INCOME TAX REPORTS (ITR) Volume 352 Part 1 (Issue dated 8-4-2013)
SUBJECT INDEX TO CASES REPORTED IN THIS PART
HIGH COURTS
Business expenditure --Contingent or ascertained liability--Liability on account of wage revision--Liability certain--Liability deductible--Income-tax Act, 1961, s. 37-- CIT v. Bharat Heavy Electricals Ltd . (Delhi) . . . 88
----Donation for charitable institutions which would benefit assessee's employees--No details furnished regarding donations--Donations not deductible under section 37--Income-tax Act, 1961, s. 37-- CIT v. Bharat Heavy Electricals Ltd .
(Delhi) . . . 88
----Fines and penalties--Assessee taking business decision not to honour its commitment of fulfilling export entitlement in view of losses--Encashment of bank guarantee by Export Promotion Council--Payment recorded as penalty in assessee's books and claimed as deduction--No contravention of any provisions of law--Compensatory in nature--Allowable--Income-tax Act, 1961, s. 37(1)-- CIT v . Regalia Apparels Pvt. Ltd. (Bom) . . . 71
Exemption --Interest on tax-free bonds--Scope of section 10(15)--Interest for period between application for allotment and actual allotment--Entitled to exemption--Income-tax Act, 1961, s. 10(15)-- CIT v. Bharat Heavy Electricals Ltd .
(Delhi) . . . 88
Export --Special deduction--Computation--
----Special deduction--Cut and polished marble blocks--Extent of cutting and polishing not prescribed--Process should add value--Assessee eligible for deduction--Income-tax Act, 1961, s. 80HHC, Sch. XII, entry (x)--Circular No. 693 dated 17-11-1994-- CIT v . Arihant Tiles and Marbles Pvt. Ltd . (Raj) . . . 20
----Special deduction--Dividend and interest receipts--Ninety per cent. of net receipts, included in profits, and not of gross receipts for arriving at profits--Income-tax Act, 1961, s. 80HHC-- CIT v . Infosys Technologies Ltd . (Karn) . . . 74
Export of computer software --Special deduction--Computation of profits--Expenditure incurred in foreign exchange by providing technical services outside India--Whether to be reduced from export turnover and total turnover--Matter remanded--Income-tax Act, 1961, s. 80HHE-- CIT v . Infosys Technologies Ltd .
(Karn) . . . 74
Income --Non-banking financial company--Mercantile system--Interest on non-performing assets--Provision for non-performing assets--Characterisation as non-performing assets alone not sufficient--Uncertainty in realization of income or interest to be proved--Nothing to indicate interest non-recoverable--Whether uncertainty of interest accrued--Matter remanded to Assessing Officer to decide issue afresh--Income-tax Act, 1961-- CIT v . Sakthi Finance Ltd . (Mad) . . . 102
Income from house property --Income from business--Construction business--Rental income from unsold flats--Assessable as income from house property--Income-tax Act, 1961, ss. 14, 22-- Azimganj Estate Pvt. Ltd. v. CIT (Cal) . . . 82
Interest on borrowed capital --Assessee allowing its directors and family members to use its funds for their personal benefits--No attempt by directors to repay loan--No evidence showing loan without interest given for business purposes--Interest not allowable--Income-tax Act, 1961, s. 36(1)(iii)-- CIT v. Sahu Enterprises Pvt. Ltd .
(All) . . . 8
Offences and prosecution --Compounding of offences--Revised guidelines--Condition that compounding cannot be done in cases where order of conviction has been passed--Assessee to show sufficient cause or reason to support request for compounding of offence--Direction to consider application on the merits--Income-tax Act, 1961, s. 276CC-- V. G. Paneerdas and Co. P. Ltd . v. Secretary, Central Board of Direct Taxes (Mad) . . . 77
Penalty --Concealment of income--Failure to furnish accurate particulars--Disallowance of claim and imposition of penalty on basis of subsequent Supreme Court decision--Not furnishing of inaccurate particulars--Penalty levied not justified--Income-tax Act, 1961, s. 271(1)(c)-- CIT v . Celetronix Power India P. Ltd . (Bom) . . . 70
----Concealment of income--Survey--Surrender of income without explanation--Not voluntary disclosure--Furnishing inaccurate particulars--Penalty justified--Income-tax Act, 1961, s. 271(1)(c), Expln. 1(A) -- CIT v. Mak Data Ltd . (Delhi) . . . 1
Projects outside India --Special deduction under section 80HHB--Computation of special deduction--Loss in one unit not to be set off against profits in another unit--Income-tax Act, 1961, s. 80HHB-- CIT v . Bharat Heavy Electricals Ltd.
(Delhi) . . . 88
Reassessment --Notice after four years--Authority for Advance Rulings in assessee's case ruling that profits arising from realization of portfolio investments in India be treated as part of business profits of assessee--Claim of loss on sale of shares accepted on basis of ruling--Reopening of assessment on ground earlier ruling not correct in view of subsequent ruling--No failure on part of assessee to disclose fully and truly all material facts necessary for assessment--High Court holding that advance ruling in assessee's case will continue to govern assessee's assessments--Notice not valid--Income-tax Act, 1961, ss. 147, 148-- DIT v. Prudential Assurance Co. Ltd. (Bom) . . . 66
Transfer of case --Assessee must be given opportunity to be heard--Assessee submitted objections to transfer of case to New Delhi and stating hardships that would be caused if such transfer effected--Furnishing personal hearing necessary--Income-tax Act, 1961, s. 127(1)-- Aamby Valley Ltd . v . CIT (Bom) . . . 48
----Assessee must be given opportunity to be heard--Failure to inform assessee of reasons for transfer--Impossible for assessee to put forth its case--Objections of assessee to be considered before taking any decision to confirm or drop notice--Income-tax Act, 1961, s. 127-- Shikshana Prasaraka Mandali v . CIT (Bom) . . . 53
----Transfer from one city to another--Assessee must be given opportunity to be heard--Assessee requesting personal hearing but not afforded one--Order of transfer--Not valid--Income-tax Act, 1961, s. 127-- Sahara Hospitality Ltd . v . CIT
(Bom) . . . 38
Voluntary disclosure of income --Existence of stock, cash and amount of sundry debtors accepted in previous years--Presumption that stock, cash and amount of sundry debtors continued for a short period--Voluntary disclosure not rendered invalid--Voluntary Disclosure of Income Scheme, 1997--Finance Act, 1997, s. 64(2)(ii)-- Jainsons v. ITAT
(Jharkhand) . . . 28
SECTIONWISE INDEX TO CASES REPORTED IN THIS PART
Finance Act, 1997 :
S. 64(2)(ii) --Voluntary disclosure of income--Existence of stock, cash and amount of sundry debtors accepted in previous years--Presumption that stock, cash and amount of sundry debtors continued for a short period--Voluntary disclosure not rendered invalid-- Jainsons v. ITAT (Jharkhand) . . . 28
Income-tax Act, 1961 :
S. 10(15) --Exemption--Interest on tax-free bonds--Scope of section 10(15)--Interest for period between application for allotment and actual allotment--Entitled to exemption-- CIT v. Bharat Heavy Electricals Ltd . (Delhi) . . . 88
S. 14 --Income from house property--Income from business--Construction business--Rental income from unsold flats--Assessable as income from house property-- Azimganj Estate Pvt. Ltd. v. CIT (Cal) . . . 82
S. 22 --Income from house property--Income from business--Construction business--Rental income from unsold flats--Assessable as income from house property-- Azimganj Estate Pvt. Ltd. v. CIT (Cal) . . . 82
S. 36(1)(iii) --Interest on borrowed capital--Assessee allowing its directors and family members to use its funds for their personal benefits--No attempt by directors to repay loan--No evidence showing loan without interest given for business purposes--Interest not allowable-- CIT v. Sahu Enterprises Pvt. Ltd . (All) . . . 8
S. 37 --Business expenditure--Contingent or ascertained liability--Liability on account of wage revision--Liability certain--Liability deductible-- CIT v. Bharat Heavy Electricals Ltd . (Delhi) . . . 88
----Business expenditure--Donation for charitable institutions which would benefit assessee's employees--No details furnished regarding donations--Donations not deductible under section 37-- CIT v. Bharat Heavy Electricals Ltd .
(Delhi) . . . 88
S. 37(1) --Business expenditure--Fines and penalties--Assessee taking business decision not to honour its commitment of fulfilling export entitlement in view of losses--Encashment of bank guarantee by Export Promotion Council--Payment recorded as penalty in assessee's books and claimed as deduction--No contravention of any provisions of law--Compensatory in nature--Allowable-- CIT v . Regalia Apparels Pvt. Ltd.
(Bom) . . . 71
S. 80HHB --Projects outside India--Special deduction under section 80HHB--Computation of special deduction--Loss in one unit not to be set off against profits in another unit-- CIT v . Bharat Heavy Electricals Ltd. (Delhi) . . . 88
S. 80HHC --Export--Special deduction--Computation--
(Karn) . . . 74
----Export--Special deduction--Dividend and interest receipts--Ninety per cent. of net receipts, included in profits, and not of gross receipts for arriving at profits-- CIT v . Infosys Technologies Ltd . (Karn) . . . 74
S. 80HHC, Sch. XII, entry (x) --Export--Special deduction--Cut and polished marble blocks--Extent of cutting and polishing not prescribed--Process should add value--Assessee eligible for deduction--Circular No. 693 dated 17-11-1994-- CIT v . Arihant Tiles and Marbles Pvt. Ltd . (Raj) . . . 20
S. 80HHE --Export of computer software--Special deduction--Computation of profits--Expenditure incurred in foreign exchange by providing technical services outside India--Whether to be reduced from export turnover and total turnover--Matter remanded-- CIT v . Infosys Technologies Ltd . (Karn) . . . 74
S. 127 --Transfer of case--Assessee must be given opportunity to be heard--Failure to inform assessee of reasons for transfer--Impossible for assessee to put forth its case--Objections of assessee to be considered before taking any decision to confirm or drop notice-- Shikshana Prasaraka Mandali v . CIT (Bom) . . . 53
----Transfer of case--Transfer from one city to another--Assessee must be given opportunity to be heard--Assessee requesting personal hearing but not afforded one--Order of transfer--Not valid-- Sahara Hospitality Ltd . v . CIT (Bom) . . . 38
S. 127(1) --Transfer of case--Assessee must be given opportunity to be heard--Assessee submitted objections to transfer of case to New Delhi and stating hardships that would be caused if such transfer effected--Furnishing personal hearing necessary-- Aamby Valley Ltd . v . CIT (Bom) . . . 48
S. 147 --Reassessment--Notice after four years--Authority for Advance Rulings in assessee's case ruling that profits arising from realization of portfolio investments in India be treated as part of business profits of assessee--Claim of loss on sale of shares accepted on basis of ruling--Reopening of assessment on ground earlier ruling not correct in view of subsequent ruling--No failure on part of assessee to disclose fully and truly all material facts necessary for assessment--High Court holding that advance ruling in assessee's case will continue to govern assessee's assessments--Notice not valid-- DIT v. Prudential Assurance Co. Ltd. (Bom) . . . 66
S. 148 --Reassessment--Notice after four years--Authority for Advance Rulings in assessee's case ruling that profits arising from realization of portfolio investments in India be treated as part of business profits of assessee--Claim of loss on sale of shares accepted on basis of ruling--Reopening of assessment on ground earlier ruling not correct in view of subsequent ruling--No failure on part of assessee to disclose fully and truly all material facts necessary for assessment--High Court holding that advance ruling in assessee's case will continue to govern assessee's assessments--Notice not valid-- DIT v. Prudential Assurance Co. Ltd. (Bom) . . . 66
S. 271(1)(c) --Penalty--Concealment of income--Failure to furnish accurate particulars--Disallowance of claim and imposition of penalty on basis of subsequent Supreme Court decision--Not furnishing of inaccurate particulars--Penalty levied not justified-- CIT v . Celetronix Power India P. Ltd . (Bom) . . . 70
S. 271(1)(c), Expln. 1(A) --Penalty--Concealment of income--Survey--Surrender of income without explanation--Not voluntary disclosure--Furnishing inaccurate particulars--Penalty justified-- CIT v. Mak Data Ltd . (Delhi) . . . 1
S. 276CC --Offences and prosecution--Compounding of offences--Revised guidelines--Condition that compounding cannot be done in cases where order of conviction has been passed--Assessee to show sufficient cause or reason to support request for compounding of offence--Direction to consider application on the merits-- V. G. Paneerdas and Co. P. Ltd . v. Secretary, Central Board of Direct Taxes
(Mad) . . . 77
SUBJECT INDEX TO CASES REPORTED IN THIS PART
HIGH COURTS
Business expenditure --Contingent or ascertained liability--Liability on account of wage revision--Liability certain--Liability deductible--Income-tax Act, 1961, s. 37-- CIT v. Bharat Heavy Electricals Ltd . (Delhi) . . . 88
----Donation for charitable institutions which would benefit assessee's employees--No details furnished regarding donations--Donations not deductible under section 37--Income-tax Act, 1961, s. 37-- CIT v. Bharat Heavy Electricals Ltd .
(Delhi) . . . 88
----Fines and penalties--Assessee taking business decision not to honour its commitment of fulfilling export entitlement in view of losses--Encashment of bank guarantee by Export Promotion Council--Payment recorded as penalty in assessee's books and claimed as deduction--No contravention of any provisions of law--Compensatory in nature--Allowable--Income-tax Act, 1961, s. 37(1)-- CIT v . Regalia Apparels Pvt. Ltd. (Bom) . . . 71
Exemption --Interest on tax-free bonds--Scope of section 10(15)--Interest for period between application for allotment and actual allotment--Entitled to exemption--Income-tax Act, 1961, s. 10(15)-- CIT v. Bharat Heavy Electricals Ltd .
(Delhi) . . . 88
Export --Special deduction--Computation--
----Special deduction--Cut and polished marble blocks--Extent of cutting and polishing not prescribed--Process should add value--Assessee eligible for deduction--Income-tax Act, 1961, s. 80HHC, Sch. XII, entry (x)--Circular No. 693 dated 17-11-1994-- CIT v . Arihant Tiles and Marbles Pvt. Ltd . (Raj) . . . 20
----Special deduction--Dividend and interest receipts--Ninety per cent. of net receipts, included in profits, and not of gross receipts for arriving at profits--Income-tax Act, 1961, s. 80HHC-- CIT v . Infosys Technologies Ltd . (Karn) . . . 74
Export of computer software --Special deduction--Computation of profits--Expenditure incurred in foreign exchange by providing technical services outside India--Whether to be reduced from export turnover and total turnover--Matter remanded--Income-tax Act, 1961, s. 80HHE-- CIT v . Infosys Technologies Ltd .
(Karn) . . . 74
Income --Non-banking financial company--Mercantile system--Interest on non-performing assets--Provision for non-performing assets--Characterisation as non-performing assets alone not sufficient--Uncertainty in realization of income or interest to be proved--Nothing to indicate interest non-recoverable--Whether uncertainty of interest accrued--Matter remanded to Assessing Officer to decide issue afresh--Income-tax Act, 1961-- CIT v . Sakthi Finance Ltd . (Mad) . . . 102
Income from house property --Income from business--Construction business--Rental income from unsold flats--Assessable as income from house property--Income-tax Act, 1961, ss. 14, 22-- Azimganj Estate Pvt. Ltd. v. CIT (Cal) . . . 82
Interest on borrowed capital --Assessee allowing its directors and family members to use its funds for their personal benefits--No attempt by directors to repay loan--No evidence showing loan without interest given for business purposes--Interest not allowable--Income-tax Act, 1961, s. 36(1)(iii)-- CIT v. Sahu Enterprises Pvt. Ltd .
(All) . . . 8
Offences and prosecution --Compounding of offences--Revised guidelines--Condition that compounding cannot be done in cases where order of conviction has been passed--Assessee to show sufficient cause or reason to support request for compounding of offence--Direction to consider application on the merits--Income-tax Act, 1961, s. 276CC-- V. G. Paneerdas and Co. P. Ltd . v. Secretary, Central Board of Direct Taxes (Mad) . . . 77
Penalty --Concealment of income--Failure to furnish accurate particulars--Disallowance of claim and imposition of penalty on basis of subsequent Supreme Court decision--Not furnishing of inaccurate particulars--Penalty levied not justified--Income-tax Act, 1961, s. 271(1)(c)-- CIT v . Celetronix Power India P. Ltd . (Bom) . . . 70
----Concealment of income--Survey--Surrender of income without explanation--Not voluntary disclosure--Furnishing inaccurate particulars--Penalty justified--Income-tax Act, 1961, s. 271(1)(c), Expln. 1(A) -- CIT v. Mak Data Ltd . (Delhi) . . . 1
Projects outside India --Special deduction under section 80HHB--Computation of special deduction--Loss in one unit not to be set off against profits in another unit--Income-tax Act, 1961, s. 80HHB-- CIT v . Bharat Heavy Electricals Ltd.
(Delhi) . . . 88
Reassessment --Notice after four years--Authority for Advance Rulings in assessee's case ruling that profits arising from realization of portfolio investments in India be treated as part of business profits of assessee--Claim of loss on sale of shares accepted on basis of ruling--Reopening of assessment on ground earlier ruling not correct in view of subsequent ruling--No failure on part of assessee to disclose fully and truly all material facts necessary for assessment--High Court holding that advance ruling in assessee's case will continue to govern assessee's assessments--Notice not valid--Income-tax Act, 1961, ss. 147, 148-- DIT v. Prudential Assurance Co. Ltd. (Bom) . . . 66
Transfer of case --Assessee must be given opportunity to be heard--Assessee submitted objections to transfer of case to New Delhi and stating hardships that would be caused if such transfer effected--Furnishing personal hearing necessary--Income-tax Act, 1961, s. 127(1)-- Aamby Valley Ltd . v . CIT (Bom) . . . 48
----Assessee must be given opportunity to be heard--Failure to inform assessee of reasons for transfer--Impossible for assessee to put forth its case--Objections of assessee to be considered before taking any decision to confirm or drop notice--Income-tax Act, 1961, s. 127-- Shikshana Prasaraka Mandali v . CIT (Bom) . . . 53
----Transfer from one city to another--Assessee must be given opportunity to be heard--Assessee requesting personal hearing but not afforded one--Order of transfer--Not valid--Income-tax Act, 1961, s. 127-- Sahara Hospitality Ltd . v . CIT
(Bom) . . . 38
Voluntary disclosure of income --Existence of stock, cash and amount of sundry debtors accepted in previous years--Presumption that stock, cash and amount of sundry debtors continued for a short period--Voluntary disclosure not rendered invalid--Voluntary Disclosure of Income Scheme, 1997--Finance Act, 1997, s. 64(2)(ii)-- Jainsons v. ITAT
(Jharkhand) . . . 28
SECTIONWISE INDEX TO CASES REPORTED IN THIS PART
Finance Act, 1997 :
S. 64(2)(ii) --Voluntary disclosure of income--Existence of stock, cash and amount of sundry debtors accepted in previous years--Presumption that stock, cash and amount of sundry debtors continued for a short period--Voluntary disclosure not rendered invalid-- Jainsons v. ITAT (Jharkhand) . . . 28
Income-tax Act, 1961 :
S. 10(15) --Exemption--Interest on tax-free bonds--Scope of section 10(15)--Interest for period between application for allotment and actual allotment--Entitled to exemption-- CIT v. Bharat Heavy Electricals Ltd . (Delhi) . . . 88
S. 14 --Income from house property--Income from business--Construction business--Rental income from unsold flats--Assessable as income from house property-- Azimganj Estate Pvt. Ltd. v. CIT (Cal) . . . 82
S. 22 --Income from house property--Income from business--Construction business--Rental income from unsold flats--Assessable as income from house property-- Azimganj Estate Pvt. Ltd. v. CIT (Cal) . . . 82
S. 36(1)(iii) --Interest on borrowed capital--Assessee allowing its directors and family members to use its funds for their personal benefits--No attempt by directors to repay loan--No evidence showing loan without interest given for business purposes--Interest not allowable-- CIT v. Sahu Enterprises Pvt. Ltd . (All) . . . 8
S. 37 --Business expenditure--Contingent or ascertained liability--Liability on account of wage revision--Liability certain--Liability deductible-- CIT v. Bharat Heavy Electricals Ltd . (Delhi) . . . 88
----Business expenditure--Donation for charitable institutions which would benefit assessee's employees--No details furnished regarding donations--Donations not deductible under section 37-- CIT v. Bharat Heavy Electricals Ltd .
(Delhi) . . . 88
S. 37(1) --Business expenditure--Fines and penalties--Assessee taking business decision not to honour its commitment of fulfilling export entitlement in view of losses--Encashment of bank guarantee by Export Promotion Council--Payment recorded as penalty in assessee's books and claimed as deduction--No contravention of any provisions of law--Compensatory in nature--Allowable-- CIT v . Regalia Apparels Pvt. Ltd.
(Bom) . . . 71
S. 80HHB --Projects outside India--Special deduction under section 80HHB--Computation of special deduction--Loss in one unit not to be set off against profits in another unit-- CIT v . Bharat Heavy Electricals Ltd. (Delhi) . . . 88
S. 80HHC --Export--Special deduction--Computation--
(Karn) . . . 74
----Export--Special deduction--Dividend and interest receipts--Ninety per cent. of net receipts, included in profits, and not of gross receipts for arriving at profits-- CIT v . Infosys Technologies Ltd . (Karn) . . . 74
S. 80HHC, Sch. XII, entry (x) --Export--Special deduction--Cut and polished marble blocks--Extent of cutting and polishing not prescribed--Process should add value--Assessee eligible for deduction--Circular No. 693 dated 17-11-1994-- CIT v . Arihant Tiles and Marbles Pvt. Ltd . (Raj) . . . 20
S. 80HHE --Export of computer software--Special deduction--Computation of profits--Expenditure incurred in foreign exchange by providing technical services outside India--Whether to be reduced from export turnover and total turnover--Matter remanded-- CIT v . Infosys Technologies Ltd . (Karn) . . . 74
S. 127 --Transfer of case--Assessee must be given opportunity to be heard--Failure to inform assessee of reasons for transfer--Impossible for assessee to put forth its case--Objections of assessee to be considered before taking any decision to confirm or drop notice-- Shikshana Prasaraka Mandali v . CIT (Bom) . . . 53
----Transfer of case--Transfer from one city to another--Assessee must be given opportunity to be heard--Assessee requesting personal hearing but not afforded one--Order of transfer--Not valid-- Sahara Hospitality Ltd . v . CIT (Bom) . . . 38
S. 127(1) --Transfer of case--Assessee must be given opportunity to be heard--Assessee submitted objections to transfer of case to New Delhi and stating hardships that would be caused if such transfer effected--Furnishing personal hearing necessary-- Aamby Valley Ltd . v . CIT (Bom) . . . 48
S. 147 --Reassessment--Notice after four years--Authority for Advance Rulings in assessee's case ruling that profits arising from realization of portfolio investments in India be treated as part of business profits of assessee--Claim of loss on sale of shares accepted on basis of ruling--Reopening of assessment on ground earlier ruling not correct in view of subsequent ruling--No failure on part of assessee to disclose fully and truly all material facts necessary for assessment--High Court holding that advance ruling in assessee's case will continue to govern assessee's assessments--Notice not valid-- DIT v. Prudential Assurance Co. Ltd. (Bom) . . . 66
S. 148 --Reassessment--Notice after four years--Authority for Advance Rulings in assessee's case ruling that profits arising from realization of portfolio investments in India be treated as part of business profits of assessee--Claim of loss on sale of shares accepted on basis of ruling--Reopening of assessment on ground earlier ruling not correct in view of subsequent ruling--No failure on part of assessee to disclose fully and truly all material facts necessary for assessment--High Court holding that advance ruling in assessee's case will continue to govern assessee's assessments--Notice not valid-- DIT v. Prudential Assurance Co. Ltd. (Bom) . . . 66
S. 271(1)(c) --Penalty--Concealment of income--Failure to furnish accurate particulars--Disallowance of claim and imposition of penalty on basis of subsequent Supreme Court decision--Not furnishing of inaccurate particulars--Penalty levied not justified-- CIT v . Celetronix Power India P. Ltd . (Bom) . . . 70
S. 271(1)(c), Expln. 1(A) --Penalty--Concealment of income--Survey--Surrender of income without explanation--Not voluntary disclosure--Furnishing inaccurate particulars--Penalty justified-- CIT v. Mak Data Ltd . (Delhi) . . . 1
S. 276CC --Offences and prosecution--Compounding of offences--Revised guidelines--Condition that compounding cannot be done in cases where order of conviction has been passed--Assessee to show sufficient cause or reason to support request for compounding of offence--Direction to consider application on the merits-- V. G. Paneerdas and Co. P. Ltd . v. Secretary, Central Board of Direct Taxes
(Mad) . . . 77
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Posted By Dave Karnav to ITR at 4/13/2013 11:52:00 PM
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