rni no. maheng/2015/67505 | postal reg. no. … residential refresher course hotel taj swarna,...

1December 2017 • THE CTC NEWS www.ctconline.org

THE CHAMBER OF TAX CONSULTANTS

A Monthly Newsletter of The Chamber of Tax Consultants

THE ere NEWS 3, Rewa Chambers, Ground Floor, 31 New Marine Lines, Mumbai 400 020 Tel.: 2200 1787 / 2209 0423 / 2200 2455 E-mail : [email protected] I Visit us at: www.ctconline.org

President: Ajay R. Singh (Tel.: 22013242) | Vice President: Hinesh R. Doshi (Tel.: 66008100) | Hon. Jt. Secretaries: Ketan L. Vajani (Tel.: 23740792) | Nishtha M. Pandya (Tel.: 23869235) | Treasurer: Parag S. Ved (Tel.: 26704376)

Vol. IV Issue 6 | December 2017 | Total Pages - 16 | Price ` 2/-RNI No. MAHENG/2015/67505 | Postal Reg. No. MCS/210/2016-18

Sr. No. Date Committee Programme Description Venue Pg. No.

1. 2-12-17, 9-12-17, 16-12-17 & 23-12-2017

Accounting & Auditing & Corporate Connect

Certificate Training Course on IND AS Babubhai Chinai Committee Room, 2nd Floor, IMC, Mumbai

3

2. 8-12-2017 Indirect Taxes Webinar on Exemption under GST — 133. 11-12-2017 Direct Taxes ISG on Recent important decisions under Direct Taxes CTC Conference Room 134. 13-12-2017 Accounting & Auditing ISG on IND-AS 12 - Income Taxes CTC Conference Room 115. 15-12-2017,

16-12-2017 & 22-12-2017

International Taxation Intensive Study Course on FEMA Terrace Hall, West End Hotel, Next to Bombay Hospital, Mumbai

2

6. 16-12-2017 Membership & Public Relations

Full Day Seminar on Demonetisation Issues, Capital Gains, Benami Property & Penalty u/s. 270A

ICAI Auditorium, Scheme No. 74 Vijay Nagar, Indore

5

7. 20-12-2017 Allied Laws AL SC on Disqualification of Directors - Remedies SNDT Committee Room, SNDT College, Churchgate

7

8. 5-1-2018 Direct Taxes ISG on Recent important decisions under Direct Taxes CTC Conference Room 139. 6-1-2018 Membership & Public

RelationsFull Day Seminar on Demonetization Issues, Capital Gain, Benami Property & PMLA Act - Over View & Issues

Vrindavan Hall, Civil Lines, Raipur 7

10. 12-1-2018 Corporate Connect Independent Directors - A T20 4th Floor, Walchand Hirachand Hall, IMC 1311. 17-1-2018 to

14-3-2018Indirect Taxes Workshop on GST Law GSTPAM, Mazgaon Library, 1st Floor,

Vikrikar Bhavan, Mazgaon12

12. 18-1-2018 Indirect Taxes IDT SC on Classification of Goods under GST and its implication under GST

SNDT Committee Room, SNDT College, Churchgate

12

13. 25-1-2018 to 28-1-2018

Indirect Taxes 6th Residential Refresher Course on GST The Ananta, Udaipur, Rajasthan 8-9

14. 22-2-2018 to 25-2-2018

Residential Refresher Course and Skill Development

41st Residential Refresher Course Hotel Taj Swarna, Amritsar 10-11

15. 10-3-2018 Membership & Public Relations

2nd Triangular Box Cricket Tournament — 16

16. 21-6-2018 to 24-6-2018

International Taxation 12th Residential Conference on International Taxation, 2018

The Grand Bhagwati, Indore 6

17. — Student The Dastur Essay Competition 2018 — 418. — Law & Representation Order of Writ Petition filed for ICDS — 519. — — Unreported Decisions (Direct Taxes) — 1420. — — Unreported Decisions (Service Tax) — 1521. — — CTC Publications — 16

FORTHCOMING EVENTS

We wish all our members & readers


INTERNATIONAL TAXATION COMMITTEE

INTENSIVE STUDY COURSE ON FEMA

Chairman: Rajesh P. Shah Co-Chairman: Rajesh L. Shah Vice-Chairman : Kartik Badiani Convenors : Rakesh Upadhyay, Shreyas Shah, Isha Sekhri, Harshal Bhuta

Co-ordinators : Namrata Dedhia, Kartik Mehta

The International Taxation Committee of the Chamber is pleased to announce the Intensive Study Course on FEMA to understand the subject in detail and handle various day-to-day transactions in practice. Course is also targeted for the professionals who wish to consider the subject as an aid to the Global Transaction practice as well as for those who want to consider the subject as a New Practice area. The course is carefully designed to achieve the objectives and spread over three days – 15th, 16th, and 22nd December, 2017 to be addressed by eminent professionals in the field including Case Studies and Brains’ Trust Session where most of the questions will be replied by the eminent and Brains’ Trustees.

Days & Dates : Friday, 15th December, Saturday, 16th December, and Friday, 22nd December, 2017

Time : 9.00 a.m. to 6.00 p.m.

Venue : Terrace Hall, West End Hotel, Next to Bombay Hospital, New Marine Lines, Mumbai - 400 020

Fees : Early Bird for enrollment up to 5th December 2017Member : ` 5,250/- + ` 945/- (18% GST) = ` 6,195/-Non-Member : ` 5,750/- + ` 1035/- (18% GST) = ` 6,785/-

Enrollment after 5th December 2017Member : ` 5,750/- + ` 1,035/- (18% GST) = ` 6,785/-Non-Member : ` 6,250/- + ` 1,125/- (18% GST) = ` 7,375/-

The following topics will be discussed:

No. Topics Speakers1. Inauguration and Keynote address *Senior Officer from

Reserve Bank of India 2. Overview of FEMA, Important definitions, Structure of the Act, Rules and

Regulations, Capital and Current Account / Bank accounts and Deposits of Non-Residents in India and Bank accounts overseas by resident in India

CA Manoj Shah

3. Liaison office / Branch office / Project office CA Hinesh Doshi4. FDI – Schedule 1 & FDI Policy Mr. Siddharth Shah, Advocate5. FDI – Schedules 2 to 10 & Investment in Partnership & Proprietary Concern CA Anup Shah6. Immovable Properties in India and Outside India CA Naresh Ajwani7. Borrowings and Lending in Foreign Currency and Indian Rupees CA Shabbir Motorwala8. Outbound Investments Mr. Karan Kalra, Advocate9. Exports of Goods and Services and Imports CA N. C. Hegde10. Compounding of Offences *Senior Officer from

Reserve Bank of India 11. Case Studies CA Paresh Shah12. Brains’ Trust Session/Panel Discussion Moderator: CA Dilip J. Thakkar

Panellists : CA Hitesh Gajaria & Shri H. R. Khan, Former Deputy Governor of RBI

*Subject to Confirmation

Interested members may enrol from the Chamber’s website : www.ctconline.org to make the payment online. Outstation members are requested to make the payment online or send DD/at par Cheque in favour of The Chamber of Tax Consultants. Debit & Credit Cards are accepted.


CORPORATE CONNECT COMMITTEEACCOUNTING & AUDITING COMMITTEE Chairman: Heneel Patel Vice-Chairman: Tejas Parikh

Convenors: Arpita Gadhia, Deepak Shah Advisor: Jayesh Gandhi

Chairman: Anish Thacker Vice Chairman: Apurva Shah Convenors: Vitang Shah, Premal Gandhi

Advisor: Sujal Shah

CERTIFICATE TRAINING COURSE ON IND ASDays & Dates : Saturdays, 2nd, 9th, 16th & 23rd December, 2017Timing : 9.00 a.m. to 5.45 p.m.

Venue : Babubhai Chinai Committee Room, 2nd Floor, IMC, Mumbai – 400 020

Fees : Member - ` 9,000/- + ` 1,620/- (18% GST) = ` 10,620/-Non-Member - ` 10,500/- + 1,890/- (18% GST) = ` 12,390/-

[Course fees include study material, breakfast, lunch and high tea]

Additional 10% Group Discount (3 or more Delegates)

Event Co-ordinators

: CA Arpita Gadhia – 9167408899 CA Deepak Shah – 8080388644

The Course is targeted for Chartered Accountants, Managers, Auditors and Finance & Accounting leaders.Presently, India Inc. is experiencing Phase II of Indian Accounting Standards (IND-AS) implementation and in terms of MCA roadmap for scheduled commercial banks (excluding regional rural banks), and non-banking financial companies Phase I for preparing IND-AS compliant financial statements will be for accounting periods beginning April 1, 2018.

The highlights would be the following: • Technical analysis of IND-AS and comparison with erstwhile Indian GAAP • Understanding practical application issues at the time of IND-AS adoption• Discussion on model financial statements and disclosures as per IND-AS for NBFC and Banks• Specific coverage of complex topics as listed below

Schedule for IND-AS Training Course

Days & Dates Topics Speakers

Saturday 02-12-2017

Overview of applicable IND-AS to NBFCs and the banking sector and the key impact areas. Eminent Faculty

IND-AS 1 – Presentation of Financial Statements IND-AS 16 – Property, Plant & Equipment IND-AS 40 – Investment Property

CA Zubin Billimoria

IND-AS 18 – Revenue IND-AS 11 – Construction Contracts IND-AS 20 - Accounting for Government Grant.

CA Jayesh Gandhi & CA Hemal Shah

IND-AS 37 – Provisions, Contingent Liabilities and Contingent Assets IND-AS – 33 Earnings per Share IND-AS – Income Tax including MAT

CA Zubin Billimoria

Saturday 09-12-2017

IND-AS 103 – Business Combinations CA Khozema Anajwalla

IND-AS 111 - Joint Arrangements IND-AS 28 - Investments in Associates and Joint Ventures

CA Khozema Anajwalla

IND-AS 109 - Financial Instruments CA Jayesh Gandhi

Saturday 16-12-2017

IND-AS 109 - Financial Instruments (NBFC and finance industry FI) CA Vyapak Shrivastav

IND-AS 23 – Borrowing Costs IND-AS 38 – Intangible Assets (Industry Specific Impact – Pharma, IT, Others)

CA Hemal Shah

IND-AS 17 – Leases Service Concession Agreement CA Hemal Shah

IND-AS – 21 The Effects of Changes in Foreign Exchange Rates CA Hemal Shah

Saturday 23-12-2017

IND-AS 113 - Fair Value Measurement IND-AS 36 – Impairment of Assets (Practical Aspects)

CA Yagnesh Desai

IND-AS 113 - Fair Value Measurement (With practical examples and experience of entity applied IND-AS)

CA Yagnesh Desai

IND-AS 110 – Consolidated Financial Statements IND-AS 112 – Disclosure of Interests in Other Entities IND-AS 27 - Separate Financial Statements

CA Zubin Billimoria & CA Khozema Anajwalla

Brain Storming Session



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.. _ THE CHAMBER OF TAX CONSULTANTS 3, Rewa Chambers, Ground Floor, 31 New Marine Lines, Mumbai 400 020 Tel.: 2200 1787 / 2209 0423 / 2200 2455 E-mail : [email protected] us at: www.ctconline.org

THEDASTUR

lnnOvate Excel&Lead

ESSAY COMPETITION 2018 • I I.

For Students of Law & Accountancy

About The Dastur Essay Competition This year is the 91 st year of Chamber and it takes immense pleasure in inviting applications for its Seventh Essay Competition. The Chamber has been organizing The Dastur Essay Competition since 2012 for Law Students and Article Trainees pursuing CA, CS and ICWACourse.

1� prizeWe, at The Chamber believe that young students are the future leaders of our nation. They have the strength to bring ideas to life. Writing is an important tool for bringing ideas from mind to action & also painting inner voice. "We write to create ourselves". t 10,000/-

Oki\ �prize

t 7,500/-

',�L '��!1prize

t 5,000/-

Hence, we request you to take this excellent opportunity to get your creative ideas flowing and allow the writer within you to shine.

Objectives The objective of the Competition is to cultivate good reading and writing communication skills coupled with encouraging "creativity", a quality which every human being possesses, possibly hidden and may be unknown to the individual himself. By engaging students in an essay writing contest, we seek to raise their inquisitiveness, enhance their research skills and fuel their creativity, to build these requisite qualities in future professionals. Since, creativity is a sine qua non for professionals.

This competition will encourage students to express their views / opinions in a creative manner.

Topics The topics for The Dastur Essay Competition, 2018 are: ( 1 ) GST - Boon or Bane (2) What Swachh Bharat Signifies For Me And Way Forward

I 1 (3) Is Intolerance Growing Nationally & Internationally L------------------------------------------------------·

Chairman

A certificate of appreciation will be awarded to all the participants. The top 3 essays will be published along with a photograph of the participant in The Chamber's Journal and top 10 essays will be uploaded on the website www.ctconline.org of Chamber.

Convenors Advisor Mr. Sanjeev Lalan

Vice Chairperson Ms. Niyati Mankad Mr. Ryan Fernandes • Mr. Sachin Maher Mr. Parimal Parikh

* For Rules & Regulations please visit our website www.ctconline.org


FULL DAY SEMINAR ON DEMONETISATION ISSUES, CAPITAL GAINS, BENAMI PROPERTY & PENALTY U/S 270 A

(Jointly with Tax Practitioners’ Association, Indore)

ORDER OF WRIT PETITION FILED FOR ICDS

MEMBERSHIP & PUBLIC RELATIONS COMMITTEE

Chairman: Paresh Shah Co-Chairman: Sachin Gandhi Vice-Chairman: Lalitchandra Panchal Convenors: Mahesh Madkholkar, Keshaba Palo Advisor: Yatin Desai

Day & Date Saturday, 16th December, 2017Time Registration 9.00 a.m. to 9.30 a.m.

Session 9.30 a.m. to 6.00 p.m.Topics Speakers

Session 1 Capital Gains – Immovable Property (Section 45, 43CA, 50C, 50D etc.)

Mr Vipul Joshi, Advocate

Session 2 Demonetisation Issues – Assessment (Section 68 & 69 Issues)

CA Mahendra Sanghvi

Session 3 Benami Property – Overview CA Jagdish PunjabiSession 4 PMLA CA Paresh ShahSession 5 Penalty u/s 270A under IT Act CA Bhadresh DoshiVenue ICAI Auditorium, Scheme No. 74, Vijay Nagar, IndoreFees: Member : ` 847/- + ` 153/- (18% GST) = ` 1,000/-

Non-Member : ` 1,017/- + ` 183/- (18% GST) = ` 1,200/-(Including GST, Breakfast, Lunch & Study Material, if any)

Spot Registration

Member : ` 932/- + ` 168/- (18% GST) = ` 1,100/- Non-Member : ` 1,102/- + ` 198/- (18% GST) = ` 1,300/-

FOR REGISTRATION PL CONTACT AT INDORE:1) Mr. Pankaj Shah (Mobile No. 9691893040)2) Mr. V. N. Dubey (Mobile No. 9826398848)

Date: 1st December, 2017

Dear Members,

We are pleased to inform you that The Chamber of Tax Consultants had filed a Writ Petition before the Hon’ble Delhi High Court. The Hon’ble Court has passed the order bearing No. W.P.(C) 5595/2017 & CM APL 23467/2017 dated 8th November, 2017.

The Chamber has once again taken the cause of professionals before the Hon’ble Court.

Please visit our website www.ctconline.org for the complete order.

Thank You,

Regards,

Ajay R. Singh President The Chamber of Tax Consultants

LAW & REPRESENTATION COMMITTEEChairman: Mahendra Sanghvi, Co-Chairman: Paras K. Savla Vice-Chairman: Krish Desai

Convenors: Deepak Jain, Rahul Thakar Advisor: Vipul Joshi


INTERNATIONAL TAXATION COMMITTEE

12TH RESIDENTIAL CONFERENCE ON INTERNATIONAL TAXATION, 2018 THURSDAY, 21ST JUNE, 2018 TO SUNDAY, 24TH JUNE, 2018

THE GRAND BHAGWATI, INDORE

Chairman: Rajesh P. Shah Co-Chairman: Rajesh L. Shah Vice-Chairman : Kartik Badiani Convenors : Rakesh Upadhyay, Shreyas Shah, Isha Sekhri, Harshal Bhuta

Co-ordinators : Bhaumik Goda, Kartik Mehta

The International Taxation Committee is pleased to announce its 12th Annual Residential Conference on International Taxation from 21st June 2018 to 24th June 2018 at The Grand Bhagwati (TGB), Indore. The focus is on international taxation and other practical issues related thereto.

The ConferenceThe field of International Taxation has witnessed rapid developments globally in recent past. With various BEPS action plans being implemented by several countries, recently released final guidelines for determining POEM, indirect transfers, secondary adjustments, thin capitalisation, transfer pricing etc., there will be lot to discuss on cross-border taxation issues in the months to come. Coupled with global and domestic development in international taxation are the frequent changes made by the regulator i.e., the Reserve Bank of India (RBI) in the regulatory law; FEMA 1999. Given the changes and its far reaching impact on the day to day practice, need for learning through intensive study and analysis has become a continuous process.

The VenueIndore is a city in west-central India. It is known for the 7-story Rajwada Palace and the Lal Baag Palace, which date back to Indore’s 19th-century Holkar dynasty. The Holkar rulers are honoured by a cluster of tombs and cenotaphs at Chhatri Baag. The night market Sarafa Bazar sells street food. East is the Indo-Gothic Gandhi Hall and clock tower. The Jain temple Kanch Mandir has a mirrored mosaic interior.

The Grand Bhagwati Palace is Indore’s finest Five Star state-of-the-art technology hotel, which serves only Vegetarian food, operated and managed to the highest standards set by TGB in Catering all over India & abroad. The hotel is located on 8.62 acres, with its beautiful gardens & Banquet halls, its exquisite architecture and splendorous décor.

Kindly block your diaries - complete details including topics and faculty will be intimated shortly. Airlines have slashed prices for flights to Indore. So, book early and save more!!

Conference FeesUp to 28th February, 2018 (*Free Overnight Bag to early bird delegates)

` 16,500/- + ` 2,970/- (18% GST) = ` 19,470 /- for member

` 18,000/- + ` 3,240/- (18% GST) = ` 21,240/- for non-member

After 28th February, 2018

` 18,000/- + ` 3,240/- (18% GST) = ` 21,240/- for member

` 19,500/- + ` 3,510/- (18% GST) = ` 23,010/- for non-member

Notes:1. Conference will start at 2.30 p.m. on 21st June preceded by lunch from 12.30 p.m. onwards. It will end on 24th June by 2.00 p.m. followed

by lunch. 2. Indore Airport and Indore Railway station are about 25 mins. from the Hotel. Delegates have to make their own travel arrangements from

/ to Airport / Railway Station to Hotel.3. Conference fee is inclusive of 3 Nights-4 Days accommodation on double-occupancy basis, including meals for all 4 days, course material,

and use of certain hotel facilities on complimentary basis.4. If the participant has identified his room partner, request you to communicate the choice of the room partner while filling up the form.5. In case of cancellation, no refund request shall be entertained, except under genuine unavoidable circumstances and subject to the discretion

and approval of the International Tax Committee.

Interested Members may enroll from The Chamber’s website www.ctconline.org to make online payment. Members can also download the “Form” from The Chamber’s website www.ctconline.org or may collect it from The Chamber’s office and send it along with the Cheque/DD/Pay Order in favour of “The Chamber of Tax Consultants”. Outstation members are requested to make the payment by at par Cheque / Demand Draft only. Debit / Credit Card accepted.

Co-ordinator : Mr. Hitesh Shah – Manager, CTC. Mobile : 9821889249


FULL DAY SEMINAR ON DEMONETIZATION ISSUES, CAPITAL GAIN, BENAMI PROPERTY & PMLA ACT - OVER VIEW & ISSUES

SATURDAY, 6TH JANUARY, 2018(Jointly with Raipur Branch CIRC of ICAI - Raipur)



Day & Date Saturday, 6th January, 2018Time Registration : 9.00 a.m. to 9.30 a.m.

Session : 9.30 a.m. to 5.30 p.m.Venue Vrindavan Hall, Civil Lines, Raipur

Topics SpeakersSession 1 Demonetisation Issues – Assessment

(Sections 68 & 69 Issues) CA Anish Thacker

Session 2 Capital Gain – Immovable Property (Sections 45, 43CA, 50C 50D etc.)

CA Jagdish Punjabi

Session 3 Benami Property-Overview & Issues (Covering Consequence under Benami law w.r.t. bogus companies, bogus directors, bogus shareholders etc.).

CA Abhitan Mehta

Session 4 PMLA Act – Overview & Issues (Special concern in our view is the issue arising from Kolkata company share capital/premium. It is being seen here that in searches main thrust of department is that they are referring matter to ED for action under PMLA. Consequence under PMLA needs elaborate discussion/clarification).

CA Paresh P. Shah

Fees Member : ` 424/- + ` 76/- (18% GST) = ` 500/- Non-Member : ` 424/- + ` 76/- (18% GST) = ` 500/- (Including GST, Breakfast, Lunch & Study Material, if any)

FOR REGISTRATION PLEASE CONTACT AT RAIPURCA Amit Chimnani CA Kishore Bardia Chairman Raipur Branch of CIRC of ICAI Secretary Raipur Branch of CIRC of ICAI (M) : 098261 64278 (M) : 076971 72000

ALLIED LAWS COMMITTEE

Chairman: Rahul Hakani Vice-Chairman: Paras S. Savla Convenors: Nihar Mankad, Ranit Basu, Keerthiga Sharma Advisor: Pravin Veera

ALLIED LAWS STUDY CIRCLE MEETING(FOR AL SC MEMBERS ONLY)

Day & Date : Wednesday, 20th December, 2017Time : 5.45 p.m. to 6.15 p.m. (Snacks)

6.15 p.m. to 8.00 p.m. (Discussion)Topic : Disqualification of Directors - Remedies

Speaker : Ms. Prachi Manekar, Advocate

Venue : SNDT Committee Room, SNDT College, Churchgate, Mumbai - 400 020


INDIRECT TAXES COMMITTEE

6TH RESIDENTIAL REFRESHER COURSE ON GST AT THE ANANTA, UDAIPUR, RAJASTHAN

Chairman: Naresh Sheth Vice-Chairman: Atul Mehta Convenors: Bharat Oza, Hemang Shah, Sumit Jhunjhunwala Advisor: A. R. Krishnan

Indirect Tax Committee of The Chamber of Tax Consultants is pleased to announce much awaited 6th Residential Refresher Course (RRC) on Indirect Tax now termed as GST, at The Ananta, Udaipur, from 25th January, 2018 to 28th January, 2018.

About The Ananta, Udaipur

Set against the breathtaking backdrop of Aravalli Hills, The Ananta, Udaipur is spread across 75 acres of lush greenery with blossoming verdure to contemporary villas. It creates fairytale-like experience by offering the best of five-star luxuries coupled with service excellence, Rajasthani hospitality and scrumptious meals.The picturesque façade of Ananta will aesthetically capture the beauty of our sojourn and it promises to craft a unique escape in the city of lakes for our ensuing Residential Refresher Course.

Participants may visit the hotel website: http://www.anantahotels.com/udaipur-hotels/udaipur.php for further details as to facilities available at the resort.

About Udaipur City

Udaipur was founded in 1553 by Maharana Udaisingh II as the first capital of Mewar Kingdom. It is a popular tourist destination and known for its history, culture, scenic locations and the Rajput era palaces.

Udaipur is often referred to as the ‘Venice of the East’ or ‘The City of Lakes’. It is located around azure water lakes and is hemmed in by lush green hills of Aravallis stretching away in every direction. Beside shimmering lakes like Pichola, Fateh Sagar, Swaroop Sagar, Rangsagar, Doodh Talai Lake, Udaipur has grand palaces, temples, havelis and countless narrow timeless streets, ancient bazaars, a lively arts scene, endless tempting shops and some lovely countryside to explore on wheels, feet or horseback.

Nearby Excursions

• Nathdwara is a small town situated 48 kms. to the north of Udaipur. It is famous for 12th century Shrinathji Temple, dedicated to Lord Krishna holding the Govardhan Hill in his hand. It is considered to be the second richest temple in India after the Tirupati Temple in Andhra Pradesh.

• Eklingji is Lord Shiva temple situated 22 kms. to the north of Udaipur. The temple with magnificent architecture boasts of a striking four-faced idol of Eklingji made out of black marble. Eklingji is believed to be the ruling deity of Mewar Princely State.

• Ranakpur is situated 96 kms. to the north of Udaipur. It is a quaint town, tucked away in a remote valley in the Aravalli mountain range. It is one of the five most important pilgrimage places of Jainism. This beautiful serene place is renowned for some amazingly carved Jain temples constructed in amber stone around the year 1439 AD.

Distinguished features of this RRC

• RRC is for 3 nights/4 days instead of 2 nights/3 days to provide relaxed schedule for learning and enough time for participants to enjoy the venue and places around. The relaxed schedule also helps in networking with professional brethren coming from various parts of the country.


• There will be 3 case study papers and 1 presentation paper covering substantive and conceptual aspects of GST. There will be panel of 3 eminent and experienced faculties for discussion papers and they will share their views on all 3 case studies/discussion papers. The participants will be immensely benefitted from multifaceted inputs and views from highly experienced panellists. In addition to this, senior eminent faculty will present 1 paper on conceptually important subject.

• There will be longer duration for intensive group discussion. Faculties will be given more time to cover the case studies in greater depth.

RRC itinerary

Papers for Discussion Faculties/Panellists

Paper-I Case studies on Levy, Concept of Supply with related Schedules, Scope of ‘Business’ under GST (including mixed and composite supplies)

Mr. V. Raghuraman, Advocate

Paper-II Case studies on Place of Supply for Goods & Services and Input Tax Credit under GST CA Sunil Gabhawalla

Paper-III Assorted Case studies on Exemptions, Reverse Charge Mechanism and Valuation under GST

CA A. R. Krishnan

Paper for Presentation

I Principles for Interpretation of Tariff Classification under GST Mr. Rohan Shah, Advocate

Days & Dates : Thursday, 25th January, 2018 to Sunday, 28th January, 20183 nights and 4 days on Twin Sharing basis. Single occupancy is not allowed except under special circumstances, wherein participant requesting for single occupancy will have to pay:` 15,000/- + ` 2,700/- (18% GST) = ` 17,700/- in addition to normal enrollment fees stated below.

Venue : The Ananta, Udaipur, Rajasthan

Fees : Member : ` 18,500/- + ` 3,330/- (18% GST) = ` 21,830/- Non-Member : ` 19,750/- + ` 3,555/- (18% GST) = ` 23,305/-

Other relevant information

1. RRC will commence from Lunch on Thursday, 25th January, 2018 and end by 2.00 p.m. (after lunch) on Sunday, 28th January, 2018.

2. Check in time at The Ananta, Udaipur is at 12 noon on 25th January, 2018. Inaugural session will start at 5.00 p.m. on 25th January, 2018. Participants are requested to book tickets accordingly.

3. Participants have to make arrangements for reaching The Ananta, Udaipur, Rajasthan. Ananta is 40 minutes drive from Udaipur Airport and 20 minutes drive from Udaipur Railway Station.

4. Participants may also reach Ananta from Sirohi Road, Railway Station which is approximately 2 hours drive. Group pickup on chargeable basis may be arranged.

5. Ananta is 5 hours driving distance from Ahmedabad Railway Station and Ahmedabad Airport. The participants can reach Udaipur via Ahmedabad.

6. RRC fees includes course materials, stay on twin sharing basis, all meals etc.7. Chamber will arrange Half Day Udaipur City Tour for delegates. The delegates may mention their interest for the same on

enrollment form. Entry Charges, if any, at places shall be settled by participants directly.8. Delegate interested in extending his/her stay with family members i.e., after 28th January 2018, can avail the facility at

` 10,000/- plus applicable GST per day per couple (twin sharing basis). This offer is available only to those delegates enrolling on or before 31st October 2017, subject to availability on first-come-first-serve basis.

9. Participation is restricted to 175 delegates on first-come-first served basis. Participants above number 175 will be wait-listed and confirmed on availability of rooms at Hotel.

10. Request for refund will not be entertained except where cancellation is for genuine unavoidable circumstances and it is subject to the discretion & approval of Managing Committee of Chamber.

Interested Members may enroll from The Chamber’s website www.ctconline.org to make online payment. Members can also download the “Form” from The Chamber’s website www.ctconline.org or may collect it from The Chamber’s office and send it along with the Cheque/DD/Pay Order in favour of “The Chamber of Tax Consultants”. Outstation members are requested to make the payment by at par Cheque / Demand Draft only. Debit / Credit Card accepted.



Chairperson : Charu Ved Vice-Chairmen: Mehul Sheth, Pranav Jhaveri Convenors: Bhavik Shah, Ankit Sanghavi Advisor : Shri Kishor Vanjara

41ST RESIDENTIAL REFRESHER COURSE THURSDAY, 22ND FEBRUARY TO SUNDAY, 25TH FEBRUARY, 2018

AT HOTEL TAJ SWARNA, AMRITSAR

In its endeavour to explore new venues for the delegates, The Residential Refresher Course and Skill Development Committee is pleased to announce the Chamber’s 41st Residential Refresher Course (RRC) at God’s own city, Amritsar, at Hotel Taj Swarna (www.tajhotels.com).

Amritsar…Beyond WordsAmritsar is a major commercial and cultural centre in the heart of Punjab. With colourful Turbans, Vibrant Parandis, Tille di Jutti and the Chirping birds, Punjab is a land where even nature is at its best. Blessed with the ‘Panj-Aab’, five rivers, it proves to be God’s own land. Amritsar is renowned for its cuisine, culture and history. With deep rooted tradition and keeping pace with the latest happenings of the world, Amritsar sets a benchmark for all.

Quest to Discover’

RESIDENTIAL REFRESHER COURSE AND SKILL DEVELOPMENT COMMITTEE

CHAIRPERSON:CACHARUVED

VICECHAIRMEN:CAMEHULSHETH,CAPRANAVJHAVERI

CONVENORS:CABHAVIKSHAH,CAANKITSANGHAVI

ADVISOR:SHRIKISHORVANJARA��

��

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In its endeavor to explore new venues for the delegates, The Residential Refresher Course and Skill Development Committee is pleased to announce the Chamber’s 41st Residential Refresher Course (RRC) at God’s own city, Amritsar, at Hotel Taj Swarna ( www.tajhotels.com).

Amritsar…BeyondWords Amritsar is a major commercial and cultural centre in the heart of Punjab. With colorful Turbans, Vibrant Parandis, Tille di Jutti and the Chirping birds, Punjab is a land where even nature is at its best. Blessed with the ‘Panj-Aab’, five rivers, it proves to be God’s own land. Amritsar is renowned for its cuisine, culture and history. With deep rooted tradition and keeping pace with the latest happenings of the world, Amritsar sets a benchmark for all.

Major Attractions in Amritsar

To pen-down the beauty of Amritsar is momentous. It is a matter of experience rather than of a description.

Golden Temple: It is not only a central religious place of Sikhs, but also a symbol of human brotherhood and equality. Golden Temple has a unique Sikh Architecture.

Jallianwala Bagh: It is a public garden and houses a memorial of national importance, established in 1951 by the Government of India, to commemorate the massacre of peaceful celebrators including unarmed women and children by British occupying forces, on the occasion of the Punjabi New Year on April 13, 1919.

‘Quest to Discover’

Wagah Border: Wagah is a village situated in Lahore District, Punjab. It is particularly known for the elaborate Wagah border ceremony that happens at the border gate.

RESIDENTIAL REFRESHER COURSE AND SKILL DEVELOPMENT COMMITTEE

Major Attractions in Amritsar:


Jallianwala Bagh: It is a public garden

in and houses a memorial of national importance, established in 1951 by the Government of India, to commemorate the massacre of peaceful celebrators including unarmed women and children by British occupying forces, on the occasion of the Punjabi New Year on

April 13, 1919.


To pen-down the beauty of Amritsar is momentous.

It is a matter of experience rather than of a description.





April 13, 1919.








April 13, 1919.





TECHNICAL PAPERSRecent Developments on Taxation of Undisclosed Income

• Mr. Madhur Agarwal, AdvocateAccounting and Taxation - Convergence or Divergence?

• CA N. C. HegdeSelect Case Studies under Mock Tribunal Approach

• Mr. Ashwini Taneja, Advocate, Ex ITAT MemberBRAINS’ TRUST

• Trustees: Mr. Saurabh Soparkar, Senior Advocate and Mr. M. S. Syali, Senior Advocate

Delegate Fees

` 19,915/- + ` 3,585/- (18% GST) = ` 23,500/-

Inclusions:m 3 Nights/4 days accommodation on double occupancy basis in Deluxe AC rooms.m All meals starting with Lunch on Thursday, (22nd February, 2018) & ending with Lunch (pack meal) on

Sunday, (25th February, 2018)m Course Materialm Entertainment & Gala Dinnerm Special Attraction — Wagah Border Retreat Ceremonym Free Access to Swimming Pool and Health Club

NOTE: 1. Check in time at Hotel: 2.00 p.m. Thursday, 22nd February, 2018

Check out time at Hotel: 12.00 Noon Sunday, 25th February, 20182. RRC will commence at 3.00 p.m. on Thursday, 22nd February, 2018 and end by 11.30 a.m. on Sunday,

25th February, 2018.3. Registration shall be restricted to first 150 Enrollments on first-come-first-served basis.4. In case of cancellation, no refund request shall be entertained, except under genuine unavoidable circumstances, subject

to the approval of the RRC & SD Committee.5. Participants, who wish to book their tickets in advance, are advised to book the Return Tickets for 25th Feb late afternoon

or after 12.00 noon.6. Hotel Taj Swarna has offered the concessional rate of ` 8,250/- per room on double occupancy basis, per night (inclusive

of breakfast & Taxes) for extended stay of 7 nights starting Sunday, 25th February, 2018 to Saturday, 3rd March, 2018 for RRC Delegates. Participants willing to avail this facility may fill in the relevant details in enrolment form.

Interested Members may enrol from The Chamber’s website www.ctconline.org to make online payment. Members can also download the ‘Form’ from The Chamber’s website or may collect it from The Chamber’s office and send it along with the Cheque/DD/Pay Order in favour of “The Chamber of Tax Consultants”. Outstation members are requested to make the payment by at par Cheque / Demand Draft only. Debit / Credit Card accepted


ACCOUNTING & AUDITING COMMITTEE Chairman: Heneel Patel Vice-Chairman: Tejas Parikh

Convenors: Arpita Gadhia, Deepak Shah Advisor: Jayesh Gandhi

INTENSIVE STUDY GROUP ON IND-AS (FOR IND-AS MEMBERS ONLY)

Day & Date : Wednesday, 13th December, 2017

Subject : IND-AS 12 - INCOME TAXES

Speaker : CA Pankaj Tiwari

Time : 5.30 p.m. to 6.00 p.m. (Snacks) 6.00 p.m. to 8.30 p.m. (Discussion)

Venue : CTC Conference Room, 3, Rewa Chambers, New Marine Lines, Mumbai-400 020


WORKSHOP ON GST LAWWEDNESDAY, 17TH JANUARY, 2018 TO WEDNESDAY, 14TH MARCH, 2018

(Jointly with AIFTP (WZ), BCAS, GSTPAM, MCTC & WIRC OF ICAI)

Days & Dates

: Wednesday, 17th January, 2018 to Wednesday, 14th March, 2018

Time : Registration : 1.45 p.m. to 2.00 p.m.Session : 2.00 p.m. to 5.30 p.m.

Venue : GSTPAM, Mazgaon Library, 1st Floor,104, Vikrikar Bhavan, Mazgaon, Mumbai- 400 010Fees : Members (of all Associations) : ` 1,695/- + ` 305/- (18% GST)= ` 2,000/-

Non-Members ` 2,119/- + ` 381/- (18% GST)= ` 2,500/- (Including GST, Breakfast & Study Material)

Speakers Eminent Speakers

Program ScheduleDATE TOPICS

17/01/2018Inauguration Issues In Transitional ProvisionsDocumentation Including Invoicing, Debit-Credit Notes & Accounting

24/01/2018 Classification of Goods & Services

31/01/2018 Composition Scheme, TDS & TCS ProvisionsIssues In Reverse Charge Mechanism, Input Tax Credit and Electronic Ledger

07/02/2018 Export of Goods & Services , Supplies to SEZ, RefundsProvisions Relating to E-Way Bills, Anti- Profiteering

14/02/2018 Issues In Works Contract Related to Movable & Immovable Property

21/02/2018 Issues Related Job Work & E-Commerce TransactionsLate Fees, Interest & Penal Provisions

28/02/2018 Issues In Valuation of Goods & ServicesIssues In Time & Place of Supply of Goods

07/03/2018 Issues In Time & Place of Supply of ServicesProvisions Related to Inspection, Search, Seizure and Summons

14/03/2018 Mega Brain Trust Session*Restricted to 200 participants only (First come first served basis)




Chairman: CA Naresh Sheth Vice-Chairman: CA Atul Mehta Convenors: CA Bharat Oza, CA Hemang Shah, CA Sumit Jhunjhunwala Advisor: CA A. R. Krishnan


Day & Date : Thursday, 18th January, 2018

Subject : Classification of goods under GST and its implication under GST

Chairman : Mr. Nitin Shah, Advocate

Group Leader : CA Kiran Garkar

Time : 5.15 p.m. to 8.30 p.m. (Discussion) 7.00 p.m. to 7.15 p.m. (Snacks)

Venue : SNDT Committee Room, SNDT College, Churchgate, Mumbai-400 020

IDT STUDY CIRCLE MEETING (FOR IDT-SC MEMBERS ONYL)


DIRECT TAXES COMMITTEE

Day & Date : Monday, 11th December, 2017

Subject : Recent Important Decisions under Direct Taxes

Speaker : Mr. Fenil Bhat, Advocate

Time : 6.00 p.m. to 8.00 p.m.


Day & Date : Friday, 5th January, 2018

Subject : Recent Important Decisions under Direct Taxes

Speaker : CA Viraj Mehta

Time : 6.00 p.m. to 8.00 p.m.


INTENSIVE STUDY GROUP ON DIRECT TAX (FOR ISG-DT MEMBERS ONLY)

Chairman: Ashok Mehta Vice-Chairman: Abhitan Mehta Convenors: Dinesh Poddar, Neelam Jadhav, Dharan Gandhi Advisor: K. Gopal


Day & Date : Friday, 8th December, 2017

Subject : Exemption under GST

Group Leader : CA Jinit Shah

Time : 6.00 p.m. to 8.00 p.m.

Fees : ` 200/- (Incl. of GST)

WEBINAR ON EXEMPTION UNDER GST


CORPORATE CONNECT COMMITTEEChairman: Anish Thacker Vice Chairman: Apurva Shah

Convenors: Vitang Shah, Premal Gandhi Advisor: Sujal Shah

INDEPENDENT DIRECTORS – A T20Are you an Independent Director on a Board and wondering whether you are doing enough?Are you an Independent Director and worried about adequate compliance?Are you a Corporate appointing an Independent director and wondering what to look for?If your answer to any of these is a YES or a potential YES then this T20 would be of interest to you.The Corporate Connect Initiative of the CTC is organizing a Panel Discussion – a Twenty Twenty on Independent Directors – the Panelists will be stake holders representing the Corporates / the Regulator / the Independent Director / the Women Director and shall discuss – through a question answer format - the various nuances of the role of Independent directors is a world of heightened Corporate Governance – including understanding and managing expectations of the Regulator and shareholders

Day & Date : Friday, 12th January, 2018Time : 5.30 p.m. to 8.00 p.m.Venue : 4th Floor, Walchand Hirachand Hall, IMCPanellist : G. Ananttharaman, Ex-Whole-Time Director, SEBI and other Eminent Faculties Fees : ` 1,000/- + ` 180/- (18% GST) = ` 1,180/-



UNREPORTED DECISIONS (Direct Taxes)

1. Bogus capital gains from penny stocks: sec 68

If the DMAT account and contract note show details of the share transactions and the AO has not proved the transactions to be bogus, the capital gains earned on the said transactions cannot be treated as unaccounted income u/s 68. The fact that the broker was tainted and violated SEBI regulations would not make assessee’s transactions bogus.

Nowhere the AO has alleged that the transaction by the assessee with these particular broker or share was bogus, merely because the investigation was done by SEBI against broker or his activity, assessee cannot be said to have entered into ingenuine transaction, insofar as assessee is not concerned with the activity of the broker and have no control over the same.

ITO vs. Arvind Kumar Jain HUF (ITAT Mumbai) ITA No. 4862/MUM/2014 ;A Y: 2005-06 ; dt 18/9/2017.

2. Limitation period- For rectification application :S. 254(2)

The amendment to s. 254(2) to curtail the limitation period for filing rectification applications to six months from four years is prospective and applicable to appeal orders passed after 01/06/2016 and not the orders passed prior to 01/06/2016. The contrary view in Lavanya Land (Mum ITAT) is not good law in view of K. Ravindranathan Nair (SC) wherein Hon’ble Supreme Court observed that right to appeal is vested in the litigant at the commencement of Lis and therefore, such vested right cannot be taken away and cannot be impaired or made more stringent by any subsequent legislation unless the subsequent legislation said so either expressly or by necessary intendment. An intention in interfere or impair a vested right cannot be presumed unless such intention be clearly manifested by the express words or by necessary implication.

Lucent Technologies GRL LLC vs. ADIT (ITAT Mumbai) MA No.411/Mum/2016 to 414/Mum/2016 (Arising out of ITA No.7001/Mum/2010) (A Y :2003-04) dt 9/10/2017.

3. Defaults on paying self assessment tax while filing the return of income is liable for penalty if he files a revised return of income and pays the tax thereon at the time of filing the revised return of income: S. 140A/ 221(1):

The Special Bench had to consider the following important question of law:

“Whether an assessee is liable to penalty under section 221(1) of the Act in a case in which though the assessee has not paid the self assessment tax under section 140A, while filing the return of income, but revises the income, by filing revised return of income, and pays the tax on the revised return of income at the time of filing the revised return of income?”

HELD by the Special Bench:

(i) As a plain reading of the above statutory provisions would show, the lapse, referred to in section 140A(1), is the failure “to pay such (admitted) tax together with interest payable under any provision of this Act for any delay in furnishing the return or any default or delay in payment of advance tax, before furnishing the return” and the lapses punishable under section 221(1) are the lapses in respect of “default in making a payment of tax”. The default triggering the penal liability under section 221(1) is the default in making payment of tax, and that the default in payment is tax is with reference to the filing of the income tax return. Viewed thus, default is committed at the point of time when a return of income is filed without making payment of the admitted tax liability. Clearly, therefore, the assessee committed a default in not paying the admitted tax liability when it filed the original income tax return, without payment of admitted tax liability, on 30th September 2008. To this extent, there is no dispute or ambiguity at all. The question then arises as to what is the impact of filing a revised income tax return. To the extent it pertains to the assessment proceedings, undoubtedly inasmuch as it is the validly revised return is the starting point for the assessment of income, the original income tax return ceases to be relevant. However, that substitution of income tax return is only for the purposes of assessment of income. Subsequent payment of tax, whether with or without revision of income tax return, is thus of no help to the assessee so far as penal consequences under section 221(1) are concerned.

Claris Life Sciences Limited vs. DCIT (ITAT Ahmedabad) (Special Bench) ITA No.498/Ahd/2011 ; A Y : 2008-09 dt 26/9/2017.

Note : THE WHOLE DECISION CAN BE DOWNLOADED FROM THE WEBSITE WWW.CTCONLINE.ORG UNDER KNOWLEDGE CENTRE


UNREPORTED DECISIONS (Service Tax)By Vinay Jain, Chartered Accountant, & Sachin Mishra, Advocate

1. Whether the activity of management and maintenance of industrial plots under MID Act, 1961 by MIDC is leviable to service tax under Finance Act, 1994? Whether the aforesaid activity undertaken by the MIDC is statutory function and not liable to service tax?

Facts & Pleadings: M/s MIDC (hereinafter referred to as “the Respondents”) are established under Maharashtra Industrial Development Act, 1961. The purpose of its formation is to promote and assist in establishment, growth and development of industries in the State of Maharashtra. The Respondents are rendering several services such as management and maintenance of the industrial area developed by it and are also collecting certain charges from the plot holders.

According to the Appellant i.e. the department, the services provided by the Respondents to the plot holders are covered under the category of ‘management, maintenance and repairs’ services under section 65 (64) of Finance Act, 1994. The Appellant has further alleged that the activity performed by the Respondents is not a part of its statutory functions and hence, the charges collected by the Respondents for performing/ rendering such services is leviable to service tax under the provisions of Finance Act, 1994.

The Respondents have denied the allegations of the Appellants by relying upon the decisions of Apex Court in the case of Ramtanu Co-operative Housing Society and Anr. vs. State of Maharashtra and Ors. AIR 1970 SC 1771 and Managing Director, Haryana State Industrial Development Corporation and Ors. vs. Hari Om Enterprises and Anr., 2009 16 SCC 208 to submit that the Respondents are a wing of the State Government which performs statutory functions and hence they are eligible for exemption under Circular No. 89/7/2006 dated 18.12.2006.

Judgment: The Hon’ble High Court agreeing with the contentions of the Respondent has held that the activities such as management and maintenance of the industrial area are statutory obligations of the Respondents as provided under Section 14 of the MID Act, 1961. Further, relying on the two decisions of Hon’ble Supreme Court mentioned above and on CBEC Circular dated 18-12-2006, the Hon’ble High Court has held that the Respondents are acting as a wing of the Government. Thus, the Respondents are eligible for exemption to public authorities provided under Circular No. 89/7/2006 dated 18.12.2006. The Hon’ble court also imposed cost on the department for unnecessary involving MIDC in such litigation.

Commissioner of Central Excise, Nashik vs. Maharashtra Industrial Development Corporation, Mumbai High Court order dated 23.8.2017 in Central Excise Appeal No. 164 of 2015

2. Whether the collection agency services rendered by the assignor of debt in a securitisation transaction be leviable to service tax under the category of ‘Business Auxiliary Services’?

Facts & Pleadings: M/s Sundaram Finance Limited (hereinafter referred to as “SFL”) is a non-banking financial company. SFL is in the business of extending loans to various clients for purchase of vehicle etc. The loans are paid back on regular EMI basis. SFL entered into agreement, with a Trust/Special Purpose Vehicle (hereinafter referred to as “SPV”) to whom SFL has sold these loan receivables. Simultaneously, SFL also entered agreement with SPV which mandate SFL to collect all these loan receivables on the fixed periodicity and deposit the same with SPV. For such operation of receiving EMI payments and remitting the same to SPV, SFL is paid a consideration called as “Securitisation Service Fee”.

According to the department, the activity of collection of receivables which are mandated as per the agreements and entitles SFL “Securitisation Service Fee” is clearly an activity which is incidental or auxiliary to the support service relating to billing, collection, recovery of cheque, remittance of amount and will be correctly liable to service tax under the tax entries ‘Business Auxiliary Service’ as the same will fall under clause (iv) of Section 65(19) prior to 10-9-2004. Thereafter, it will fall under clause (vi) read with clause (vii) of the said tax entry.

Judgment: The Hon’ble CESTAT while rejecting the claims of the Revenue has held that the contractual arrangements between SFL & the SPV is on principal to principal basis and the obligation to collect the cheque and deposit as per the schedule of agreements is nothing but an obligation in pursuance of the main agreements of upfront sale of future receivables. The Hon’ble Tribunal has further held that the cheques and other bills collected by SFL are on their own account which are further passed on in terms of agreement with the SPV. Hence there is no tripartite arrangement between SFL, SPV and the customers. Even in case of non-collection of such amounts from borrower, SFL must discharge the amount due to SPV, from their resources. This will only indicate that the transaction is a financial arrangement on principal to principal basis. In other words, the collection activity undertaken by the SFL is merely a condition of the main contract and not a separate activity for consideration and hence, the activity will not be classifiable under the category of Business Auxiliary Service.

CCE & ST, LTU, Chennai vs. Sundaram Finance Ltd., CESTAT, Chennai, decided on 16-11-2017 in the Final Order dated 42948-42949/2017

Note : THE WHOLE DECISION CAN BE DOWNLOADED FROM THE WEBSITE WWW.CTCONLINE.ORG UNDER KNOWLEDGE CENTRE


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Printed by Shri Kishor Dwarkadas Vanjara and published by him on behalf of The Chamber of Tax Consultants (owners), 3, Rewa Chambers, Ground Floor, 31, New Marine Lines, Mumbai-400 020 and Printed at The Great Art Printers, 25, S. A. Brelvi Road, Unique House Opp, Apurva Restaurant, Next to Poddar Chambers, Ground Floor, Fort, Mumbai-400 001. and published at The Chamber of Tax Consultants (owners), 3, Rewa Chambers, 31, New Marine Lines, Mumbai 400 020.

Editor : Shri Kishor Dwarkadas Vanjara

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3, Rewa Chambers, Ground Floor, 31, New Marine Lines, Mumbai–400 020

Tel.: 2200 1787 / 2209 0423 / 2200 2455 E-mail: [email protected] • Website: www.ctconline.org

THE CHAMBER OF TAX CONSULTANTS

Posted at Mumbai Patrika Channel Sorting Office-Mumbai 400 001.

Date of Publishing 1st of Every Month Date of Posting : 1st & 2nd December, 2017

Registered with Registrar of Newspaper for India under R. NO. MAHENG/2015/67505 Posted at Mumbai Patrika Channel Sorting Office, Mumbai-400 001. Postal Registration No. MCS/210/2016-18 Date of Posting : 1st and 2nd of every month Date of Publishing : 1st of Every Month



Dear Members,The 2nd Triangular Box Cricket Tournament Jointly with The Malad Chamber of Tax Consultants and The Goods And Services Tax Practitioner’s Association of Maharashtra will be held on Saturday, 10th March, 2018 from 4.00 p.m. to 10.00 p.m.Details of The Tournament and Enrollment Forms shall be made available shortly.

Please Block Your Dates 10th March,

2018.

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