessment can be formed by the Id. DCIT as req .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, that an income has escaped assessment (PB Pages 171 to 178}. • ACIT v/s Devesh Kumar in ITA No 2068/Del/2010 dt 31/10/2014 where it is held that reopening solely on the basis of information received from the investigation wing & without application of mind is void{PB Pages 179 to 193}.Likewise it has also been so held in (2010) 329 ITR 110 {Del} - Sarthak Securities Co.9(P) Ltd v/s ITO. • ITO vs. M.B. Jewellers P. Ltd. in ITA No. 2499/Del/2011 dt. 14.11.2014 where reopening on th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uded in the confession of the creditor then reassessment proceedings were invalid. In this case too except for a bald statement purported to be of the concerned persons of the said parties nothing is there on record to implicate the appellant. iv. S. 148 requires reasons to be recorded prior to the issue of notice there under. A perusal of the last para of the recorded reasons (PB Page 54) show that the notice was already issued before they were recorded. The reassessment proceedings are therefo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ucts. It has 2 manufacturing units, one at Tarapur & the other at Palghar.lt also carries on trading.lt is holding Drug licenses issued by Food & Drug Administration (FDA) Maharashtra State being DL No. KD-74 & KD-80 for Tarapur and KD-456 & KD 656 for Palghar. Its sales for the year amounted to ₹ 55,73,68,343 out of which export sales amounted to ₹ 17,24,42,715 i.e. about 31% of total sales. b. In case of a pharmaceutical manufacturer, under the Drugs & Cosmetics .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

said cardex contains opening stock of the relevant item, purchases, issues made for manufacture, closing stock and other particulars. d. During the year under consideration the appellant made purchases inter alia from the following parties:- Sr No Name Amount (Rs) Purchases for Drug licence No. 1 Ritesh Corporation(Ritesh) 39,780 Manufacture Not available 2 Krishna Trading Co (Krishna) 22,360 Manufacture Not available 3 Applause Chemicals P. Ltd. (Applause) 2,42,190 Manufacture 20B/TNZ- 5/1337 2 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r the materials purchased from it were sold bill to bill to Secundarabad Healthcare Ltd (Secunderabad) & Erica Pharmaceuticals Pvt Ltd (Erica) and hence quantity tally in respect of purchases from Jasmine is also verifiable. e. The Id ITO disallowed the above purchases of ₹ 4,37,04,949 on the grounds that :- i. The said parties were hawala dealers who have not supplied goods but merely issued bills, ii. The appellant failed to bring on record documentary evidence purchase orders, lorry .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ble, vi. Notices u/s 133(6) have returned back un-served which shows that the said parties are not in existence, vii. The sales were provided by hawala billers without physical delivery of goods and they were engaged in providing only accommodation entries. g. The appellant submits as under: - i. The Id DCIT is not correct in holding that the impugned parties were not in existence as : 1. All of them were registered with sales tax department having valid Tax Identification Nos (TINs) none of whi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

part from having having TIN & PAN are also holding Drug License issued by FDA (PB page 110 & 112). The Drug License is issued by FDA after carrying out necessary inspection as mandated under D&C Act and the Rules there under. As such the identity and existence of Drug License holders can never be in question/doubt. 6. During assessment neither the appellant was called upon to produce any of the said parties nor were the copies of returned envelopes showing postal remarks for nondeliv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

any, is required to maintain elaborate records under the said D&C Act & Rules. Not only that but under the said D&C Act & Rules the appellant is required to test the materials before consumption & also the final product after manufacture and before sale to make sure that they conform to relevant standards. Hence maintenance of quantitative records of purchases, consumption and closing stock of materials purchased for manufacture is not only absolutely necessary but is also ma .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y of opening stock, sales & closing stock of finished goods (PB Pages 271 to 300). • Quantity tally of purchases made from Jasmine Health Care which is verifiable from the trading documents (PB Pages 207 to 252). 2. The appellant under its AR's letter dt. 09/02/2015 (PB Pages 60 to 66) had furnished copies of sample purchase bills(PB Pages 104,108 to 112, 121 to 127, 131, 132,134,136, 138 to 141 & 144 to 149}, copies of ledger accounts (PB Pages 67 to 83) of all the impugned par .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r batch of final product, the final product, closing balance, if any for the following items purchased during the year namely:- • Fractionated Coconut Oil • Ascorbic Acid ( Vitamin C) Plain • Bromophenol Blue AR • D. Biotin BP • Latanoprast • Betamethasone- Velerate • 4-Formyl Phenyl Boronic Acid As aforesaid the appellant produces herewith cardex for all items of materials purchased and consumed during the year. iii. The Id. DCIT, drew adverse inference, inter .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed are consumed for manufacturing as can be verified from relevant cardex. 2. Likewise, on the aspect of transport documents, the appellant's group concern M/s Ambika Pharma Sales owns a delivery van as would be seen from its fixed assets Schedule (PB Page 162). This delivery van regularly plies throughout Mumbai & Thane for the business of the said firm and hence, whenever required, the appellant can use it for lifting or making deliveries for which the said Ambika Pharma Sales too does .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e relevant cardex. 2. Though the transport document for purchase from Krishna Trading Co is not readily traceable, the purchase bill does mention the transport details namely L/R No. & the name of transporter (PB page 104) showing that the transport of the material was arranged by the seller itself. The relevant cardex also shows that the material is almost fully consumed by the appellant (PB pages 105 & 106. 3. Both, bills of Applause (being a corporate body) give order details against .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ions of purchases from Fair-Chem, in 9 transactions it has charged freight/Packing & Forwarding to the appellant in its Bills meaning thereby that freight is incurred by it. (PB Pages 109,121, 131, 132, 144 & 145, 146 to 148). In 1 case it has dispatched material by Angadia (Courierj(PB Page149). 5. In case of 2 transactions of purchases of D. Biotin from Fair- Chem it has charged Packing & Forwarding charges (PB Pages 131 & 132). Likewise in all 4 purchases of RiboflavinPlain, F .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ansactions were for materials upto 5 Kgs / 5 Ltrs which did not require any transportation as they were either manually lifted or received though courier. (PB Pages 150 to 152). 8. In case of remaining manufacturing materials as aforesaid, the same were lifted through the delivery van of its said associate concern Ambica Pharma Sales. 9. In case of all purchases from Fair-Chem, the cardex maintained by the appellant shows consumption of materials and hence there is no question of non-receipt of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of Ritesh & Krishna were squared up during the year itself whereas those of Applause & Fair-Chem were squared off in subsequent years. (PB pages 67, 68, 69, 111 & 158 to 161).. (iv) Re; Puchases from Jasmine;- 1. During the year under consideration the appellant exported goods to 35 parties spread over more than 20 countries. Besides, it also carried on negotiations with 15 parties located in various foreign countries (PB Page 163). The export customers, being buyers of health care .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

87). In the process the net result of these transactions was that, purchases increased by ₹ 3,77,19,904 and sales increased by ₹ 3,77,44,929 as under. Purchases Amount (Rs) Sales Amount (Rs) Jasmine 1,87,66,637 Secunderabad Erica 31,78,703 1,56,15,289 1,87,93,992 Secunderabad Erica 32,94,632 1,56,58,635 Jasmine 1.89,50,937 Total 3,77,19,904 3,77,44,929 The individual parties position of the above transactions is as under:- Party Purchases Sales Balance Jasmine 1,87,66,637 1,89,50,93 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

,992 made to Secunderabad & Erica by the appellant as well as sales of Rs.l,89,50,937 made to Jasmine itself also need to be reduced from its income. 6. Without prejudice to the forgoing, since Secunderabad & Erica have included their respective purchases and sales in their respective books of account which are not disputed the corresponding sales and purchases of Jasmine too cannot be disputed. (v) Nothing is there on record to show that TINs of the impugned parties were ever cancelled .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the year under consideration. (vi) Neither the so-called list nor any other material is brought on record to show that the impugned parties were treated as hawala dealers by the sales tax department or that they merely issued bills without delivery of goods. (vii) As aforesaid, in case of Jasmine, sales made to it by the appellant has been accepted by the sales tax department and sales tax (VAT) paid thereon by appellant is also accepted by it which clearly shows that it is not a hawala party. ( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

penditure can be treated as unexplained expenditure only when the appellant offers no explanation about the source of such expenditure or that the explanation offered by it is not satisfactory whereas the Id. DCIT has himself not disputed the fact that the appellant has made payment from its bank account and hence there is no question about the source of such expenditure. Without prejudice to the foregoing the Id. DCIT, after treating the impugned purchases as hawala purchases, has added the sam .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

purchases for the year should also likewise be restricted to the net profit rate for the year which is 5.75% as given in Annexure VIII to Form 3CD, the Tax Audit Report, for the year (PB Page 42). Copy of the said assessment order for AY 2010-11 is also given at PB 11 Pages 164 to 170. The ld. CIT(A) upheld the re-opening of assessment u/s 147 and on merits after considering the submission of the assessee concluded that the assessee has not produced the parties before the A.O. but the assessee h .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

no purchases were made wherein these parties merely issued bills without supplying any material physically. The learned CIT(A) observed that the parties are non-existent and no purchases were made from these parties and merely bogus bills were obtained. The ld. CIT(A) observed that the motive behind obtaining bogus bills from these parties appears to be inflation of purchase price so as to suppress the true profits and accordingly the ld. CIT(A) estimated the suppressed profit to the extent of 1 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tional evidences were forwarded to the AO fro examination/verification. 6. Aggrieved by the appellate order dated 25-11-2016 passed by the ld. CIT(A), the Revenue is in appeal before the Tribunal. 7. At the time of hearing, none appeared on behalf of the assessee, hence, we proceed to dispose of the appeal based upon the material available on record after hearing the ld. D.R. 8. The ld. D.R. submitted that the assessee is engaged in the business as manufacturer, seller and exporter of pharmaceut .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ds before learned CIT(A) . 9. We have heard ld. D.R. and also perused the material available on record. We have observed that the assessee is engaged in the business as manufacturer, seller and exporter of pharmaceutical products. The assessee had filed its return of income for the subject A.Y. 2009-10 on 29th September, 2009 which was revised on 14th November, 2010 and the assessment was completed by AO u/s 143(3) of the Act on 9th May, 2011 . Information was received by the Revenue that the as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

asmine Health Care 18766638 5 Faire Chem 24633981 TOTAL 43704949 It is observed that notices u/s 133(6) of the Act were issued by the AO to all these parties who were alleged hawala dealers which returned un-served. These parties have confessed before the Maharashtra Sales Authorities that they were engaged in issuing bogus accommodation bills to the entities without supplying any material. The assessee could not produce the parties before the A.O. . Before the A.O. the assessee could not produc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

se purchases which led to the additions to the tune of 100% of these purchases by the AO wherein entire purchases made from these parties stood disallowed by the AO and added to the income of the assessee. However, the ld. CIT(A) after considering the detailed submissions of the assessee restricted the disallowance to 12.5% of these purchases, from the 100% disallowance made by the A.O. We have observed from the orders of authorities below that large number of additional evidences were filed by .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

Highlight: National Advisory Committee on Accounting Standards - Tenure of the NACAS extended from one year to two years

Notification: National Advisory Committee on Accounting Standards

Forum: Duty Drawback- Urgent

Notification: Central Government appoints the 20th September, 2017 as the date on which proviso to clause (87) of section 2 of the Companies Act 2013, shall come into force - "subsidiary company" or "subsidiary"

Highlight: Restriction on number of layers for certain classes of holding companies - More than two layers of subsidiaries not allowed subject to certain exceptions.

Forum: GST on RCM on rent in a unregistered state

Forum: COMPOSITION SCHEME

Forum: Input Tax Credit - Reg

Forum: GST Invoice

Article: Websites of Government Departments need lot of improvement. We are noticing detoriations in them for example, case of website of ITAT.

Highlight: Levy of additions tax u/s 115O on distribution of dividend - shares of its profits declared as distributable among the shareholders is not impressed with the character of the profit from which it reaches the hands of the shareholder - not to be bifurcated as agriculture and non-agriculture dividend - SC

Highlight: Rate of GST on old and scrap buses - 28% or 18% - at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are premature and misconceived and do not require any interference by this Court at this stage. - HC

Forum: Rent a cab operator

Highlight: In view of amendment made u/s 132A of the Income Tax Act, 1961 by Finance Act of 2017, the 'reason to believe' or 'reason to suspect', as the case may be, shall not be disclosed to any person or any authority or the Appellate Tribunal, SC dismissed the appeal of the assessee

Highlight: Validity of Assessment Order - period of limitation u/s 153 (2A) is applicable even if the entire order was not set aside but matter was remanded back for for limited aspects with directions - HC

News: Note ban was a shake-up, achieved its main objectives

Notification: Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.

Highlight: Levying interest u/s 234C - interest is to be charged on the returned income and not on assessed income.

Highlight: Accrual of income - sale of right to develop and sell incentive FSI under LOI - till the conditions of LOI are fulfilled transfer is not complete and income does not accrue to the assessee

Highlight: TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

Highlight: Safeguard Duty - Advance License Scheme - as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty

Highlight: Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing activity as no new product emerges.

News: NITI Aayog and Govt. of Assam organizes workshop on health sector reforms in Guwahati; launches SATH- Sustainable Action for Transforming Human Capital

Notification: Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics

Notification: Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

Notification: seeks to exempt Skimmed milk powder, or concentrated milk

Notification: Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.

Notification: Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates

Notification: Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

News: Notification Issued For GST Actionable Claim On Branded Food Products

Highlight: Classification printed computer stationary/manifold Business Forms - to be classified under Chapter Heading 4820.00 or under Chapter Heading 4901.90 - items like A4 sheets, advertisement and job card to be classified under Chapter 49

Article: RCM Applicability to persons not liable to get registered us 23(1)

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

News: GST Refund - Blockage of Working Capital of Exporters - earlier also there was a normal blockage of funds for a period of 5-6 months at least

News: Clarification about Transition Credit - ₹ 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 - claim of credit of ₹ 65,000 crore is not unexpected

Article: 20 Things You must know about E Way Bills in GST Law

Article: MISTAKES IN DRAFTING

Highlight: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular

Highlight: The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

Highlight: Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities Review

Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

Notification: List of Exempted supply of services under the CGST Act

Notification: Rates for supply of services under CGST Act

Highlight: Acceptance of deposits by companies from its members - conditions relaxed in case of Specified IFSC Public company and a private company - Rule 3 amended

Notification: Rate of exchange of conversion of the foreign currency with effect from 8th September, 2017



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version