It Matter June-2019 Matter June-2019.pdf · 4. Hindu Undivided Family and Its Constitution Q.6 what is the difference between dayabhaga HUF and mitakshara HUF Ans.: these are two

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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


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.


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


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


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.


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).]


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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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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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

अस/याने .याला सी-लायन हे नाव पडले असावे वाटत.े 3ह�ंN समAु6�ा�यांना लळा लावनू

.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.े

अमेPरकेतील सपंणू वा�त+यात मला �ाकषा ने जाणवलेल6 बाब Pहणजे येथील माणूस हा 5नसग व

�ा�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


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


8. Finance And Accounts


9. Ram Krishna Hari

वट साSवTी Uत

2019 कब है

वट साSवTी `त या वट सा�वNी पूaण मा `त �वशषेकर उ.तर भारत म\ खासा लोक��य है यह `त �ववा3हत म3हलाओं 9वारा अपने प5त

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

�ाणो क! रBा को दशा ता है. शा�Ni क! माने तो यह `त अखडं सौभा]य

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

वट सा�वNी `त के 0लए पजून सामnी के Uप म\ स.यवान और सा�वNी क! म5ूत या,ं बांस का

पंखा, कलावा या लाल धागा, धपू, द6प, घी, फल-फूल, सवा मीटर कपडा, 0सदंरू, रोल6 व

दQBणा आ3द क! आव�यकता होती है.

वट साSवTी Uत का महEव IMPORTANCE OF VAT SAVITRI VRAT

वट सा�वNी `त �.येक सुहागन म3हलाओं के 0लए मह.वपूण होता है. इस 3दन म3हलाएं अपने सुखी

वैवा3हक जीवन और प5त क! द6घा यु क! कामना करती है माCयता है क! इस 3दन सा�वNी अपने प5त

स.यवान के �ाण यमराज से वापस लेकर आयी थी इसी0लए इस 3दन को वट सा�वNी `त के Uप म\ मनाया

जाता है और प5त क! लPबी उd क! कामना क! जाती है. इस `त म\ वट वBृ क! पूजा का ख़ास मह.व होता

है बरगद के पेड़ पर लटक! शाखाओं को देवी सा�वNी का ह6 Uप माना जाता है इस0लए इस 3दन वट वBृ क!

पूजा करने का �वधान है. कहते है क! इस `त के �भाव से म3हलाओं को उनके प5त क! द6घा यु उ.तम

�वा�fय, सुखी वैवा3हक जीवन और संतान �ािjत का वरदान 0मलता है.


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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Documents

It Matter June-2019 Matter June-2019.pdf · 4. Hindu Undivided Family and Its Constitution Q.6 what is the difference between dayabhaga HUF and mitakshara HUF Ans.: these are two