Post on 30-Apr-2020
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1. Editorial
2. Law Update
3. Forgot to file income tax returns? Know
your options
4. Hindu Undivided Family and Its Constitution
5. Slim & Smart Sadhana
6. सॅन एंटोनयो – सी- व�ड� पाक� (SEA WORLD PARK)
7. Health Tips
8. Finance And Accounts
9. Ram Krishna Hari
10. You Wrote it
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TRIBUTE TO Y.C.DEVESHWAR
&
CASES OF IMAGE FOSSILIZATION
1. Editorial
ITC is an Indian cigarette company established in 1910 as the 'Imperial Tobacco Company of India Limited', renamed as the 'India Tobacco Company Limited' in 1970. For
decades, it has been maintaining in its product portfolio a wide range of popular cigarette
brands to clinch the leadership position in the market. For the first 75 years the company
had singular focus on tobacco business, garnering an annual turnover of close to 100 cr. In
1980’s public opinion started swinging against the tobacco products. The government was
incrementally levying multiple taxes on tobacco products periodically. Revenue and margins
were shrinking. To make the things worse an old feud with its US business partner BAT, a
civil claim of ₹4.7K cr. was raised against ITC.The problem was further compounded when
the Central Excise Commissioner slapped a punitive fine of over Rs. 873 cr. for evasion of
taxes in the past. This amount was more than the company’s net worth of Rs.855 crore. The
company stood stigmatized and in deep trouble.
Against such backdrop, Y.C.Deveshwar was installed as the MD & chairman of ITC Limited in 1996. He was just 49 then but had a
vision to turn-around the adversity by using multiple levers of
internal vitality in terms of capacity to remain relevant and
contemporary. Important was to proactively anticipate its ability and
agility to manage change such that the organization keeps
continuously reinventing and reinvigorating itself.
Strategically, ITC was to sustain its leadership in tobacco business, yet underplay it in the public
domain because wine-spirits and tobacco are India’s oxymoron. The PR campaign was planned to
seemingly roll out a road map of diversification from a cigarette major to new business segments
of non-cigarette sectors like the FMCG, hotels, paperboards, agro-businesses and infotech.
Within a decade ITC made people ignore their tobacco business and think of it as an eco-friendly
sustainable conglomerate. He had a Midas’ touch. His tenure saw over sixty-fold rise in market
capitalization of the company to nearly ₹3.5L cr.
Deveshwar during his long tenure at the helm of ITC is known to have created some of the most
valuable “world-class Indian brands”, for which Harvard Business Review had selected him as the
best performing CEO in India. Deveshwar died on 11 May 2019 freeing ITC from the tobacco
taboo. That is the magic of successful image makeover and that’s the tribute we can offer to the
departed soul – Mr. Deveshwar.
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Twin-Cases of Political Make-over with
Different Results—
The one year long political acrimonious campaign has
come to passé now but the twin images of NaMo &
RaGa [Narendra Modi and Rahul Gandhi] shall linger
in public imagination for long time. BJP’s campaign
plan understandably positioned NaMo as the centre
figure but the combined opposition pitching RaGa
against NaMo initially, was enigmatic; though the
unity did not last long and RaGa’s party unwittingly
allowed the duel to continue. The entire election
process was made like the American presidential
election between two major candidates. NaMo had
the natural advantage of his sharp focus, mature
vision, presentation and oratory, before which RaGa’s
image looked that like an immature school-boy
debater, picking from the opponent’s points
andtrying forcefully to refute it. It was a fight
between amateur and professional competitors. It
was a matter of two different public-images; one that
reminded of passion, commitment and full of promise
to perform, and the other a reluctantcombatant
thrown into the arena without fully imbibing the rules
of game and devoid of determination to lead the
bout to a respectable end. It is a matter of public
perception of the two images.
RaGa over the years has shown his reluctance to lead; escaping without informing his party to
foreign locations, fumbling for ideas and words
before reading from his smartphone screenhis public
speeches and text to scribble a condolence message
in the register; tearing off the copy of a parliamentary
bill in front of the Prime Minister and refusing to
complete a oratory class; though in recent times he
showed lot of improvements but not convincing
enough to show the expected commitment. So, all
efforts for the image makeover failed and the old
image continued to produce the punishing results at
the hustings.
And to cap it up blamed the party stalwarts who
had pushed for tickets to their sons, not
realizing he himself was sitting on the dynastic
lap. That’s for the joe-culture of Indian politics!
As against this, the NaMo image from Gujrat days was shaped and polished to show-
case his personality as a national
reconstructionist, full of vibrancy, vitality and
with valid delivery of words and results; not one
gaffe or faux-pas.
Public memory is often said to be short but not
the images of public figures. They are the
fossilized reminisces on which the reactions
coalesce. Breaking an image is easier than
making it.
Corporate Image Fossilization—
There are corporate examples of such images. Forbes publishes every year the list of
persons and business houses in order of their
net-worth. Tata’s and Birla’s, lately do not figure
at the top in the list from India, but these two
names are so much fossilized in public
imagination that whenever they have to talk of
wealth and riches or affluence, they mention
onlyTatas-Birlas, not Ambanis or Adanis any
time. In the times of AI and Augmented Reality,
this worth is immeasurable. It is the business
value and herein on will be reflected in the
balance sheets.
Dr.Shivshankar Mishra, Professor Emeritus
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2. Law Update
1. Income-tax (Twelfth
amendment) Rules, 2018 –
amendment in rule 114,
forms 49A & 49AA
Notification No. GSR 1128(E)
[No. 82/2018 (F. No.
370142/40/ 2016-TpI (part-I)
Dated 19/11/2018
Budget 2018 amended Sec 139A of the I-T Act making it mandatory for non-individuals who did not have PAN but conducted transactions of 2.5lakh or more
in a single FY to apply for PAN Non-individual entities who have do not have
PAN but conduct a transaction of Rs. 2.5lakh or more in a single financial year
will now mandatorily have to get a PAN before May 31 of the following financial
year this is as per the above notification. An amendment has been made in Rule
114 of the income tax rules. The amendment will come into effect from
December 5,2018
2. ACIT vs. Subhodh Menon (ITAT Mumbai)
Section 56(2)(Vii) is a counter evasion mechanism to prevent money laundering of
unaccounted income & does not apply to bona fide business transaction done out
of business exigency. The difference between alleged fair market value of share
and the subscribed value of shares cannot be assessed as income U/s. 56(2)(Vii)(C)
As explained hereinabove shares were issued by the company To comply with a
covenant in the loan agreement with state bank of India which required the
promoters to increase the total net worth of the company to Rs. 150 crores by 31
march 2010 therefore the shares were issued by the company for a bonafide
reason and as a matter of business exigency Circular No.1/2011 dated 6 April 2011
issued by the CBDT explaining the provision of section 56(2)(vii) specifically states
that the section was inserted as a counter evasion mechanism to prevent Money
laundering of unaccounted income. In paragraph 13.4 thereof where it is stated
that “the intention was not to tax transactions carried out in the normal course of
business or trade the profit of which are taxable under the specific head of income
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3. Forgot to file income tax returns? Know your options
The deadline for filing income tax returns (ITR) is July 31 for every assessment year. If you miss the
deadline, you can always file a belated return by up to
March 31 of the following year. If you have also missed
the deadline for filing a belated return for the year 2016-
17 and 2017-18, you cannot file a belated return
anymore.
Now, you can file return only on the direction of the income tax officer, i.e., if you receive a
notice for not filing the return. In that case, an ITR can be filed in response to the notice. In the
same manner, we can also file a condonation of delay request to the assessing officer. If the
income tax officer is satisfied, he can allow us to file the ITR.
Condonation of delay The Central Board of Direct Taxes (CBDT) has issued a circular in regard to a person who has
forgotten to file a return, wants to carry forward his losses or has tax refund pending. He can file
an application for condonation of delay to the concerned authority or income tax commissioner.
Parameters for filing application An application can be accepted by the I-T department if the facts in the application is correct and
genuine and the failure to file ITR is due to genuine hardship.
Time limit The time limit to file such application is six years from the end of assessment year of filing
return. The I-T department has to dispose the condonation application within six months from
the end of the month in which the application is received.
If taxes for the previous assessment years are not paid by you, then it is advised to pay the taxes
and interest along with the application as applicable under Sections 234A, 234B and 234C. It
might safeguard one from penalties in future, even if one has not filed the ITR.
If you have already paid all the taxes with interest for the previous assessment years, then you
can neither file the ITR nor apply for condonation of delay. The department can, however, levy
penalty for non-filing of ITR. The maximum penalty in such case can be Rs 5,000. No penalty is
levied if the reason for such non-compliance is genuine.
If you have paid taxes but have failed to file the ITR, chances are that you will not be liable to
pay penalty for under reporting of income.
Actions for not filing ITR. The department can take action against you for non-filing of ITR. A notice can be
issued against you, you may get prosecuted and jail sentence for maximum seven years; if
TDS has been deducted from your income and you have not filed the return, the department
can issue a notice against you or, it can also levy a maximum penalty of Rs 5,000.
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4. Hindu Undivided Family and Its Constitution
Q.6 what is the difference between dayabhaga HUF and mitakshara HUF
Ans.: these are two principal schools of Hindu law. While dayabhaga school of Hindu law
runs in the area governed by the erstwhile state of west Bengal mitakshara school of Hindu
law prevails over rest of Indian. Even in west Bengal, mitakshara is a higher authority,
yielding to Dayabhaga School only on those point on which they differ The principal
difference is that unlike Mitakshara, under dayabaga law, HUF does not automatically by
operation of law, comes into existence but it comes into existence by voluntary decision of
the legal heirs. Unlike Mitakshara, in dayabaga law, the child does not get interest in the
family property by his birth. As such, as long as the father is alive, the child does not have
interest in the family property till father is alive, there is no unity in ownership, there is only
unity in possession as far as the ancestral property is concerned. Broadly, the main
differences are of law of inheritance, certain incidents of joint family and in partition.
Q.7 how does a HUF come into existence?
Ans.: The concept of joint Hindu family under Hindu
law as the Hindu Undivided family (HUF) in income-
tax Act, 1961 is broadly the same. HUF is purely a
creature of law or god almighty and cannot be
created by an act of parties (except in case of
adoption and reunion) A HUF is a fluctuating body,
its size increases with birth in the family and
decreases on death. Females from outside the family
come into HUF on marriage.
There need no be more than one male member to form a Hindu undivided family as a
taxable entity under the income-tax Act provided there is a nuclear in the family. The
expression “Hindu undivided family” in the income-tax Act is used in the sense in which a
Hindu joint family is understood under the personal law of the Hindus. Under the Hindu
system of law. A joint family may consist of a single male member and windows of deceased
male members. The income-tax act does not indicate that a Hindu undivided family as an
assessable entity must consist of at least two male members [refer gowli buddanna vs. CIT
(1966) 60 ITR 293 (SC).] where a coparcener having a wife and minor daughters and no son
receives his share of joint family properties on partition, such property, in the hands of the
coparcener, belongs to the HUF of himself his wife and minor daughters. [Refer N.V.
Narendranath vs. C. W. T. (1969) 74 ITR 190 (SC).]
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Q.8 can a single male constitutes H.U.F. ?
Ans.: family always signifies a group. Plurality of persons is an essential attribute of a
family. A single person. Male or female, does not constitute a family. A family
consisting of a single individual is a contradiction in teams. Section 2(31) of the
income-tax Act, 1961 treats a Hindu undivided family as an entity distinct and
different from an individual. Assessment in the status of a Hindu undivided family
can be made only when there are two or more members of the Hindu undivided
family [Refer C. Krishna Prasad vs. CIT (1974) 97 ITR 493. (SC)] Husband and wife can
constitute H.U.F. if property is received on partition. And who subsequently
acquires family, but has no issue would hold that property only as the property of
the family under the Hindu law, the wife of a coparcener is certainly a member of
the family whatever be the school of Hindu law by which a person is governed, the
basic concept of a Hindu undivided family in the sense of who can be its members is
just the Same. Thus, in other to constitute a joint family, it is not always necessary
that there must be two male members. [ Refer CIT vs. parshottamdas K. panchal
(2002) 257 ITR 96 (Gujarat )]. In cases where the property held by a Hindu, who
claims it to be his own had in fact been held by q joint family earlier and is ipso facto
capable of being held by other members as well I future if and when the family
comes into existence such property continues to retain the character of joint family
property even when the family is reduced to a single male members as in the case
of a sole surviving coparcener. Though such a sole surviving coparcener may be
assessable as an individual as he cannot be said to have a family, unless there are, in
fact, female joint family members in the family, the character of the property
continues unaltered as joint family property, though for the time being it is not
shared with any other members of the family and may or may not be subject to any
charge in favour of anyone else for any purpose. When such person gets married
and acquires a family, that family constituted a hindu undivided family and the
ancestral property which the person had received at the time of partition, become
the property of that Hindu undivided family in cases where the property at the time
it vested in the hands of the head of the family had the character of ancestral
property the absence of a son who can claim partition does not render what is
otherwise joint family property individual property the test is not as to whether his
issues are male or family the test is whether the property was ancestral therefore
an individual who received ancestral property at partition and who subsequently
acquires a family but had no male issues would hold that property only as property
of the Hindu undivided family. (refer W.P.A.R Rajagopalan vs. C.W.T. (2000) 241 ITR
344 (madras)
- To be continue Next month
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- ßeer efJeßJeeme ceb[ueerkeâ veeefMekeâ Ùeesie efJeÅee ieg®kegâue,veeefMekeâ.
5. Slim & Smart Sadhana
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6. सॅन एंटोनयो –
सी- व�ड� पाक� (SEA WORLD PARK)
टे�सास रा�यातील सॅन एंटोनयो शहरात समुारे २५० एकर �श�थ जागेम�ये सी-व�ड� वस�व�यात आले
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सी 9टार 7थएटर: अमेKरकन माणूस नसग�वेडा आहेच 0शवाय तो
�ाणीवेडाह� आहे. �व�वध �ाणी पाळ�याची अमेKरकन लोकांम�ये
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सोडून 3दले जातात. अ-या सोडून 3दले/या मोकाट �ा�यांसाठH
येथे एक खास पाक बन�व�यात आले आहे. त ेPहणजे ‘सी 9टार
7थएटर’. या 3ठकाणी अ-या �ा�यांना �0शQBत केले जात.े .यांचा
येथे एक साधारण अ�या तासाचा कौमेडी शो दाख�व�यात येतो.
तो पाहून हसनूहसनू परेुवाट होत.े अ-या �ा�यांम�ये कुNी, मांजर6,
पांढरे उंद6र, कबतुरे इ.याद6 अनेक �ा�यांच े�वनोद6 खळे आपणास
पहावयास 0मळतात.
शाम ू7थएटर: या 3ठकाणी मोठमोTया शाक मा-यांना �0शQBत कUन .यांचे खास शो आयोिजत केले
जातात. या शो म�ये हे मासे �व�वध कलाकौश/य दाख�वतात. समAु6 जलचर �ाणीह6 Wकती ब�ुXमान
असतात याची �चीती या 3ठकाणी येत.े जवळपास तासाभराचा हा शो पाहताना भानच हरवनू जात.े
सी-लाय�स Nले: सी-लायन हा एक समAु6जीव असनू .याचा आवाज Oसहंा�या डरकाळी�माणे
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.यां8याकडून �व�वध कसरती कUन घेणे हे अमेKरकन माणसाचे मोठे कसबच Pहणावे लागेल.
या 0शवाय या 3ठकाणी आप/याला डॉि/फCस, प\ि]वCस, ^ले0मगंो पBी अशा अनेक समAु6जीवां8या
�जाती या पाक म�ये पहावयास 0मळत.े
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�ा�यांचा अ.यतं चाहता आहे. 5नसग व �ा�यांसाठH हे लोक ‘अथपासनू इतपयRत’ काह6ह6 कर�यास
तयार अस/याचे 3दसनू आले.
- सीए पवनकुमार �वजयकुमार झंवर
- To be Continue next Month
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Dealing with stress Incontinence
Sudden, strong pressure (stress) on your bladder from exercising, coughing, sneezing or heavy lifting can cause incontinence. This “leaky bladder,” called stress incontinence, is common among women. Treatment varies, depending on severity. Talk with your doctor about options, such as:
• Kegel exercises To do Kegel exercises, imagine that you’re trying to stop your flow of urine. Squeeze the muscles you’d use and hold for a count of three. Relax for three counts. Repeat. Do these several times a day. With a simple physical exam, your doctor can help you identify these muscles and learn to do Kegels. Most women will benefit, and the results can be long lasting. If you do Kegels routinely, you’ll likely see improvement within two months. If you don’t experience improvement, talk with your doctor.
• Absorbent pads and adult diapers Most of these products are no bulkier than normal underwear and can be worn under everyday clothing. But don’t resort to using diapers without asking your doctor about all your treatment options.
• Other procedures Ask your doctor about other options, such as injected bulking agents and other minimally invasive surgical procedures.
7. Health Tips
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8. Finance And Accounts
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9. Ram Krishna Hari
वट साSवTी Uत
2019 कब है
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क! लPबी उd और उ.तम �वा�fय क! कामना के 0लए रखा जाता है. यह
`त सा�वNी 9वारा 3दखाये गयी भि>त, gढ़ संक/प और अपने प5त के
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और संतान �ािjत के 0लए रखा जाता है. इसे हर साल �येEठ माह क!
कृEणा पB क! अमाव�या 5तkथ को रखा जाता है. आज हम आपको साल
2019 म\ वट सा�वNी `त के शुभ मुहूत पूजा �वkध और इससे जुडी कुछ
जानकाKरयi के बारे म\ बताएँगे.
वट साSवTी Uत 2019 शुभ मुहूत�
1. साल 2019 म\ वट सा�वNी `त 3 जून सोमवार के 3दन मनाया जाएगा.
2. अमाव�या 5तkथ शुU होगी = 2 जून र�ववार 16:39 0मनट पर
3. वह6 अमाव�या 5तkथ समाjत होगी = 3 जून सोमवार 15:31 0मनट पर
1.
वट साSवTी Uत पजून सामZी VAT SAVITRI VRAT PUJAN SAMAGRI
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दQBणा आ3द क! आव�यकता होती है.
वट साSवTी Uत का महEव IMPORTANCE OF VAT SAVITRI VRAT
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�वा�fय, सुखी वैवा3हक जीवन और संतान �ािjत का वरदान 0मलता है.
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Thanks for the May issue of IT Matters. Very much
appreciated for the Information given on various
subjects. Keep up the good work.
Dinkar Dighe
HI,
Thank you for your mail.
Regards,
CA. Ramvijay Mantri
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