The HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not…

Case-Laws – GST – Highlights – The HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not qualify as an ‘Association of Persons’ u/s 94(1) of the CGST/SGST Act. Consequently, members of such a Society cannot

Case-Laws – GST – Highlights – The HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not qualify as an 'Association of Persons' u/s 94(1) of the CGST/SGST Act. Consequently, members of such a Society cannot be held liable for the Society's tax dues u/s 94. The HC set aside the recovery proceedings initiated against the petitioner, a member/Secretary of the Society, and allowed the petition. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC granted the Petitioner four weeks’ time to file an appeal challenging the impugned orders,…

Case-Laws – GST – Highlights – The HC granted the Petitioner four weeks’ time to file an appeal challenging the impugned orders, without requiring the mandatory statutory pre-deposit of 10% of the disputed tax amount u/s 107 of the Central Goods & Servic

Case-Laws – GST – Highlights – The HC granted the Petitioner four weeks' time to file an appeal challenging the impugned orders, without requiring the mandatory statutory pre-deposit of 10% of the disputed tax amount u/s 107 of the Central Goods & Services Tax Act, 2017. The issue of whether exemption, waiver or reduction can be granted regarding GST demands remains to be adjudicated by the HC. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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HC quashed impugned order dated 21.02.2024 for violation of natural justice as Petitioner did not…

Case-Laws – GST – Highlights – HC quashed impugned order dated 21.02.2024 for violation of natural justice as Petitioner did not receive Show Cause Notice. Matter remanded to Department to provide opportunity to Petitioner to reply to Show Cause Notice b

Case-Laws – GST – Highlights – HC quashed impugned order dated 21.02.2024 for violation of natural justice as Petitioner did not receive Show Cause Notice. Matter remanded to Department to provide opportunity to Petitioner to reply to Show Cause Notice before fresh consideration. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC allowed the petition for rectification of inadvertent error in GSTR-3B returns for 2018-19 and…

Case-Laws – GST – Highlights – The HC allowed the petition for rectification of inadvertent error in GSTR-3B returns for 2018-19 and invocation of doctrine of necessity. The impugned Order-in-Original was quashed and matter remanded to the Assessing Offi

Case-Laws – GST – Highlights – The HC allowed the petition for rectification of inadvertent error in GSTR-3B returns for 2018-19 and invocation of doctrine of necessity. The impugned Order-in-Original was quashed and matter remanded to the Assessing Officer to pass fresh order after considering petitioner's application for Input Tax Credit entitlement u/ss 16(5) and 16(6) of the GST Act. Parties anonymized. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC allowed the petition. The petitioner is entitled to statutory interest u/s 56 of the CGST Act on…

Case-Laws – GST – Highlights – The HC allowed the petition. The petitioner is entitled to statutory interest u/s 56 of the CGST Act on the delayed refund, notwithstanding the initial rejection of the refund application. The mere fact that the HC order di

Case-Laws – GST – Highlights – The HC allowed the petition. The petitioner is entitled to statutory interest u/s 56 of the CGST Act on the delayed refund, notwithstanding the initial rejection of the refund application. The mere fact that the HC order did not specifically allude to Section 56 does not detract from the petitioner's right to claim interest, which must be paid as per the statute. The application for refund shall be examined and disposed of in accordance with law. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC quashed the orders dismissing the application for revocation of GST cancellation order. Despite…

Case-Laws – GST – Highlights – The HC quashed the orders dismissing the application for revocation of GST cancellation order. Despite the inspection confirming the business premises matched the registration certificate, the appellate authority dismissed

Case-Laws – GST – Highlights – The HC quashed the orders dismissing the application for revocation of GST cancellation order. Despite the inspection confirming the business premises matched the registration certificate, the appellate authority dismissed the application without assigning proper reasons, violating principles of natural justice. The HC held that once the inspected site conformed to the registration disclosures, the dismissal order was unsustainable. The lack of reasoned basis for rejection rendered both the dismissal order and the appellate order unsustainable, necessitating quashing. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC quashed the impugned provisional attachment orders passed by the Adjudicating Authority. No oral…

Case-Laws – GST – Highlights – The HC quashed the impugned provisional attachment orders passed by the Adjudicating Authority. No oral hearing was afforded to the petitioner in violation of principles of natural justice u/s 75(4) of the CGST Act, despite

Case-Laws – GST – Highlights – The HC quashed the impugned provisional attachment orders passed by the Adjudicating Authority. No oral hearing was afforded to the petitioner in violation of principles of natural justice u/s 75(4) of the CGST Act, despite the petitioner's prayer for an opportunity of hearing in written submissions. The order was set aside and the matter remanded on this ground alone, following the Supreme Court's judgment in Whirlpool Corporation case. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC held that while the respondent-authorities were required to continue the proceedings on the…

Case-Laws – GST – Highlights – The HC held that while the respondent-authorities were required to continue the proceedings on the earlier show-cause notices, they had misinterpreted the HC’s order and issued fresh de novo impugned notices. Instead of qua

Case-Laws – GST – Highlights – The HC held that while the respondent-authorities were required to continue the proceedings on the earlier show-cause notices, they had misinterpreted the HC's order and issued fresh de novo impugned notices. Instead of quashing the impugned notices and reviving the earlier ones, the HC directed the petitioner to file a reply to the impugned show-cause notices issued by the respondent-authorities. The interim order restraining the respondents from issuing further advisories or summons to the petitioner's buyers in the context of the pending proceedings was continued. The petition was disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC set aside the show cause notice and impugned order, remanding the matter to the stage preceding…

Case-Laws – GST – Highlights – The HC set aside the show cause notice and impugned order, remanding the matter to the stage preceding them. This was done in line with similar cases where delay in filing GST returns and claiming input tax credit for FY 20

Case-Laws – GST – Highlights – The HC set aside the show cause notice and impugned order, remanding the matter to the stage preceding them. This was done in line with similar cases where delay in filing GST returns and claiming input tax credit for FY 2018-19 was involved. The petitioner was allowed to avail the benefit of orders passed in a comparable matter before the same HC. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC directed the respondent to complete proceedings u/s 129 expeditiously, preferably within two…

Case-Laws – GST – Highlights – The HC directed the respondent to complete proceedings u/s 129 expeditiously, preferably within two weeks, in view of factual disputes regarding issuance of notices and origin of goods loaded in the petitioner’s seized vehi

Case-Laws – GST – Highlights – The HC directed the respondent to complete proceedings u/s 129 expeditiously, preferably within two weeks, in view of factual disputes regarding issuance of notices and origin of goods loaded in the petitioner's seized vehicle. The petitioner contended no notices were issued u/s 129, while the respondent claimed notices were issued strictly u/s 129. There was also a dispute over whether goods originated from Autonagar or the consignor's address. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC held that the requirement of physically filing a certified copy of the impugned order is not…

Case-Laws – GST – Highlights – The HC held that the requirement of physically filing a certified copy of the impugned order is not mandatory. An appeal filed online within the prescribed limitation period can be condoned even if the certified copy was su

Case-Laws – GST – Highlights – The HC held that the requirement of physically filing a certified copy of the impugned order is not mandatory. An appeal filed online within the prescribed limitation period can be condoned even if the certified copy was submitted with a delay. The online filing, completed within the prescribed time along with an electronic copy of the order, constitutes valid filing. The Court remitted the appeals back to the Appellate Authority for consideration on merits, ruling that mere delay in physical submission cannot deprive a party of a hearing when online filing was within the limitation period. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC held that the provisions of Section 75(4) of the GST Act mandating opportunity of hearing are…

Case-Laws – GST – Highlights – The HC held that the provisions of Section 75(4) of the GST Act mandating opportunity of hearing are mandatory. Allowing the petition, the HC concluded that due to violation of principles of natural justice by non-grant of

Case-Laws – GST – Highlights – The HC held that the provisions of Section 75(4) of the GST Act mandating opportunity of hearing are mandatory. Allowing the petition, the HC concluded that due to violation of principles of natural justice by non-grant of opportunity of hearing, the order was unsustainable despite dismissal of appeal by the petitioner being time-barred. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC found that the writ petition was not maintainable as the issues raised pertained to complex…

Case-Laws – GST – Highlights – The HC found that the writ petition was not maintainable as the issues raised pertained to complex questions of fact and law squarely within the jurisdiction of the adjudicating authority under the CGST Act, 2017. The petit

Case-Laws – GST – Highlights – The HC found that the writ petition was not maintainable as the issues raised pertained to complex questions of fact and law squarely within the jurisdiction of the adjudicating authority under the CGST Act, 2017. The petitioner's grievances related to invocation of extended period of limitation, allegations of misclassification of goods, and denial of Input Tax Credit, necessitating detailed factual inquiry outside the HC's writ jurisdiction. The HC held that writ courts do not interfere where statutory remedies are available unless there is a clear violation of fundamental rights, lack of jurisdiction, or procedural perversity leading to manifest injustice, which were not demonstrated. The petitioner was advised to exhaust statutory remedies, including responding to the show cause notice and availing appellate remedies if dissatisfied. The petition was dismissed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC allowed the writ petition challenging the dismissal of an appeal under Article 226 of the…

Case-Laws – GST – Highlights – The HC allowed the writ petition challenging the dismissal of an appeal under Article 226 of the Constitution as time-barred. It held that statutory limitation provisions should be interpreted liberally where genuine hardsh

Case-Laws – GST – Highlights – The HC allowed the writ petition challenging the dismissal of an appeal under Article 226 of the Constitution as time-barred. It held that statutory limitation provisions should be interpreted liberally where genuine hardships are demonstrated, particularly considering judicial precedents favoring such relief. Despite the appeal being filed beyond the prescribed 30 days from the communication of the adjudication order, extendable by another 30 days at the Appellate Authority's discretion, the HC found the petitioner's case meritorious due to procedural irregularities and arbitrary actions. Consequently, it quashed the appellate order dated 30.08.2024. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Sensitive information gathered by Intelligence Department forming basis of search operation need not be…

Case-Laws – GST – Highlights – Sensitive information gathered by Intelligence Department forming basis of search operation need not be disclosed to petitioners. Withholding such information does not violate principles of natural justice. Source of inform

Case-Laws – GST – Highlights – Sensitive information gathered by Intelligence Department forming basis of search operation need not be disclosed to petitioners. Withholding such information does not violate principles of natural justice. Source of information collected by Intelligence Department crucial for maintaining confidentiality and integrity of investigative processes. SC in T. TAKANO case emphasized safeguarding sensitive information obtained during investigations to protect third-party rights, market stability and investor interests. Principles of natural justice do not entail right to indiscriminate disclosures where sensitive third-party interests involved. Investigative authority to balance noticee's right to disclosure with imperative to protect third-party rights and market stability. HC concludes withholding of sensitive information justified, does not breach natural justice as relied upon documents provided to petitioner. Petition disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Impugned order quashed and matter remanded for fresh consideration. HC found non-application of mind,…

Case-Laws – GST – Highlights – Impugned order quashed and matter remanded for fresh consideration. HC found non-application of mind, non-consideration of Petitioner’s reply to show cause notice, and lack of reasoning in passing order u/s 168-A of CGST Ac

Case-Laws – GST – Highlights – Impugned order quashed and matter remanded for fresh consideration. HC found non-application of mind, non-consideration of Petitioner's reply to show cause notice, and lack of reasoning in passing order u/s 168-A of CGST Act read with DGST Act for failure to declare correct tax liability in GSTR-09. Relying on coordinate bench judgments in Indian Highways and Chetak Logistic, HC held impugned order untenable for being passed in cavalier manner without deciding on merits, thereby violating principles of natural justice. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC set aside the impugned order rejecting the petitioners’ appeal due to an alleged shortfall in…

Case-Laws – GST – Highlights – The HC set aside the impugned order rejecting the petitioners’ appeal due to an alleged shortfall in pre-deposit u/s 107(6) of the CGST Act. Despite the availability of an alternative remedy, the HC entertained the petition

Case-Laws – GST – Highlights – The HC set aside the impugned order rejecting the petitioners' appeal due to an alleged shortfall in pre-deposit u/s 107(6) of the CGST Act. Despite the availability of an alternative remedy, the HC entertained the petition citing failure of natural justice and non-functionality of the GST Tribunal. Following precedent, the matter was remanded to the Commissioner (Appeals) for de novo consideration. The petitioners were granted time to remedy any deficiencies in pre-deposit, with the respondents directed to inform them of persisting deficiencies for further rectification. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC quashed the order passed u/s 73 of the CGST Act by the Assistant Commissioner due to lack of…

Case-Laws – GST – Highlights – The HC quashed the order passed u/s 73 of the CGST Act by the Assistant Commissioner due to lack of reasoning, non-application of mind, and violation of principles of natural justice. The Assistant Commissioner adopted an i

Case-Laws – GST – Highlights – The HC quashed the order passed u/s 73 of the CGST Act by the Assistant Commissioner due to lack of reasoning, non-application of mind, and violation of principles of natural justice. The Assistant Commissioner adopted an identical template, merely stating that the reply filed was “not comprehensible, conceivable, not perspicuous and is ambiguous” without any substantive reasoning, despite previous cautions against using such a template. The HC held that this exhibited an abject non-application of mind and failure to make amends despite earlier directions. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The CBIC clarified: Extruded/expanded savoury snacks under HS 1905 90 30 attract 12% GST prospectively…

Circulars – GST – States – Highlights – The CBIC clarified: Extruded/expanded savoury snacks under HS 1905 90 30 attract 12% GST prospectively from 10.10.2024, earlier 18% payable. Roof Mounted Package Unit Air Conditioners for Railways classified under

Circulars – GST – States – Highlights – The CBIC clarified: Extruded/expanded savoury snacks under HS 1905 90 30 attract 12% GST prospectively from 10.10.2024, earlier 18% payable. Roof Mounted Package Unit Air Conditioners for Railways classified under HS 8415 attract 28% GST. Two-wheeler seats under HS 8714 attract 28% GST. Four-wheeler seats classified under HS 9401 attract 28% GST prospectively from 10.10.2024, earlier 18% payable. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST…

Circulars – GST – States – Highlights – The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to schools, except government schools, are taxable; G

Circulars – GST – States – Highlights – The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to schools, except government schools, are taxable; GST liability is regularized from 1.7.2017 to 17.6.2021. DGCA-approved flying training courses by approved FTOs are exempt under education services. Transport of passengers by helicopter on seat share basis attracts 5% GST; GST liability regularized from 1.7.2017 to 9.10.2024, while charter operations attract 18% GST. Ancillary services by GTAs are part of composite transport supply. Import of services by foreign airlines from related parties without consideration is exempt; GST liability regularized from 1.7.2017 to 9.10.2024. Preferential location charges are part of construction services supply. Certain support services by electricity utilities are exempt; GST liability regularized from 1.7.2017 to 9.10.2024. GST liability on film distribution rights regularized from 1.7.2017 to 30.9.2021. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System

Goods and Services Tax – GST Dated:- 24-12-2024 – News – Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System Dated:- 24-12-2024 – Subject: Guidelines for Accurate Entry of Receipt Numbers in the E-Way Bill (EWB) S

Goods and Services Tax – GST Dated:- 24-12-2024 – News – Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System Dated:- 24-12-2024 – Subject: Guidelines for Accurate Entry of Receipt Numbers in the E-Way Bill (EWB) System for Leased Wagons Dear Taxpayers, This advisory is issued to provide specific instructions for entering Receipt Numbers related to Leased Wagons in the E-Way Bill (EWB) system. Advisories have already been issued regarding the correct format for entering Parcel Way Bill (PWB) numbers and Railway Receipt (RR) numbers for goods transported under the Parcel Management System (PMS) and the Freight Operations Information System (FOIS). This advisory focuses on the requirements specific to

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in Part-B of the EWB using the Multi-Transport Mode option on the EWB portal. b) Enter the Receipt Number with the prefix L to indicate that the transport is via Leased Wagons. 3.Format for Number Entry in the EWB System Taxpayers must use the following format when entering Receipt Numbers related to Leased Wagons: L Receipt Number Example: For a Leased Wagon Receipt number: L123456789 4.Validation Process in the EWB System Once the Receipt Number is entered: a) The system will validate the entry against the designated database for Leased Wagons. b) In case of discrepancies such as mismatched or missing numbers, taxpayers will receive an alert and must correct the entry promptly. 5. Assistance and Support For further assistance or clarific

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HC set aside order imposing late fee on petitioner for delayed GSTR-9/9C filing before 01.04.2023,…

Case-Laws – GST – Highlights – HC set aside order imposing late fee on petitioner for delayed GSTR-9/9C filing before 01.04.2023, holding petitioner entitled to benefit of amnesty notification N/N. 07/2023 dated 31.03.2023 exempting late fee for filings

Case-Laws – GST – Highlights – HC set aside order imposing late fee on petitioner for delayed GSTR-9/9C filing before 01.04.2023, holding petitioner entitled to benefit of amnesty notification N/N. 07/2023 dated 31.03.2023 exempting late fee for filings between 01.04.2023-30.06.2023. HC ruled differential treatment violative of Article 14, directed withdrawal of impugned order/show cause notice, remanded for fresh order extending amnesty benefit to petitioner. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Petitioner is owner of goods being transported as stock transfer from Orissa branch to Kanpur. HC held…

Case-Laws – GST – Highlights – Petitioner is owner of goods being transported as stock transfer from Orissa branch to Kanpur. HC held that when goods were intercepted, requisite documents under GST Act were accompanied and no discrepancy found regarding

Case-Laws – GST – Highlights – Petitioner is owner of goods being transported as stock transfer from Orissa branch to Kanpur. HC held that when goods were intercepted, requisite documents under GST Act were accompanied and no discrepancy found regarding quantity, except in e-way bill transferee place was mentioned as Ghaziabad while in tax invoice it was Kanpur. As petitioner is consignor and consignee, being stock transfer, petitioner ought to have been treated as owner. Following SC judgment in Arviva Industries case and HC's own judgment in Riya Traders case, authorities were not justified in not recognizing petitioner as owner evident from record. Impugned orders quashed, petition allowed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Petitioner granted interim bail in GST evasion case. HC held arrest u/s 69 of CGST Act requires…

Case-Laws – GST – Highlights – Petitioner granted interim bail in GST evasion case. HC held arrest u/s 69 of CGST Act requires determination of tax liability by authorities, which was lacking. Despite power to arrest, continued detention at investigation

Case-Laws – GST – Highlights – Petitioner granted interim bail in GST evasion case. HC held arrest u/s 69 of CGST Act requires determination of tax liability by authorities, which was lacking. Despite power to arrest, continued detention at investigation stage not warranted as petitioner cooperated. Interim bail granted on personal bond of Rs. 1 lakh and bail bond with sureties, subject to conditions by CJM. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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The HC dismissed the writ petition challenging the validity of the show cause notice (SCN) issued u/ss…

Case-Laws – GST – Highlights – The HC dismissed the writ petition challenging the validity of the show cause notice (SCN) issued u/ss 74 and 122 of the CGST Act, 2017. The SCN was issued for generating fake input tax credit (ITC) through circular trading

Case-Laws – GST – Highlights – The HC dismissed the writ petition challenging the validity of the show cause notice (SCN) issued u/ss 74 and 122 of the CGST Act, 2017. The SCN was issued for generating fake input tax credit (ITC) through circular trading by multiple firms from 2017 to 2022. The HC held that joint assessment proceedings u/s 74 against all involved firms were justified, and the petitioner could not be singled out. The SCN was validly issued within the limitation period specified in Sections 74(2) and 74(10) of the CGST Act. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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