Monday, June 30, 2014

[aaykarbhavan] Limitation period for sec. 154 rectification begins when AO passes original order and not consequential one

Limitation period for sec. 154 rectification begins when AO passes original order and not consequential one

July 1, 2014[2014] 45 taxmann.com 447 (Lucknow - Trib.)

IT: For purpose of rectification under section 154, limitation starts from date on which original assessment order is passed by subordinate authority and not date when he had passed consequential order in terms of directions issued by appellate authority in remand

Regards

Prarthana Jalan

__._,_.___

Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

receive alert on mobile, subscribe to SMS Channel named "aaykarbhavan" [COST FREE] SEND "on aaykarbhavan" TO 9870807070 FROM YOUR MOBILE. To receive the mails from this group send message to aaykarbhavan-subscribe@yahoogroups.com

Visit Your Group

• Privacy • Unsubscribe • Terms of Use

__,_._,___

[aaykarbhavan] Before initiating reassessment AO must dispose of preliminary objection of assessee by passing speaking order

Before initiating reassessment AO must dispose of preliminary objection of assessee by passing speaking order

July 1, 2014[2014] 45 taxmann.com 443 (Gujarat)

IT : Before initiating reassessment proceeding, it is obligatory for Assessing Officer to dispose of assessee's preliminary objection by passing a speaking order only

Regards

Prarthana Jalan

__._,_.___

Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

Visit Your Group

• Privacy • Unsubscribe • Terms of Use

__,_._,___

[aaykarbhavan] Judgments and Information [1 Attachment]

Analysis of I-T Circular Requiring updation of Email ID & Mobile No. Posted In Income Tax | Articles | No Comments »
       
Analysis of Income Tax Circular Requiring updation of Email address Mobile Number 
The Income Tax Dept. has mandated pre-filling of Mobile No. & Email ID before filing of return of an assessee vide its press release dated 26.06.2014.   Further one Mobile No. and Email ID can not be used for more than 4   times for incorporation in any assessee' detail. This has brought lot of   inconvenience to Income Tax Practitioners who were earlier filling   assessee' return on behalf of assessee. The natural reason for the   hardship is the low internet penetration. Many clients do not possess an   Email ID. Further the entire family in which every member is an   assessee combined with their business entities (also an assessee) may   not have any Email ID. The Mobile No. penetration is also considerably   low in India.
According to communication from IT   Deptt. the intimations/correspondence with the assessee' does not reach   the assessee since the Email ID and Mobile No. provided are those of Income Tax Return preparers or CA's or the lawyer   who files the return. Consequently, the corrective/ suitable action may   not be taken by assessee in time. Further, the tax payers are not able   to reset their password since the contact details provided (for email   communication) may be the details of I Tax Return Preparer.
However, it is important to understand   that the relationship between the assessee & his lawyer/CA is based   on mutual trust and understanding. By providing his own Email ID &   the Mobile No., the practitioner is absolving the assessee with unwanted   troubles. The assessee may not check his emails regularly & further   may not understand the importance of SMS communication which happens   with the Deptt. The practitioner is aware of Income Tax Act & takes corrective actions in case of any default.
Further, the limitation of Email ID's to   4 may not serve much purpose. This would only lead to creation of more   Email ID's by the practitioners to avoid inconvenience to clients who do   not possess Email ID. The workaround of email id being limited to 4   assesses is already being circulated on net.
Further, the receipt of PIN in the SMS   for registration of assessee' Mobile is a cumbersome process. As a   welcome step the Deptt. has facilitated a 24 hour extension to register the PIN's.
It remains to be seen if the steps   followed by IT Deptt. to directly reach/communicate with the assessee   would eventually serve its purpose or would further add to the ever   burgeoning problem of bribery & corruption in the Deptt. (The Deptt.   would now possess the contact details and Email IDs of assessee).   Similar instances have been experienced in VAT Deptt. where the assessee   has faced harassment from Deptt. officials for deposit of March VAT   before 31st March to fulfil department target of revenue collection in a Financial Year. ( The due date is between 20th – 30th April according to VAT Acts. )
Further, the email communication has not   yet received legal sanctity in India. We are still following the Paper   communication era. There are no recognised/ identified Email Service   Providers in India. The likes of Google ( Gmail   ) etc. have their servers in US. There are hundreds of other non-Indian   entities which provide E-mail infrastructure. Their services can never   be relied upon. Currently, Google does not charge any fees for providing   Email Services to users. Providing Email service require huge investment   cost in terms of servers and such companies may begin to charge from   users anytime in future. The popularity/ ease of any communication   system should not lead to usage of such system for legal communications   unless legal sanctity has been provided to Email communication systems.
(Author – Ankur Aggarwal, ankur@klaggarwal.com,Web: www.klaggarwal.com)
   - See more at:   http://taxguru.in/income-tax/analysis-income-tax-circular-requiring-updation-email-address-mobile-number.html#sthash.RSYpkrYg.dpuf
NSDL releases FUV 4.30, FUV 2.139 & RPU 4.0 for TDS/TCS returns wef 28.06.2014 Posted In Income Tax | Articles | No Comments »
       
Tin-NSDL has released FUV   4.30, FUV 2.139 and RPU 4.0 which are effective from 28th June 2014 in   respect of TDS /TCS statement filed or to be filed on or after 28th June   2014.  The only change in revised RPU and FUV is Addition of New State code for TELANGANA.
A. FVU for quarterly e-TDS/TCS statement pertaining to FY 2010-11 onwardsDownload e-TDS/TCS FVU.exe (Version 4.3) (applicable from June 28, 2014)
Key feature of FVU version 4.3
a. Addition of New State code for "TELANGANA".
New State code "36" for "TELANGANA" has been added.
b. Applicability of FVU version:
From June 28, 2014, FVU version 4.3 would be mandatory for statements pertain to FY 2010-11 onwards.
B. FVU for quarterly e-TDS/TCS statement up to FY 2009-10Download e-TDS/TCS FVU.exe (Version 2.139) (applicable from June 28, 2014)
Key feature of FVU version 2.139
a. Addition of New State code for "TELANGANA".
New State code "36" for "TELANGANA" has been added.
b. Applicability of FVU version:
From June 28, 2014, FVU version 2.139 would be mandatory for statements pertain to FY 2007-08 to FY 2009-10.
C. NSDL RPU Version 4.0 for quarterly e-TDS/TCS statements from FY 2007-08 (applicable from June 28, 2014) 
Download RPU version 4.0 (applicable from June 28, 2014) 
Key features of RPU 4.0
A. Addition of State "TELANGANA"
New State "TELANGANA" has been added.
B. Incorporation of latest FVU Version 4.3 and 2.139.
 - See   more at:   http://taxguru.in/income-tax/nsdl-releases-fuv-430-fuv-2139-rpu-40-tdstcs-returns-wef-28062014.html#sthash.WosC28dI.dpuf

Inter-Governmental Agreement with United States of America under Foreign Accounts Tax Compliance Act – Registration Posted In SEBI | Notifications | No Comments »
       
CIRCULAR No. CIR/MIRSD/ 2/2014, Dated – June 30, 2014
To,
All Recognized Stock Exchanges
Stock Brokers through Recognized Stock Exchanges
All Depositories
Depository Participants through Depositories
Mutual Funds
Portfolio Managers
Alternative Investment Funds
Collective Investment Schemes
Custodians
Dear Sir/Madam,
Sub: Inter-Governmental Agreement with United States of America under Foreign Accounts Tax Compliance Act – Registration 
1. The Government of India has advised   that India and the United States of America (US) have reached an   agreement in substance on the terms of an Inter-Governmental Agreement   (IGA) to implement Foreign Accounts Tax Compliance Act (FATCA) and India   is now treated as having an IGA in effect from April 11, 2014. However,   the IGA may be signed in due course. Information on FATCA is available   at:   http://www.irs.gov/Businesses/Corporations/Foreign-Account-Tax-Compliance­Act-   FATCA.
2. As advised by the Government, the following points may be noted by all SEBI registered intermediaries:
a. Indian Financial Institutions would have time upto December 31, 2014 to register   with US authorities and obtain a Global Intermediary Identification   Number (GIIN). This time limit would also be applicable to Indian   Financial Institutions having overseas branches in Model 1   jurisdictions, including those jurisdictions where an agreement under   Model 1 has been reached in substance. Registration should be done only   after the formal IGA is signed. Information in this regard will be   communicated to you.
b. Overseas branches   of Indian Financial Institutions in a jurisdiction having IGA 2   agreement or in a jurisdiction that does not have an IGA but permits financial institutions to register and agree to a Foreign Financial Institution   (FFI) agreement, may register with US authorities within the stipulated   time period and obtain a GIIN in accordance with the requirements to   avoid potential withholding under FATCA.
c. Overseas branches of Indian Financial Institutions in a jurisdiction that does not have an IGA and does not permit   financial institutions to register and agree to an FFI agreement may   not register and their overseas branches would eventually be subject to   withholding under FATCA.
d. The Government has further advised that if registration of the parent intermediary/ head office is a pre-requisite for a branch to register, such intermediaries may register as indicated at (a) and (b) above.
3. The Stock Exchanges and Depositories   are advised to bring the contents of this Circular to the notice of the   Stock Brokers, Depository Participants, as the case may be, and also   disseminate the same on their websites.
4. This Circular is being issued in   exercise of powers conferred under Section 11 (1) of the Securities and   Exchange Board of India Act, 1992 (SEBI Act).
Yours faithfully,
Krishnanand Raghavan
  General Manager
  Email: krishnanandr@sebi.gov.in 
   - See more at:   http://taxguru.in/sebi/intergovernmental-agreement-united-states-america-foreign-accounts-tax-compliance-act-registration.html#sthash.Z3nOdupG.dpuf
Govt. Launches Online PF Code Allotment System Posted In Corporate Law | News | No Comments »
       
Shri Narendra Singh Tomar Launches Online PF Code Allotment System
The Union Minister for Steel, Mines and Labour & Employment, Shri Narendra Singh Tomar has launched the online registration system for allotment of Provident Fund   Code Number, which can be used by establishments in New Delhi today. On   the occasion, he said that his Government was committed to provide   better services to stakeholders. He congratulated the Employees'   Provident Fund Organisation (EPFO) for achieving one of the tasks given   by him regarding provision of this facility. He hoped that EPFO will   also achieve other tasks assigned to it for first 100 days, including   the allocation of Universal Account Number to the members of the fund.
On the occasion, the Union Minister of State, Shri Vishnu Deo Sai said that this facility will make   the establishment registration system easy and transparent. The   Secretary, Ministry of Labour & Employment, Smt. Gauri Kumar was   also present on the occasion.
It was observed that earlier establishments which had to take a PF code number were required to make a physical application and submit   the same at the PF office concerned. This sometimes led to avoidable   delays in getting the code number. With the introduction of the new   facility, such establishments can register themselves online through a   link provided in the Organisation's website. All the necessary instructions for filling up of the form and checklist   have been provided online. On successful completion of the registration   process, the PF code number will be allotted online after verification of the PAN number entered by the applicant within a day. This is also done by the system without manual intervention. A dashboard will be provided on the website to track the status of applications.
The adoption   of this new process would drastically cut short the time required for   getting code number and it is a part of the commitment of the   Organisation to be more responsive to the needs of the stakeholders by   utilizing technology. This is also expected to address the criticism   that establishments face many hurdles and bureaucratic delays in   starting their businesses in the country and therefore this initiative   would help in establishing a business-friendly and pro-compliance   environment.
 - See more at: http://taxguru.in/corporate-law/govt-launches-online-pf-code-allotment-system.html#sthash.YZxkUTzG.dpuf
Notification relating to Companies(Cost Records and Audit) Rules Posted In Company Law | News | No Comments »
       
The Ministry has   issued notification relating to the Companies (Cost Records and Audit)   Rules, 2014 under section 148 of the Companies Act, 2013. The last date   for filing application for appointment of cost auditor under earlier   rules was 30th June, 2014. Keeping this in view the new rules have been   notified today.
These rules supersede eight sets of rules notified under the   Companies Act, 1956. The new rules specify four classes of companies   which shall be required to maintain cost records and who will be subject   to cost audit. Relevant e-Forms would be made available on the MCA   portal shortly.
The Notification is available on the Ministry's website at www.mca.gov.in
 - See more at: http://taxguru.in/company-law/notification-relating-companiescost-records-audit-rules.html#sthash.GfKXMxZs.dpuf
Govt. to set up additional 70 Aayakar Seva Kendras (ASK) all over the country during F.Y. 2014-15 Posted In Income Tax | Notifications | No Comments »
       
F. No. 48/3/2014/ASK/P.V/DOMS/754, Dated: -  30 06.2014
The Chief Commissioner of Income-tax (as per enclosed list)
Subject: Setting up of Aayakar Seva Kendra (ASK) during Financial Year 2014-15 — reg
Sir/Madam,
Kindly refer to the above.
2. In the Result Framework Document, 2014-15, the Board has resolved to augment the number of Aayakar Sewa Kendras from existing 189 already set   up in the Income-tax department, by setting up additional 70 Aayakar   Seva Kendras (ASK) all over the country in the current financial year   i.e.  2014-15.
3, The Board has decided that these Centres   should preferably be set up in relatively bigger stations where the   senior most authority is either the CIT, Addl. CsIT or Multiple ITOs   charge. Accordingly, the CBOT has finalised setting up of 70 Aayakar   Seva Kendras as per the enclosed list at Annexure –A. In the enclosed   list the Stations and the jurisdictional CCsIT have been mentioned. The   setting up of ASK at these locations is also included in the Annual Action Plan 2014-15.
 4. The project is decentralized and funds will be allocated to your region for setting up of ASK centres. In order to prepare a consolidated proposal for financial sanction to set up ASK across   the country during 2014-15, you are requested to kindly send the   information in the enclosed Proforma (Annexure-B) in respect of ASK   locations falling under your jurisdiction. Separate proforma may be used   for each location, as it would facilitate this Directorate to work out   the requirement of number of nodes, computers, printers   etc. The area required and expenses proposed to be incurred on   finishing work would also be determined on the basis of this   information. Keeping in view the urgency of the matter, this information   may kindly be sent to this Directorate latest by 4m July, 2014 positively. Kindly ignore if the same has already been sent.
5. You are also requested to constitute a   Local Implementation Committee for each location. It is suggested that   the committee may be constituted under chairman of CCIT and may include C IT concerned and IT( O) for better coordination.
6. It is also requested that a nodal officer from amongst the members of this committee may be identified and the contact details, including the mobile number and email address may kindly be sent to us along with details of the Local Implementation Committee latest by 4 July, 2014. This committee may also identify space at each location for setting up of ASK.
7. All possible support will be extended by this Directorate for timely implementation of the ASK project at each location as per Result Framework Document for the year 2014-15. For any queries on this issue, Shri S.K. Banerjee, Assistant Director may kindly be contacted on telephone No.011-26716415 or email: ditdoms.km@gmail.Com
Yours faithfully
(DEEPAK SHARMA)
Asstt. Director of Income Tax (O&MS) New Delhi
Encl: 1. Annexure- A. List of Station identified for Setting up ASK in F.Y. 2014-15
2. Proforma Annexure-B
   - See more at:   http://taxguru.in/income-tax/govt-set-additional-70-aayakar-seva-kendras-country-fy-201415.html#sthash.tbCDoONM.dpuf
RBI not to issue Fema notification on Tax Issues Posted In RBI / FEMA | Notifications | No Comments »
       
RBI/2013-14/669
  A.P. (DIR Series) Circular No.151
June 30, 2014
To
All Category – I Authorised Dealer Banks
Madam/ Sir,
Remittances to non-residents – Deduction of Tax at Source
Attention of Authorised Dealers in   Foreign Exchange is invited to A.P (DIR Series) Circular No. 56 dated   November 26, 2002 read with A. P. (DIR Series) Circular No. 3 dated July   19, 2007 regarding the procedure to be followed in respect of deduction   of tax at source while allowing remittances to the non-residents.
2. The Central Board of Direct Taxes   (CBDT) has revised the existing instructions to be followed while   allowing remittances to the non residents, with effect from October 1,   2013. It has issued Income Tax (14th Amendment) Rules, 2013 vide   Notification No. S.O 2659(E) dated September 2, 2013 on furnishing of   information under Section 195(6) of the Income Tax Act, 1961 and   prescribed the rules and forms to this effect.
3. Reserve Bank of India has reviewed   the policy relating to issue of instructions under Foreign Exchange   Management Act, 1999 (FEMA), clarifying tax issues. It has now been   decided that Reserve Bank of India will not issue any instructions under   the FEMA, in this regard. It shall be mandatory on the part of   Authorised Dealers to comply with the requirement of the tax laws, as   applicable.
4. Authorised Dealers may bring the   content of this circular to the notice of their constituents concerned.   Further, they may also be advised to approach CBDT for any clarification   in this regard.
5. The directions contained in this   circular have been issued under Section 10(4) and 11(1) of the Foreign   Exchange Management Act (FEMA), 1999 (42 of 1999) and are without   prejudice to permissions/approvals, if any, required under any other   law.
Yours faithfully
(C.D. Srinivasan)
  Chief General Manager
 - See more at: http://taxguru.in/rbi/rbi-issue-fema-notification-tax-issues.html#sthash.zmUVJi41.dpuf
Kolkata CBI arrests CA, JCIT and ITO in 25 Lakh Bribery Case Posted In Income Tax | News | No Comments »
       
 CBI ARRESTS A JOINT COMMISSIONER OF INCOME TAX AND THREE OTHERS INCLUDING A CHARTERED ACCOUNTANT IN A BRIBERY CASE 
The Central Bureau of Investigation has arrested a Joint Commissioner of Income Tax & an Income Tax Officer,Range-53, Income Tax Department, Kolkata and a Chartered Accountant & his Assistant in an alleged bribery case.
CBI had registered a case against the   Joint Commissioner of Income Tax Deepak J Mehta and ITO P N Srivastava   on the complaint of the Owner of a firm engaged in business of   fishery based at South 24 Parganas (West Bengal). It was alleged that   both the public servants had demanded illegal gratification of Rs.25   lakhs from the Complainant for providing relief to his firm in avoiding   penalty and additional tax liability. 
CBI laid a trap and caught the Chartered   Accountant  Samarendra Nath Ghosh & his Assistant red handed in the   office of the Complainant while allegedly accepting an illegal   gratification of Rs. Three Lakhs as an installment of the demanded bribe   from the Complainant, on behalf of the JCIT and ITO. The JCIT and the   ITO were also arrested.
Searches have been conducted in the   office & residential premises of the accused persons at Kolkata,   Mumbai and Bihar. A cash of Rs.3.5 Lakhs, documents pertaining to three   immovable properties and 14 Bank accounts etc have been recovered in the   house of the Joint Commissioner of Income Tax at Mumbai. The documents   are being scrutinized.
The arrested accused were produced   before the Court of Chief Judicial Magistrate, Alipore, Kolkata and were   remanded to Judicial custody.
Further investigation is continuing.
Source- CBI Press Release with inputs from PTI
  New Delhi, 30.06.2014
 - See more at: http://taxguru.in/income-tax/kolkata-cbi-arrests-ca-jcit-ito-25-lakh-bribery-case.html#sthash.C5eNEccw.dpuf

__._,_.___

View attachments on the web

Posted by: Dipak Shah <djshah1944@yahoo.com>

Visit Your Group

• Privacy • Unsubscribe • Terms of Use

__,_._,___

[aaykarbhavan] HOW TO REDUCE FILLING FEES OF MGT14?

1) As per New Co Law, gap between two board meetings can not exceeds 120 days.If last board meeting is held on 31st March , next board meeting can be held upto 28th July.

2) Again, MGT14 is requires to be filled in more than 60 cases including resolution for disclosure of interest in first Board meeting, approval of accounts etc. If more than one resolution required to be filled to ROC are passed in first board meeting of this year , cost of filling MGT14 can be reduced.

3) For approval of filling of DPT4 , a board meeting is also required. This can also be approved in first Board meeting.

Warm Regards

"Team" CA.Nitesh More | FCA, |

JOIN OUR FB GROUP NOW : https://www.facebook.com/groups/caniteshmore/

Visit our blog: caniteshmore.blogspot.com

To receive updates, send an email for adding to group to moreassociate@gmail.com

__._,_.___

Posted by: Nitesh More <moreassociate@gmail.com>

Visit Your Group

• Privacy • Unsubscribe • Terms of Use

__,_._,___

[aaykarbhavan] I-T - Whether when assessee itself is contractor of IOCL for transportation of LPG cylinders, hiring of truck owners for executing contract is to be construed as sub-contract liable for TDS u/s 194C - YES: HC

SHIMLA, JULY 01, 2014: THE issue before the HC is - Whether when the assessee itself is a contractor of the IOCL for transportation of LPG cylinders, the hiring of truck owners for executing the contract is to be construed as sub-contract liable for TDS u/s 194C. And the verdict goes against the assessee.

Facts of the case

The assessee is engaged in the business of purchase and sale of LPG cylinders. The AO noticed that the main contract of the assessee for carriage of LPG was with the Indian Oil Corporation, Baddi. The assessee had received the total freight payments from the IOC Baddi to the tune of Rs. 32,04,140/-.The assessee had, in turn, got the transportation of LPG done through 3 persons. The A.O. observed that the assessee had made a sub-contract with the given three persons within the meaning of section 194C and, therefore, he was liable to deduct tax at source from the payment. On account of his failure to do so, the said freight expenses were disallowed by the A.O. as per the provisions of Section 40 (a) (ia).The CIT(A) & the Tribunal upheld the AO order.

On Appeal before the HC the Assessee Counsel submitted that Section 40 (a) (ia) and Section 194C have been completely misconstrued by the authorities below. It was further submitted that since the hiring was not a result of any written or oral contract, the payments made in consequence of such hiring to the transporters or to the truck owners directly were also not a result of any written or oral contract and it was so because the liability fastened upon the transporter having entered into contract with the parties for transporting the goods, therefore, could not have been fastened either on to the transporter or the truck owners from whom the trucks had been hired. It was also submitted that no disallowance can be made u/s 40 (a) (ia) as the freight charges had been paid and were not payable.

Having heard the parties, the HC held that,

++ the nature of transportation between the appellant and the three persons was self explanatory. On such basis, the authorities below recorded a pure finding of fact that there did not exist any explicit agreement between the assessee and the three truck owners. As far as the question of applicability of Section 194C (1) or Section 194C (2) is concerned, it was found that since the freight charges were being paid by the appellant to the three persons in respect of the sub-contract u/s 194C (2) following the appellant's own contract with IOC, it was evident that the appellant was trying to take undue benefit of the amendment brought about in Section 194C (1);

++ the provisions of Section 40 (a) (ia) were applicable not only to the amount which were shown as outstanding on the closing of the relevant previous year, but to the entire expenditure which became liable for payment at any point of time during the year under consideration and which was also paid before the closing of the year as rightly held by the authorities below;

++ all the findings recorded by the authorities below are pure findings of fact which normally cannot be interfered with in the present appeal save and except if the findings of the Court on a fact is vitiated by reasons of having relied upon conjectures, surmises and suspicion not supported by any evidence on record or partly upon evidence and partly upon inadmissible evidence or the findings recorded can be termed to be in any manner perverse. None of the aforesaid conditions are qualified so as to call for interference in the present appeal.

Regards

Prarthana Jalan

__._,_.___

Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

Visit Your Group

• Privacy • Unsubscribe • Terms of Use

__,_._,___

[aaykarbhavan] Monthly (March 2014) + Consolidated (Jan to March 2014) Digest Of Imp Case Laws

Dear Subscriber,

Monthly (March 2014) + Consolidated (Jan to March 2014) Digest Of Imp Case Laws

The monthly digest of important case laws for the month of March 2014 and the consolidated digest for the period from January to March 2014 are available for download.

In addition, the consolidated digest for the period from January 2013 to November 2013 as well as the consolidated digest for the period from January 2012 to December 2012 are also available for download.

Highlights of the Digests:

- Arranged section-wise

- Contains only the Most Important judgements from several journals such as BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Income Tax Review, SOT, Taxman, Taxation, TLR, TTJ, BCAJ, ACAJ, www.itatonline.org

Tip: Store the Digests on your PDA/ Smart Phone for 24x7x365 access

We hope you will find the Digests useful.

We look forward to your feedback on how we can further improve the process. Please send your feedback to editor@itatonline.info.

Regards,

Editor,

itatonline.org
--------------------
Latest:

Smita Conductors Ltd vs. DCIT (ITAT Mumbai)

S. 50/ 112: Though gains on depreciable assets held for more than 3 years have to be treated as STCG u/s 50, the gains have to be taxed at the rate applicable to a LTCG

__._,_.___

Posted by: "editor@itatonline.org" <itatonline.org@gmail.com>

Visit Your Group

• Privacy • Unsubscribe • Terms of Use

__,_._,___

Re: [aaykarbhavan] Details required

Good information.
Thanks,
C A Shah D J


  On Sunday, 29 June 2014 10:09 PM, "'Jog, Ketan' ketan.jog@sulzer.com   [aaykarbhavan]" <aaykarbhavan@yahoogroups.com> wrote:
  


       
All e mail ids on the site are incorrect
  
From: aaykarbhavan@yahoogroups.com [mailto:aaykarbhavan@yahoogroups.com]  
  Sent: 29 June 2014 22:14
  To: aaykarbhavan@yahoogroups.com
  Subject: Re: [aaykarbhavan] Details required
  
  
You can download the official directory from icai.org
  
Thanks & Regards
 
CA K.V. SUBBARAO
  D.No. 6-4-27, First Floor,
  4/2, Arundelpet, 
  Guntur - 522002
  M : +91 98850 81486
  LL : +91 863 2223308
  
On Friday, 27 June 2014 11:28 PM, "Dipak Shah  djshah1944@yahoo.com [aaykarbhavan]" <aaykarbhavan@yahoogroups.com> wrote:
  
  
Do any body has e mail ids of all Central Council members of I C A and ICSI?
  I will be obliged to him.
C A Shah D J  
USA
  
Visit our website   www.sulzer.com 
CONFIDENTIALITY NOTICE
  
The information in this email may be confidential and/or privileged.
  This email is intended to be reviewed by only the addresses named
  above. If you are not the intended recipient, you are hereby notified
  that any review, dissemination, copying, use or storage of this email
  and its attachments, if any, or the information contained herein is
  prohibited. If you have received this email in error, please
  immediately notify the sender by return email and delete this email
  from your system. Thank you.
  