Fwd: TaxGuru.in : Legal & Tax Updates

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Date: Fri, Feb 25, 2011 at 9:38 AM
Subject: TaxGuru.in : Legal & Tax Updates
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TaxGuru.in : Legal & Tax Updates

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• Institute for Financial Management and Research, Chennai – Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved social science or statistical research associations/institutions
• Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions- organization Sinha Institute of Medical Science & Technology, Kolkata
• Treat tax evasion and fraud on a par, India tells Group-20 Countries
• Budget 2011- Income Tax Exemption limit may be hiked by Rs. 20000
• Correction in OLTAS Income Tax/TDS challan after payment
• Govt to release Rs. 150 coin soon
• Check your Status online of CA PCC, IPCC and Final online exam forms of May 2011 exams
• India signs tax information exchange pacts to avoid tax evasions
• Govt seeks Rs 24.66 cr tax from LGT a/c holders
• Some Important recent orders u/s 85 of PVAT Act 2005
• Some inflationary pressure to remain in a growing economy- FM
• TPO cannot determine the arm's length price of an international transaction, which has not been referred to him by the AO
• Empanelment Form for Observers for the CA Exam to be held in May-2011 and the Common Proficiency Test to be held in June, 2011
• Prior to A.Y 05-06, project approved as "housing project" by local authority eligible for deduction u/s 80-IB(10) irrespective of extent of commercial user
• Six Weeks Residential Programme for Qualified Chartered Accountants/IPCC/PCC/PE-II Passed students
• SBI plans merger of 5 associate banks in next 12-18 months
• Change in Examination timings from 9.00 AM-12.00 Noon to 02.00 PM – 05.00 PM for May, 2011 Chartered Accountants Examinations
• Rs 57 crore excise duty theft unearthed in Indore
• Raise I-T exemption limit to Rs 2 lakh- Sinha to FM
• I-T arrears stood at Rs 2,48,927 crore- Finmin
• TRAI 2G pricing recommendations illogical- Vodafone
• Budget 2011- Govt may raise tax exemption limit; says Goldman Sachs
• SEBI Laws-Section 4 of the SEBI Act, 1992 – Management of the Board – Amendment in Notification No. S.O. 147(E), dated 21-2-1992
• Design of National Tax Headquarters Finalized after Stiff Competition
• Making UID Mandatory for Securities Transactions
• Branch Office set up in India which merely remunerated employees seconded by US Group Company does not constitute a Permanent Establishment in India
• Supreme Court recalls the law requiring the PSUs to obtain COD approval
• What is Dividend and Dividend yield?
• Scheme for Payment of Pension to Government Pensioners by Authorised Banks – FAQ
• Download Revision Test Papers (RTP) for May 2011 CA PCC, IPCC and Final Exams
• Things People should know about Employees Provident Fund
• There is nothing in language of section 13(1)(b) to suggest that an institution of mixed objects is precluded from getting registration under section 12AA
• Depreciation cannot be allowed on membership card of Stock Exchange
• Assessment beyond a period of four years can not be re-opened where there is full and true disclosure of all material facts by assessee
• If assessee has made a full and true disclosure of all material facts for his assessment, action of re-opening assessment beyond a period of four years would stand barred
• A dress designer is an artist for purposes of section 80RR
• CESTAT not right in holding that the service provided by a consignment agent not covered by section 65(25) of the Finance Act
• Donations out of 15 Percent accumulation permitted under section 11(1)(a) are not to be restricted by Explanation to section 11(2)
• Determination of ALP- TNM Method requires comparison of net profit margins and not operating margins of enterprises
• Ingredient about a bona fide claim is that assessee should be able to show or prove some intermediate steps in whole process of transaction; if it is not able to give evidence in respect of any step in whole process of transaction then it can be said that explanation furnished by assessee is not bona fide and is nothing but a bald claim for purposes of section 271(1)(c)
• If assessee had claimed certain depreciation to which it was not entitled, recognition under section 80G cannot be denied
• Penalty proceedings- Mere submitting a claim which is incorrect in law would not amount to giving inaccurate particulars of income of assessee
• When assessee commits default under a bona fide belief which is rectified by filing a revised return, it cannot be held liable for penalty under section 271(1)(c)
• Expenses incurred for setting up of a new unit in expansion of an existing business are allowable as revenue expenses
• Assessee in garb of entering hedging transaction cannot seek to enter into speculative transaction in any stocks or shares other than one held by him as inventory
• When assessee exploits a property to derive rental income it has to be held that income realized by him by way of rental income from a building with other asset attached to the building, is to be assessed as `income from house property' only
• Interest on refund: Where proceeding resulting in refund is not delayed for reasons attributable to assessee, interest under section 244A cannot be denied
• Where assessee files its return u/s 44AD, it is not under obligation to explain individual entry of cash deposit
• Depreciation on assets acquired out of foreign currency loans – Depreciation on account of enhanced cost due to fluctuation in foreign exchange rate is an allowable claim

Institute for Financial Management and Research, Chennai – Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved social science or statistical research associations/institutions Posted: 24 Feb 2011 08:05 PM PST The approved organization shall maintain separate books of account in respect of the sums received by it for scientific research, reflect therein the amounts used for carrying out research, get such books audited by an accountant as defined in the... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions- organization Sinha Institute of Medical Science & Technology, Kolkata Posted: 24 Feb 2011 08:05 PM PST It is hereby notified for general information that the organization Sinha Institute of Medical Science & Technology, Kolkata has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Treat tax evasion and fraud on a par, India tells Group-20 Countries Posted: 24 Feb 2011 08:00 PM PST India has decided to press for removal of a distinction between tax evasion and tax fraud which has helped Indians conceal their income in tax havens abroad. Pranab Mukherjee This is part of India's drive to get back the monies abroad. Sources said... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Budget 2011- Income Tax Exemption limit may be hiked by Rs. 20000 Posted: 24 Feb 2011 07:59 PM PST Finance minister Pranab Mukherjee may have some good news for the salaried class in his forthcoming budget, with the government considering a Rs 20,000 raise in the income tax exemption limit from the current Rs 1.60 lakh per annum. Government... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Correction in OLTAS Income Tax/TDS challan after payment Posted: 24 Feb 2011 07:57 PM PST Recently I faced a situation where the tax demand on regular assessment of my client for A.Y 2008-09 was deposited with a nationalized bank but wrongly the said payment of demand was done towards A.Y 2010-11. This situation may have been faced by... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Govt to release Rs. 150 coin soon Posted: 24 Feb 2011 07:54 PM PST For the first time in the country's minting history, government will issue coins of Rs. 150, marking the number of years of taxation in India. The special coins, to be released by Finance Minister Pranab Mukherjee before his Budget speech, will... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Check your Status online of CA PCC, IPCC and Final online exam forms of May 2011 exams Posted: 24 Feb 2011 07:52 PM PST Check your Status online of CA PCC, IPCC and Final online exam forms of May 2011 exams . You have to enter your Registration No and click the check status at the link given below and you will get the following details:- Name, Registration No,... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

India signs tax information exchange pacts to avoid tax evasions Posted: 24 Feb 2011 07:50 PM PST India signed Tax Information Exchange Agreements (TIEA) with various countries to avoid tax evasions and fiscal frauds such as money laundering. Talking to mediapersons onboard the aircraft while returning from Paris after attending the G-20 summit,... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Govt seeks Rs 24.66 cr tax from LGT a/c holders Posted: 24 Feb 2011 07:48 PM PST The government has sent notices to 18 Indians who have stashed away unaccounted money in Liechestein's LGT Bank, asking them to pay Rs 24.66 crore (Rs 246.6 million) as taxes. [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Some Important recent orders u/s 85 of PVAT Act 2005 Posted: 24 Feb 2011 07:46 PM PST Section 85 of the PVAT Act empowers the Commissioner under the Act to determine any disputed question as may arise otherwise than in proceedings before a Court or before the commencement of assessment of a person under section 29. Here some recent... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Some inflationary pressure to remain in a growing economy- FM Posted: 24 Feb 2011 07:46 PM PST Maintaining that "some inflationary pressure" will remain in a growing economy, Finance Minister Pranab Mukherjee on Tuesday urged the states to strengthen PDS to enable the government insulate the poor from the adverse impact of inflation. Replying... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

TPO cannot determine the arm's length price of an international transaction, which has not been referred to him by the AO Posted: 24 Feb 2011 07:42 PM PST Delhi Tribunal Ruling –- the Transfer Pricing Officer (TPO) cannot determine the arm's length price of an international transaction, which has not been referred to him by the Assessing Officer. When brand name is owned by the Associated Enterprise... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Empanelment Form for Observers for the CA Exam to be held in May-2011 and the Common Proficiency Test to be held in June, 2011 Posted: 24 Feb 2011 07:39 PM PST The Institute intends to draw a Panel from amongst its Members for acting as Observer at the examination centres in various cities during the Chartered Accountants Examinations to be held from 2nd – 16th May, 2011 and the Common Proficiency Test... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Prior to A.Y 05-06, project approved as "housing project" by local authority eligible for deduction u/s 80-IB(10) irrespective of extent of commercial user Posted: 24 Feb 2011 07:38 PM PST Revenue was not justified in confining the deduction only to projects having commercial area upto 10% of the BUA because once the basic argument of the revenue that the housing projects with commercial user are not entitled to Section 80IB(10)... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Six Weeks Residential Programme for Qualified Chartered Accountants/IPCC/PCC/PE-II Passed students Posted: 24 Feb 2011 07:34 PM PST Board of Studies is pleased to announce the 4th Batch of this programme on professional skills development from 4th March 2011 at COE, Hyderabad. This programme offers an unique opportunity and would focus on development of communication skills,... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

SBI plans merger of 5 associate banks in next 12-18 months Posted: 24 Feb 2011 07:30 PM PST Country's largest lender State Bank of India (SBI) plans consolidation of remaining 5 associate banks with itself in the next 12-18 months. "... the bank (SBI) envisages consolidation of all subsidiary banks with SBI within a period of 12 to 18... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Change in Examination timings from 9.00 AM-12.00 Noon to 02.00 PM – 05.00 PM for May, 2011 Chartered Accountants Examinations Posted: 24 Feb 2011 07:29 PM PST The Candidates appearing in the next Professional Competence Examination (PCE), Integrated Professional Competence Examination (IPCE), Final Examinations and Insurance and Risk Management Examination of the Institute to be held from 2nd May, 2011 to... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Rs 57 crore excise duty theft unearthed in Indore Posted: 24 Feb 2011 07:29 PM PST Excise department has claimed to have unearthed an excise duty theft of Rs 57 crore during a raid at an illegal 'gutka' manufacturing unit here. Two staffers of the gutka factory have been arrested and search was on to trace its owner, central... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Raise I-T exemption limit to Rs 2 lakh- Sinha to FM Posted: 24 Feb 2011 07:26 PM PST Standing Committee on Finance Chairman Yashwant Sinha today suggested raising the income tax exemption limit from Rs 1.6 lakh to Rs 2 lakh in the Budget apparently to provide relief to common man reeling under the impact of high inflation. [[ This is a content summary only. Visit www.taxguru.in for full article ]]

I-T arrears stood at Rs 2,48,927 crore- Finmin Posted: 24 Feb 2011 07:24 PM PST The total income tax arrears in the country stood at Rs 2,48,927 crore on April 1, 2010, and the Central Board of Direct Taxes (CBDT) is tasked to monitor all outstanding dues of above Rs 10 crore, Parliament was informed on Tuesday. In a written... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

TRAI 2G pricing recommendations illogical- Vodafone Posted: 24 Feb 2011 07:20 PM PST "Instead of introducing a consistent approach to pricing of spectrum, the Telecom Regulatory Authority of India (TRAI) recommendations actually seek to introduce radically different approaches to charging for spectrum and despite the fact that all... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Budget 2011- Govt may raise tax exemption limit; says Goldman Sachs Posted: 24 Feb 2011 07:18 PM PST The government may raise the income tax exemption limit in the upcoming Budget to provide some relief to the taxpayer from inflation, Goldman Sachs said today. "Income tax relief can be provided to lower income brackets to compensate for inflation.... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

SEBI Laws-Section 4 of the SEBI Act, 1992 – Management of the Board – Amendment in Notification No. S.O. 147(E), dated 21-2-1992 Posted: 24 Feb 2011 07:15 PM PST In exercise of powers conferred by sub-section (1)(c) of section 4 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Central Government hereby makes the following further amendment in the notification of the Government of... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Design of National Tax Headquarters Finalized after Stiff Competition Posted: 24 Feb 2011 07:14 PM PST Design of the National Tax Headquarters has been finalized after holding an open competition in association with the Council of Architecture (CoA). Out of the 133 prequalified architects, 58 had participated in the competition. The entries were... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Making UID Mandatory for Securities Transactions Posted: 24 Feb 2011 07:09 PM PST Unique Identification Authority of India (UIDAI) has suggested constituting a joint working group of Securities and Exchange Board of India (SEBI) and UIDAI to work out the modalities for recognizing 'Aadhaar' as a proof of address and proof of... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Branch Office set up in India which merely remunerated employees seconded by US Group Company does not constitute a Permanent Establishment in India Posted: 24 Feb 2011 07:07 PM PST Recently, the Delhi bench of the Income-tax Appellate Tribunal (the Tribunal) in the case of Whirlpool India Holdings Ltd. v. DDIT [201 1-TII-15-ITAT-DEL-INTL] held that Branch Office set up in India which merely remunerated employees seconded by US... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Supreme Court recalls the law requiring the PSUs to obtain COD approval Posted: 24 Feb 2011 07:04 PM PST Show cause notice was issued by the adjudicating authority to the tax payer alleging that the taxpayer is not entitled to avail/utilize the MODVAT/CENVAT credit in respect of units whose values stood written off. Hence it was proposed to be reverse... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

What is Dividend and Dividend yield? Posted: 13 Feb 2011 07:14 PM PST Dividend is the share of the profit that a company decides to distribute to its shareholders. While the company pays tax on the distributed dividends, the shareholders can enjoy their dividends tax-free. Dividends are paid out of the standalone... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Scheme for Payment of Pension to Government Pensioners by Authorised Banks – FAQ Posted: 13 Feb 2011 07:08 PM PST Reserve Bank of India monitors disbursement of pension by its agency banks in respect of all Central Government Departments (except the Department of Post) and certain State Governments. It has been receiving several queries/ complaints from... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Download Revision Test Papers (RTP) for May 2011 CA PCC, IPCC and Final Exams Posted: 13 Feb 2011 05:56 PM PST Download Revision Test Papers(RTP) for May 2011 CA PCC,IPCC and Final Exams. IPCC RTP May 2011 , PCC RTP May 2011, FINAL RTP May 2011. [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Things People should know about Employees Provident Fund Posted: 08 Feb 2011 07:48 PM PST Despite the popularity of the EPF as a saving tool, not many people are enthused by or even aware of the Employees' Pension Scheme. Introduced in 1995, it is funded by diverting 8.3%, or a little more than a third of your PF contribution. The... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

There is nothing in language of section 13(1)(b) to suggest that an institution of mixed objects is precluded from getting registration under section 12AA Posted: 06 Feb 2011 05:13 AM PST Only a trust which is for religious purpose is excluded and debarred from registration under section 12AA; a trust whose object is charitable as well as religious is not debarred from registration. [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Depreciation cannot be allowed on membership card of Stock Exchange Posted: 06 Feb 2011 05:12 AM PST As stock exchange card does not fall in any of the categories fixed under section 32(1)(ii) depreciation thereon would not be admissible [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Assessment beyond a period of four years can not be re-opened where there is full and true disclosure of all material facts by assessee Posted: 06 Feb 2011 05:06 AM PST No action can be taken under the section 147 after the expiry of four years from the end of the relevant assessment year unless the income chargeable to tax has escaped assessment by reason of the failure on the part of the assessee to disclose... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

If assessee has made a full and true disclosure of all material facts for his assessment, action of re-opening assessment beyond a period of four years would stand barred Posted: 06 Feb 2011 05:02 AM PST Where the revenue has failed to establish before the Court that there was a failure on the part of the assessee to disclose fully and truly all the material facts necessary for the assessment, the exercise of the power to re-open the assessment... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

A dress designer is an artist for purposes of section 80RR Posted: 06 Feb 2011 04:59 AM PST There is nothing in the statutory provision of section 80RR which would confine the meaning of the expression "artist" to a person engaged in the fine arts. [[ This is a content summary only. Visit www.taxguru.in for full article ]]

CESTAT not right in holding that the service provided by a consignment agent not covered by section 65(25) of the Finance Act Posted: 06 Feb 2011 04:54 AM PST When the assessee is a consignment agent, as the definition of C&F agent includes consignment agents, CESTAT was not right in holding that the service provided by a consignment agent is not covered by section 65(25) of the Finance Act, 1994. [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Donations out of 15 Percent accumulation permitted under section 11(1)(a) are not to be restricted by Explanation to section 11(2) Posted: 06 Feb 2011 04:51 AM PST The Assessee for the relevant year filed return declaring "Nil" income. He case though processed under Section 143(1) was selected for scrutiny. The Assessee had shown the gross total income for the relevant year as Rs.6,92,453/- and deducted... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Determination of ALP- TNM Method requires comparison of net profit margins and not operating margins of enterprises Posted: 06 Feb 2011 04:45 AM PST For arriving at the above conclusion, strength is drawn from the decision of Mumbai `L' Bench of the Tribunal in the case of UCB India P. Ltd. v. ACIT [121 ITD 131 (Mum.)] where it was held that section 92C read with Rule 10B(1)(e) deals with... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Ingredient about a bona fide claim is that assessee should be able to show or prove some intermediate steps in whole process of transaction; if it is not able to give evidence in respect of any step in whole process of transaction then it can be said that explanation furnished by assessee is not bona fide and is nothing but a bald claim for purposes of section 271(1)(c) Posted: 06 Feb 2011 04:44 AM PST When there is nothing to show that the details of the funds as claimed by the assessee have actually come from the alleged purchaser or of alleged transaction or of alleged failure of the transaction, the explanation furnished by the assessee cannot... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

If assessee had claimed certain depreciation to which it was not entitled, recognition under section 80G cannot be denied Posted: 06 Feb 2011 04:39 AM PST If the facts of the case are tested on the ratio of aforesaid decisions, in our considered opinion, the Id. Commissioner cannot deny renewal of registration on the ground that the assessee had claimed double deduction in respect of depreciation as... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Penalty proceedings- Mere submitting a claim which is incorrect in law would not amount to giving inaccurate particulars of income of assessee Posted: 06 Feb 2011 04:36 AM PST Penalty proceedings- Mere submitting a claim which is incorrect in law would not amount to giving inaccurate particulars of income of assessee, but if claim besides being incorrect in law is malafide, Explanation 1 to section 271(1)(c) comes into... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

When assessee commits default under a bona fide belief which is rectified by filing a revised return, it cannot be held liable for penalty under section 271(1)(c) Posted: 06 Feb 2011 04:26 AM PST In the light of the concurrent findings recorded by Commissioner (Appeals) as well as the Tribunal, it is apparent that the assessee had bona fide made a claim for deduction under section 80IA of the Act, which came to be rectified by filing a... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Expenses incurred for setting up of a new unit in expansion of an existing business are allowable as revenue expenses Posted: 06 Feb 2011 04:23 AM PST Where the so called new unit set up by the assessee was merely an expansion of its existing business and was not setting up of a new business, the expenses incurred in that regard were allowable as revenue expenses. [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Assessee in garb of entering hedging transaction cannot seek to enter into speculative transaction in any stocks or shares other than one held by him as inventory Posted: 06 Feb 2011 04:20 AM PST If all speculative transactions will be claimed as hedging transactions, very purpose behind the provisions of section 73 not permitting set off of speculative loss against business income will become redundant. [[ This is a content summary only. Visit www.taxguru.in for full article ]]

When assessee exploits a property to derive rental income it has to be held that income realized by him by way of rental income from a building with other asset attached to the building, is to be assessed as `income from house property' only Posted: 06 Feb 2011 04:17 AM PST Where the assessee as the owner of the building was only exploiting the property as owner by letting out the same and realizing income by way of rent, such rental income was liable to be assessed under the head `income from house property' [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Interest on refund: Where proceeding resulting in refund is not delayed for reasons attributable to assessee, interest under section 244A cannot be denied Posted: 03 Feb 2011 01:28 AM PST The assessee had filed a return of income on 28 November 2000 for assessment year 2001-01 and declared an income of Rs.89.75 crores. On 14 March 2002, the assessee filed a revised return of Rs.80.75 crores. The assessment proceedings commenced on 18... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Where assessee files its return u/s 44AD, it is not under obligation to explain individual entry of cash deposit Posted: 26 Jan 2011 08:31 AM PST Section 44AD of the Act was inserted by Finance Act, 1994 w.e.f. 1.4.1994. Sub-section (1) of Section 44AD clearly provides that where an assessee is engaged in the business of civil construction or supply of labour for civil construction, income... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

Depreciation on assets acquired out of foreign currency loans – Depreciation on account of enhanced cost due to fluctuation in foreign exchange rate is an allowable claim Posted: 26 Jan 2011 08:18 AM PST The assessee has stated that "additions to the fixed assets include loss of foreign exchange rates at the year-end which is added to the written down value of the block of assets. This adjustment pertaining to fixed assets i.e. (premises) acquired... [[ This is a content summary only. Visit www.taxguru.in for full article ]]

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Palash Biswas
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