Wednesday, 13 March 2019

TAXATION UPDATES 13.03.2019






TAXPAYERS CAN COMPARE TAX LIABILITY DECLARED IN FINAL, SUMMARY GST RETURNS FORMS: GSTN

The GST Network Tuesday said businesses registered under GST can now compare the tax liability declared as well as input tax credit claimed in their final and summary sales returns forms. The GSTN, which handles the technology backbone for the new indirect tax, has provided a facility to the taxpayers to view and download a report on tax liability as declared in their form GSTR- 1 (final sales return) and as declared and paid in their return filed in form GSTR-3B (summary sales return). GSTN, in a statement said, since GSTR-1 and GSTR-3B are filed independent of each other, a need was felt to provide facility to view liability declared in both the forms at one place The new facility enables the taxpayers to view these two liabilities in one table for each return period at one place, which can be compared. This will enable taxpayers to make good of any differences between the two forms filed by them on GST portal, GSTN said. Further, the GSTN has also provided taxpayers information regarding data of Input tax credit (ITC) as claimed in their form GSTR 3B and as accrued in form GSTR 2A, based on the return uploaded by the supplier. This functionality has been provided in Returns dashboard on the GST Portal to taxpayers under the headings Comparison of liability declared and ITC claimed This facility will help taxpayers in reconciling their liability and ITC details quickly. They can view the monthly comparison as well as cumulative comparison upto the month, on the GST Portal in the tables provided. This will help them in taking corrective steps, GSTN CEO Prakash Kumar said.
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EU ADDS 10 COUNTRIES, INCLUDING UAE, TO TAX BLACKLIST

The European Union expanded its tax haven blacklist by 10 countries on Tuesday, adding the United Arab Emirates and Bermuda despite the objections of powerful member states such as Italy. The list, now 15 countries long, was first drawn up in 2017 in the wake of several scandals, including the Panama Papers and LuxLeaks, that pushed the EU into doing more to fight tax evasion by multinationals and the rich. Seven countries are to be moved back from a grey list because reform commitments had not been met. These are Aruba, Belize, Bermuda, Fiji, Oman, Vanuatu and Dominica, an EU statement said. They are joined by three other countries whose tax policies have grown more aggressive in the past months. They are Barbados, the United Arab Emirates and the Marshall Islands. Italy long resisted the addition of the UAE. The Middle East powerhouse has recently made significant investments in the economically troubled European country. Rome had wanted to keep the Emirates on the so-called grey list of countries that have made pledges to get their tax laws in order with a standard set by Brussels. Everything will be solved when new legislation in passed in the UAE, Italian Finance Minister Giovanni Tria said. The Emirates will come out immediately afterwards, he added.
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WHITE GOODS FIRMS UNDER NAA LENS FOR POCKETING GST RATE CUTS

After imposing fines on restaurants, fast moving consumer goods (FMCG) and pharma companies for not passing the benefits of lower goods and services tax (GST) to consumers, the authorities have turned their attention to makers of home appliances or white goods. The anti-profit authority is examining whether companies pocketed profits after the government slashed GST rates on washing machines, TVs and other electronic products. While most large consumer durable companies are under the lens, Kolkata based IFB Appliances, which manufactures high-end washing machines and a handful of other products, is the first company that has received notices, said two people with direct knowledge of the matter. IFB, a BSE-listed company, was asked to furnish details of cost and selling prices on its washing machines a few months ago. The company did not respond to the first letter and so a second letter was written by NAA (National Anti-profiteering Authority). The company was asked to provide data around cost and selling prices of products before and after GST, said a person close to the development. The person added that IFB could face a fine in the coming weeks. Other companies, too, are under scrutiny and the first set of letters is either issued or will be issued in the coming weeks. Industry trackers say that NAA’s focus seems to be on goods that could stoke inflation. One of the impacts of implementing GST globally is that it leads to higher inflation. The anti-profiteering authority is scrutinising every sector that directly impacts inflation and so white goods companies are currently under the lens. However, the question remains that in the absence of any prescribed methodology, it becomes really difficult for a company to compute the quantum of profiteering and pass on the GST rate cut benefits, said Abhishek A Rastogi.
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DPIIT WORKING OUT SCHEME ENABLING ACCREDITED INVESTORS TO FUND STARTUPS WITHOUT ANY HITCH

India is eyeing a new framework for recognising investors so that they won’t be subject to the so-called angel tax provisions on their funding of startups. The Department for Promotion of Industry and Internal Trade (DPIIT) is looking to put in place such a regime so that investors will be able to fund startups without any limit. We are examining if a mechanism can be created for accrediting investors said a government official aware of the matter, details of which are being discussed. The DPIIT will hold discussions with stakeholders on the proposed framework, which will help startups raise funds from accredited investors without any hitch. The accreditation regime is being envisaged as a simple procedure, said the person cited above. The idea behind the move is that if a startup receives funding from a genuine, recognised investor then there is no fear of money laundering and hence the investment should not be scrutinised or face the so-called angel tax. Section 56(2)(vii)(b) of the Income Tax Act provides that if a closely held company issues its shares at a price that exceeds fair market value, the difference will be taxed as income from other sources. This provision, touted as an anti-abuse measure, was introduced by former FM Pranab Mukherjee in 2012. It was dubbed angel tax after several startups received notices under Section 56(2)(vii)(b). The latest move is seen as a simple solution to the angel tax issue faced by startups, following on from recent changes put in place to protect genuine investors and startups The DPIIT last month amended the startup framework, raising the limits for investments that would not be scrutinised for angel tax.
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EXPORT INDEX FOR STATES ON ANVIL TO BOOST COMPETITION

Government think tank Niti Aayog and the commerce ministry are working on an index to rank states on their readiness for exports and promote a healthy competition among them, senior officials said. The export index will rank states on half-a-dozen key parameters, including their policies, ease of doing business, infrastructure, access to finance, and output, which will assess the overall export market and exports from each state. A senior government official said there will be 30-40 parameters under the six main sub-heads based on international trade parameters but tweaked to Indian scenario. The government is seized of the fact that if India intends to increase its exports and subsequently its share of global trade, we will have to improve the export readiness of states, he told. Hence, the whole idea of an export index is to make states more competitive. According to the official, export policies of various states are being studied to identify the best practices. We will also collate the best practices as part of the first report to help other states benefit, he added. The commerce department has identified indicators to reflect issues such as truck stoppages, anti-competitive practices and role of intermediaries affecting exports. These preliminary indicators will be based on efficiency in processes, ease of arranging logistics, quality of infrastructure, adherence to time lines, competence and quality of logistic operators. They will provide qualitative and quantitative assessment of the logistics available to export consignments. The draft logistics policy also seeks to ease bottlenecks. While computing the index, Aayog will seek inputs from trade bodies like Export-Import Bank of India, and Indian Institute of Foreign Trade, besides different divisions of the commerce ministry including Director General of Foreign Trade. Aayog has been aggressively moving towards outcome-based monitoring and has been in the process of ranking states on key indices like health, education, water composite index, and agriculture, much in line with its role of promoting competitive and cooperative federalism. The government expects India’s merchandise exports to grow 7.3% year on year to $325 billion in 2018-19. The growth rate would be lower than 9.8% clocked in 2017-18 due to factors including muted growth of traditional exports such as gems and jewellery, farm and engineering, a liquidity crunch, and global factors. India’s exports stood at $303 billion in 2017-18.
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GST OFFICIALS DETECT TAX FRAUD OF RS 224 CR BY 8 COMPANIES

Officials of the Central GST have unearthed an alleged tax fraud of Rs 224 crore and detected fake invoices worth Rs 1,289 crore by a group of eight companies involved in the trade of iron and steel products. A key suspect involved in the racket has been arrested and Rs 19.75 crore was recovered from him, a press release from the Hyderabad Central GST Commissionerate said Tuesday night. Several documents were recovered during the simultaneous searches conducted at the residential and business premises of these companies on Tuesday night. The companies have been generating fake invoices without actual supply of TMT bars, MS bars, MS flat products among others, and were passing on the input tax credit to other tax payers within the same group, besides some other taxpayers since July, 2017, it said. The fake invoices generated by them involved about Rs 1,289 crore of value and input tax credit of about Rs 224 crore. Five out of these taxpayers are operating from the same address and many of the Directors/Partners/Proprietors of these firms/companies,are common, the release said. These companies were also found to be indulging in circular fake trading to inflate their turnover, besides supplying such fake invoices and e-way bills to some others, the GST officials said.
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TWO MORE BIZMEN FACE GST INTEL HEAT

Two businessmen Grandhi Eswar Rao and Grandhi Bhaskar Rao are now facing the heat of GST intelligence sleuths The duo was served notices by GST intelligence in connection with 200 crore fake invoices fraud by Hero Wiretex Company. On February 1, the Directorate General of GST Intelligence Hyderabad arrested Raveendra Sangepu Chief Financial Officer of Hero Wiretex Company. Earlier in January, the managing director of Hero Wiretex Limited Seemakurti Raghunadha Gupta was arrested by Vizag DGGI sleuths. Both Grandhi Bhaskar Rao, 59, who is the director of Adarsh Global Trades and Services Pvt Ltd, and G Eswar Rao petitioned the Telangana High court seeking anticipatory bail in the GST case.
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DGFT EXTENDS DATE FOR FILING RECEIPT OF REQUEST UNDER EPCG SCHEME TILL SEP 30, 2019

Directorate General of Foreign Trade (DGFT) has further extended the date till September 30, 2019 for filing the receipt of request under Export Promotion Capital Goods (EPCG) Scheme. The time period for the public notices issued by DGFT with regard to onetime condonation of time period in respect of obtaining block-wise extension in export obligation period under EPCG Scheme, onetime condonation of time period in respect of obtaining extension in export obligation period under EPGG Scheme and acceptance of installation certificate under EPCG scheme by the RAs wherein installation certificate is submitted beyond 18 months has been extended. EPCG is an export promotion scheme under which an exporter can import certain amount of capital goods at zero duty for upgrading technology related with exports.
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RS 20 LAKH INCOME TAX EXEMPTION LIMIT FOR GRATUITY

In exercise of the powers conferred by sub-clause (iii) of clause (10) of section 10 of the Income-tax Act, 1961 (43 of 1961), and in supersession of Ministry of Finance, Department of Revenue, notification
number S.O. 141(E), dated the 11th June, 2010, except as respects things done or omitted to be done before such supersession, the Central Government, having regard to the maximum amount of any gratuity payable to employees, hereby specifies twenty lakh rupees as the limit for the purposes of the said sub-clause in relation to the employees who retire or become incapacitated prior to such retirement or die on or after the 29th day of March, 2018 or whose employment is terminated on or after the said date.
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EFFECTIVE DATE OF FINANCE ACT 2018 AMENDMENT IN SECURITIES CONTRACT, SEBI ACT, DEPOSITORY ACT

In exercise of the powers conferred by sections 146, 178 and 191 of the Finance Act, 2018 (13 of 2018), the Central Government hereby appoints the 08th day of March, 2019 as the date on which the provisions of Part VI, Part X and Part XI of Chapter VIII of the said Act shall come into force

·       Section 146 : AMENDMENTS TO THE SECURITIES CONTRACTS (REGULATION) ACT, 1956
·       Section 178 : AMENDMENTS TO THE SECURITIES AND EXCHANGE BOARD OF INDIA ACT, 1992
·       Section 191 : AMENDMENTS TO THE DEPOSITORIES ACT, 1996
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GST, CASH FLOW ISSUES TAKE GLOW OUT OF GEM, JEWELLERY SALES

Sale of gem and jewellery is likely to drop 10-15 per cent in the current financial year due to Goods and Services Tax (GST), high gold price and cash flow issues, according to N Anantha Padmanaban. In 2016-17, the sale of gem and jewellery was nearly 3.60 lakh crore, which increased to 4 lakh crore last year. However, this fiscal, ‘we expect it to decline to 3.50-3.60 lakh crore, he told. We were hoping that GST will benefit the industry but it has not as customers need to pay 3 per cent GST as against 1 per cent Value Added Tax (VAT) before the GST regime, he said. A customer need to pay an additional 60-70 per gram of gold due to GST, he added. However, one good thing about the GST is that it has brought many players in the unorganised sector into the organised sector. Three-to-four years ago, 85-90 per cent of the sale was through unorganised players as against about 70 per cent now. There are nearly four lakh retail stores across the country with Tamil Nadu having the maximum numbers, he said. On the issue of cash flow, Padmanaban said problems involving a couple of city-based jewellers affected the industry in Tamil Nadu. However, after the Nirav Modi issue, the entire industry was affected with banks refusing to provide finance. The working capital requirement ranges between 10 crore and 75 crore per year depending on the size of the jeweller, he said. The attitude of bankers is affecting the entire industry, and in turn affecting sales, he said. After the elections, we plan to meet all the banks to sort out the problem, he said. High gold price, Padmanaban said, was mainly due to the Dollar fluctuation. This is a big concern for the industry, he added. Non-availability of skilled workers is another major problem that is affecting the industry. Next generation workers are not willing to join the industry but prefer jobs in the IT or manufacturing. We plan to take up with the government to set institutes to train workers in gem and jewellery, he said.
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GST SCAM: GUJARAT HIGH COURT GRANTS BAIL TO CA STUDENT

The Gujarat High Court has granted bail to a CA Student, who allegedly impersonated him as a Chartered Accountant and arrested in a GST scam The accused, alongwith one Hitendra Shah was arrested by the GST department alleging that they were involved in a scam by using bogus bills amounting to Rs. 106.40 crores issued till July, 2018. One of the accused, Mr. Prakashsinh, made a statement that only bogus bills have been issued in this entire case. No actual physical transfer of goods or transaction has been carried out. He has stated in the statement u/s 70 that this scam has been committed. He was running a school van, but the company is found to have conducted transactions worth Rs 173.58 crore involving tax evasion of Rs 21.12 crore. Makwana confessed that he was paid Rs 8,000 per month by the duo to do signatures on blank cheques. According to reports, inspite of being a student, Madhav Shah impersonated as a Chartered Accountant and was trying to misguide the authorities The counsel appeared for the accused contended that the applicant is a young person pursuing studies in Chartered Accountancy and was employed under the co-accused Hitendra Shah. It was further stated that the applicant was acting under the instruction of the said Hitendra Shah and has not derived any financial gain. Considering the facts and circumstances of the case and considering the nature of the allegations made against the applicant in the First Information Report, without discussing the evidence in detail, prima facie, the Court made an opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. Justice A.Y. Kogje, accordingly, granted bail on executing a personal bond of Rs.10,000/- with one surety of the like amount to the satisfaction of the trial Court. The Court also laid down the following conditions to grant bail. Ie.,

(a) _not take undue advantage of liberty or misuse liberty_
(b) _not act in a manner injurious to the interest of the prosecution_
(c) _surrender passport, if any, to the lower Court within a week_
(d) _not leave the State of Gujarat without prior permission of the Sessions Judge concerned_
(e) _mark presence before the concerned Police Station once of every English calendar month for a period of six months between 11.00 a.m. and 2.00 p.m._
(f) _furnish the present address of his residence_ to the Investigating Officer and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of this Court.
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I-T DEPT TO AUCTION ART BELONGING TO NIRAV MODI WORTH 57.72 CRORE

The Income Tax (I-T) department will auction 68 of the artworks worth 57.72 crore belonging to fugitive diamantaire Nirav Modi. The three-day auction, beginning on March 26 is being carried out for recovery of arrears to the tune of 95.91 crores due from M/s Camelot Enterprises Private Limited controlled by Hemant Dahyalal Bhatt, an accused in the 13,700 crore Punjab National Bank (PNB) scam and an authorised signatory for most of the billionaire jeweller’s companies. The recovery certificate for the auction was drawn up by the I-T department on February 5, 2019 based on the searches carried out at the company premise at Opera House, on April 24, 2018 during which 173 art works were seized, sources in the IT said. According to a report submitted by the JJ School of Art on May 4, 2018, the lot included works by leading modern and contemporary Indian and Chinese artists — and valued at 57,72,30,000. The celebrated names in the lot include VS Gaitonde, Raja Ravi Verma’s Untitled, 1881, a rare painting estimated at 12-18 crore, and Akbar Padamsees Grey Nude, 1960. The auction sale will be carried out under section 222 of the Income Tax Act, 1961 on a ‘as is where is and what is there is basis’. It would be stopped respect to the remainder if the amount realised from the lot of 68 satisfies the pending arrears, officials said. It will also be stopped if before knocking down of the lot the arrears along with the interest are paid to the I-T. About 10% of the sale amount has to be recovered from the successful bidder within four days on behalf of the Tax Recovery Officer (TRO). The remaining 90% has to be paid in less than month’s time to the auctioneer, said an I-T official.
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CAIRN HOLDING IN VEDANTA DOWN TO 0.1% AFTER TAX DEPT SELLS 99% SHARES

British oil firm Cairn Energy Plc Tuesday said its holding in Vedanta Ltd has dropped to just 0.1 per cent after the Income Tax Department sold most of its 4.9 per cent stake in the company to recover a retrospective tax demand. Besides realising about Rs 5,000 crore from selling the shares together with redemption proceeds on Vedanta Ltd preference shares, the Income Tax Department has also seized Rs 1,140 crore of dividend due to the British company as well as Rs 1,590 crore of tax refund in an unrelated case, Cairn said. The company reported a net loss of USD 1.1 billion in the year ending December 31, 2018 resulting principally from a write-down of Cairn's investments in India, it said. Cairn discovered India's biggest onland oilfield in Rajasthan in January 2004. It later sold the India business Cairn India to Vedanta in 2011 for USD for USD 8.67 billion. It, however, held a small stake of close to 10 per cent in the company. Cairn India was in April 2017 merged into parent Vedanta Ltd. Subsequent to that Cairn Energy held a 4.9 per cent stake in Vedanta Ltd. In the earnings statement, Cairn said it had in January 2014 received a notice from the Income Tax Department, requesting information relating to the group reorganisation done in 2006. Alongside, the Income Tax Department attached the company's near 10 per cent shareholding in Cairn India. In March 2015, the tax department sought Rs 10,247 crore in taxes on alleged capital gains made by the company in the internal reorganisation. In that notification, the tax department claimed to have identified unassessed taxable income resulting from certain intra-group share transfers undertaken in 2006, such transactions having been undertaken in order to facilitate the IPO of Cairn India Ltd in 2007. The notification made reference to retrospective Indian tax legislation enacted in 2012, which the tax department was seeking to apply to the 2006 Transactions, the statement said. In addition to attaching shares in Vedanta Ltd, the tax department seized dividends due to Cairn from those shareholdings totalling Rs 1,140 crore. The Income Tax Department has also notified Cairn that a tax refund of Rs 1,590 crore due to Cairn as a result of overpayment of capital gains tax on a separate matter in 2011, has been applied as partial payment of the tax assessment of the 2006 transactions, it said. Between May and October 2018 the tax department sold off 99 per cent of Cairn's equity shareholding in Vedanta Ltd and seized the proceeds of USD 608.8 million. Shares were sold in multiple transactions at prices ranging from Rs 286.83 (USD 4.25) per share down to Rs 229.68 (USD 3.23) per share. The tax department also seized the proceeds of USD 104.3 million on the redemption of the preference shares in October 2018, the statement said. Cairn is currently restricted from selling its remaining shares in Vedanta Ltd.
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DELHI COURT DISMISSES GAUTAM KHAITAN'S BAIL PLEA IN MONEY-LAUNDERING CASE

A Delhi court dismissed the bail plea of Gautam Khaitan, accused in the AgustaWestland scam, on Tuesday, in a separate case of alleged possession of black money and money laundering The court had, on January 26, sent the lawyer to a two-day custody of the Enforcement Directorate (ED) after the agency had accused Khaitan of holding and operating a number of foreign accounts illegally and thereby, possessing black money and stash assets. Khaitan's advocate had opposed the ED's submissions and accused the agency of forging documents, saying the present case was related to the AgustaWestland case in which Khaitan was already being prosecuted and was out on bail. He had also claimed that the case number of the present case was that of the AgustaWestland case. The fresh criminal case under the Prevention of Money Laundering Act (PMLA) was filed by the ED against Khaitan on the basis of a case lodged by the Income Tax department against him under section 51 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
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DIDN’T KNOW OF HUSBAND’S BUSINESS DEALINGS, SAYS CHANDA KOCHHAR TO ED

Former ICICI Bank CEO Chanda Kochhar has told investigators she wasn’t aware of her husband’s business dealings with Videocon group MD Venugopal Dhoot when six high value loans to the group were approved by the bank. According to sources, when asked about a Rs 64-crore loan given by Videocon group to Deepak Kochhar’s company NuPower Renewables a day after a Rs 300-crore loan was disbursed to a Videocon group company by the bank, Kochhar said she didn’t discuss her bank related work with her husband or vice-versa, hence there was no question of taking any favour in lieu of the bank loan. CBI has alleged this Rs 64 crore loan was a bribe to the Kochhars. The investigators have also found that a payment was made by Dhoot to Deepak Kochhar’s company via Mauritius. A judicial request (called Letter Rogatory) is being sent to the tax haven seeking details about the payment. Former ICICI Bank chief executive officer(CEO) Chanda Kochhar told investigators six high value loans worth Rs 1,875 crore given to Videocon companies between June 2009 and October 2011 were given on merit and the sanctioning committee of the bank had properly examined the individual request, according to a source. Kochhar was questioned for four days by ED officials in Mumbai earlier this month along with Deepak Kochhar and Dhoot. The CBI and ED are looking for documents or emails, which can prove the criminal intent on her part. Sources claim there is enough evidence to prove Kochhars’ association with Dhoot and efforts are being made to ascertain that ICICI loans and transfers made by Dhoot to Deepak were linked. Deepak Kochhar is learnt to have told officials that he had no discussion with his wife regarding favouring Dhoot’s companies. The timing of loan transfers from the bank to Dhoot’s firm and Dhoot to his companies is merely coincidental, Deepak has claimed, as per the source.
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DIAGEO CLAIMS RIGHT ON VIJAY MALLYAS’ PLEDGED SHARES

British spirits maker Diageo has asked to be impleaded in Mumbai court proceedings against Vijay Mallya, claiming bona fide, legal and substantial rights in the shares pledged by the fugitive businessman and his son Siddharth. Diageo Holdings Netherlands BV (DHN) has sought to be heard by the Prevention of Money Laundering Act court. It opposed an application moved by a consortium of staterun lenders led by SBI, which sought to liquidate the assets of Mallya seized by the Enforcement Directorate. The consortium of banks is seeking to render nugatory Diageo Holdings Netherland BV’s rights, said the plea filed by Diageo, urging court to allow it to present its case before an order on liquidation of Mallya’s assets is passed. Banks seek to rely upon the amended recovery certificate dated June 3, 2017, issued by the Debt Recovery Tribunal, Bengaluru, which includes 10,486,666 shares of United Breweries owned by Vijay Mallya and 10,464,288 shares of UBL owned by Mallya and his son Siddharth Mallya pledged in favour of UTI Advisory Services. Diageo said its entitlement can’t be overlooked. DHN has certain bona fide, legal and substantial rights in respect of the pledged shares, duly and lawfully acquired to a commercial transaction, it said. DHN apprehends that the pledged shares form part of the attachment order dated November 10, 2016.
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PNB FRAUD CASE: NIRAV MODI USED BANK TOKEN DEVICES TO TRANSFER FUNDS

The Enforcement Directorate (ED) has recovered bank token devices of the foreign dummy companies used by the fugitive diamond trader to transfer the fraudulent funds. The probe agency has found that Nehal Modi, brother of Nirav Modi has purportedly destroyed the these devices and even secure server located at United Arab Emirates (UAE) soonafter the scam broke out. These dummy firms have been receiving the fraudulent letters of undertakings (LoU) of Punjab National Bank (PNB) based out in British Virgin Island and other tax havens. The enforcement agency has so far seized movable and immovable properties to the tune of Rs 2362 crore in the PNB fraud case. Explaining the whole modus operandi, ED in its 122-page supplementary complaint said that Nirav Modi purchased an immovable property in US for USD 25 million in 2017. This property was purchased in the name of The Ithaca Trust which was settled by his sister Purvi Modi, and the beneficiaries of this trust were the children of Nirav Modi. The funds for purchasing this property was transferred from the fiduciary account of USA-based the Commonwealth Trust Company This fiduciary account in turn received funds from the accounts of Purvi Modi maintained in Bank of Singapore. The said amount gets credited from the accounts of Nirav Modi;s wife Ami Nirav Modi in her HSBC bank account in USA. Most of the funds of Ami Nirav Modi were credited from the account of Purvi Modi maintained in AmiCorp Bank & Trust, Barbados. This AmiCorp account got most of the funds from the accounts of Fine Classic FZE, a Dubai based dummy company of Purvi Modi i.e. from the fraudulent LOUs. obtained illegally from PNB. ED team managed to get several bank statements from Barbados, Dubai, Hong Kong etc. which prove vital overseas link and money trail relating to Nirav Modi and his aides. ED has gathered vital evidence against Nirav Modi which discloses owning another chain of jewellery naming Bailey Bank & Biddle in USA. Diversion of fraudulent LOUs to the tune of at least USD 47 Million to this company has also been formed during investigations. ED also highlighted that how Modi planned to rotate the Bank’s LoU funds and reinvest the same into Firestar India by showing it as FDI investment through two companies namely--Alecust Global Holding and Progress Investment at Mauritius and Cyprus respectively. These companies were supposed to' invest' USD 30 Million and USD 20 Million respectively. These two companies were supposed to receive funds from Lambasa Global opportunity Fund BV and Universal ventures fund SCC respectively. In turn these entities were supposed to received funds from two BVI companies namely Palmate Investments limited and Pristyn holdings which were owned by Purvi Modi.
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NIRAV MODI, AIDES KEPT IN TOUCH VIA SECRET SERVER IN UAE

Fugitive businessman Nirav Modi and co-accused in the Rs 13,000-crore Punjab National Bank fraud allegedly used a secret channel that was facilitated by a server run from the United Arab Emirates (UAE) to communicate with close aides. Sources in the Enforcement Directorate (ED), which is investigating money-laundering charges against the accused, said the server was destroyed after the scam came to light in January last year, but the agency managed to acquire some incriminating email communications. After the [PNB] case broke out, Nehal Modi, brother of Nirav Modi, got the secure server located in the UAE destroyed. Through that server, the accused and others used to communicate secretly with their close aides, stated the ED’s supplementary chargesheet that was submitted in court recently. The ED had filed its primary chargesheet against Nirav, Nehal and others last year. With the UAE authorities’ help, the ED obtained prints of the incriminating email communications, said a source. These are being analysed for evidentiary value. Nirav was spotted by a journalist of a UK-based daily in London last week. As per the ED’s investigation, three of his Indian companies—Solar Exports, Stellar Diamonds and Diamonds R Us—allegedly fraudulently obtained funds worth around Rs 6,400 crore via letters of undertaking (LoUs) despite their ineligibility from PNB’s Brady House branch in Fort. Modi, his firms, and other accused have denied any wrongdoing. The bank first got wind of the fraud after representatives of the three firms allegedly approached it for issuance of fresh LoUs on January 16, 2018. The request was turned down and the bank ordered an internal investigation into the companies’ backgrounds. The CBI registered its case on January 31, 2018, and the ED on February 14 the same year. The ED’s probe has also revealed that around Rs 300 crore procured through LoUs were allegedly invested by Nirav into a US-based retail jewellery company. The ED has gathered vital evidence against Nirav Modi which discloses his owning another chain of jewellery, Bailey Bank & Biddle in USA. Diversion of fraudulent LOUs to the tune of at least USD 47 million to this company was found during the investigation, said the ED chargesheet. The supplementary chargesheet named 10 individuals as accused, including Ami Modi, Nirav’s Modi. The ED’s investigation has established that two posh flats at Central Park, New York, were allegedly bought through LoU funds in the name of Ithaca Trust, with which Ami was associated. The value of flats was estimated to be around Rs 216 crore. The two Central Park properties in NY were bought in the name of Ithaca Trust for $25 million and $4.99 million, respectively. Ithaca Trust’s beneficiaries are Ami Modi and her children, and its settler is Purvi Modi, Nirav’s sister, said a source. The ultimate source of the funds used to purchase the properties was allegedly the stolen money from PNB, according to the ED. Meanwhile, the ED dismissed reports that Indian agencies did not respond in time when British investigators extended help. Sources said the agency had sent an extradition request to UK authorities in July 2018, but it was only recently that the UK Home Office confirmed it. They said the UK Home Secretary has certified and sent the request to Westminster Court for further proceedings.
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NIRAV MODI INVESTED PNB SCAM FUNDS IN US FIRM HE BOUGHT IN 2010

Fugitive diamantaire Nirav Modi had purchased one of America’s oldest jewellery companies — Bailey Bank & Biddle — in 2010 and invested around Rs 327 crore of the money from the Punjab National Bank fraud into the company, says the supplementary chargesheet filed by Enforcement Directorate (ED). ED officials said Nirav purchased Bailey Bank & Biddle through a shell company and his brother Nehal was made one of the directors in the jewellery retailer. They said all the instructions related to the running of the company were issued by Nirav himself. ED submitted related details to the court as part of the chargesheet and attached statement of an expert who carried out due diligence and helped Nirav in the purchase. ED also attached email communication on transfer of funds between Nirav and his aides from a ‘secret server’. The firm’s website says that it was founded in 1832. On September 10, 1832, Bailey & Kitchen, the name of Bailey, Banks & Biddle at the time, was founded by Joseph Trowbridge Bailey and Andrew Kitchen in Philadelphia. This founding date makes us the oldest nation-wide jeweler in America, it says. The website says that Bailey & Co was commissioned to create a mortuary medal after President Abraham Lincoln was assassinated on April 14, 1865. In 1878, Bailey and Co changed its name to Bailey Banks & Biddle. Officials said that they are yet to trace the money source that Nirav used to purchase the company but unearthed investment of $47 million (Rs 327 crore) into it which is layered through a series of transactions. ED officials examined bank statements of several shell companies in Barbados, Dubai and Hong Kong and traced the flow of funds into several accounts. The total attachment and seizure of movable and immovable properties in the case are to the tune of Rs 2,362 crore, ED said.
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INVESTIGATE EVERYBODY, BE IT VADRA OR PM MODI: RAHUL GANDHI

Congress president Rahul Gandhi said that there should be a probe on prime Minister Narendra Modi's role in the Rafale deal Govt has every right to investigate every person. Law should apply to everybody equally, not selectively, he said. PM has his name in govt documents that say he is directly responsible for negotiating parallelly with Dassault on Rafale. Investigate everybody, be it Mr Vadra or PM, Gandhi added. Robert Vadra, the brother in law of Rahul Gandhi, is under the radar of investigating agency in a money-laundering case and has been questioned many times.
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TERROR FUNDING: ED ATTACHES J-K BUSINESSMAN ZAHOOR AHMMAD WATALI'S ASSETS WORTH RS 1.03 CRORE

The ED has attached assets worth Rs 1.03 crore belonging to businessman Zahoor Ahmmad Watali in a money laundering case related to funding of terror organisations in Jammu and Kashmir, officials said on Monday. They said the agency has issued a provisional order for attachment of assets of Watali under the Prevention of Money Laundering Act (PMLA). The immovable property is located in Gurgaon and is worth Rs 1.03 crore. Official sources said Watali allegedly held this property for terror outfits operating in the Kashmir Valley. The Enforcement Directorate (ED) case is based on a charge sheet filed by the NIA as part of its probe against Lashkar-e-Taiba (LeT) chief Hafiz Saeed. The official sources, quoting the ED order, said J&K-based Watali has been found to be involved in fund raising and as a financial conduit of Hurriyat leaders. They said the National Investigation Agency (NIA) probe revealed that the All Party Hurriyat Conference (APHC) and other secessionists instigate the public, especially youths, to observe strikes and issue directives to the masses to hold anti-India protests, demonstrations and processions through press releases, newspapers and social media. This is done willfully to create such circumstances which will arouse disaffection among the people of Jammu and Kashmir towards the Government of India, they said quoting the ED order.
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ED MOVES AGAINST ZYLOG FOR BANK FRAUD

The Enforcement Directorate has attached movable and immovable property worth 31 crore of the city-based Zylog Systems Ltd under the Prevention of Money Laundering Act, 2002 in a bank fraud case. It has initiated investigation based on an FIR of CBI, BS&FC, Bengaluru, against the company and its promoters on a complaint from Dena Bank that fictitious shell companies were floated by Zylog. Invoices to purchase software/hardware were created in the name of these companies to avail a loan of 100 crore from Dena Bank which was defaulted in repayment. Investigations also revealed that the said firm defaulted bank loans availed from Andhra Bank and Union Bank of India collectively to the tune of 110 crore. Further investigations to identify the proceeds of crime are in progress, says a release from the directorate.
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MAYAWATI’S FORMER SECRETARY RAIDED BY INCOME TAX DEPT FOR ALLEGED TAX EVASION

The Income Tax Department on Tuesday searched a dozen properties in Delhi and Lucknow linked to a retired IAS officer of Uttar Pradesh cadre, who served in top positions during former Chief Minister Mayawati’s administration, in connection with an alleged tax evasion case news agency reported. The premises raided by the department are linked to 1979-batch Indian Administrative Service officer Net Ram, now retired. Ram was secretary to then UP CM Mayawati during 2002-03, her third stint in power in the state. The department is looking at instances of alleged tax evasion by making bogus entries of transactions or businesses worth Rs 90 crore. Reportedly, the raids could be linked to a case of suspected cash deposits made post-demonetisation.
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VVIP CHOPPER CASE: DELHI COURT ALLOWS ED TO QUESTION CHRISTIAN MICHEL IN TIHAR JAIL

A Delhi court Tuesday allowed the Enforcement Directorate to interrogate Christian Michel, the alleged middleman who was arrested in the AgustaWestland chopper scam case, inside the Tihar jail. Special Judge Arvind Kumar allowed the ED's plea to question Michel inside the prison. The court had on Monday asked Tihar Jail authorities to submit their reply on the agency's plea and also issued a production warrant for Tuesday against Michel after his lawyer alleged mental torture inside the jail.
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MET RAKESH ASTHANA IN DUBAI, HE THREATENED TO MAKE MY LIFE HELL, CHRISTIAN MICHEL TELLS DELHI COURT

Christian Michel, claimed in a Delhi court on Tuesday that former CBI special director Rakesh Asthana met him in Dubai and threatened to make his life hell inside jail if he did not toe the line of the agency in its investigation in the scandal. Sometime back Rakesh Asthana met me in Dubai and threatened that my life would be made hell and that's what is going on. My next door inmate is (gangster) Chotta Rajan. I don't understand what crime I have committed to be put along with those who have killed several people, he said. Michel, who was present in the courtroom, also told the court that he was put in the prison with 16-17 Kashmiri separatist leaders. The statements were made by Michel before special judge Arvind Kumar allowed the Enforcement Directorate to interrogate him inside Tihar Jail in Delhi. The court said the agency will quiz him. A jail official will remain present and Michel's lawyer is also allowed limited access during interrogation, for half an hour in the morning and in evening, it said.
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NARODA PATIYA MASSACRE: SC RESERVES BAIL ORDER OF CONVICT

The Supreme Court on Tuesday reserved its order on the bail application of Prakash Rathod, one of the convicts in the 2002 Naroda Patiya massacre case till March 13. The order was reserved by a division bench comprising Justices AM Khanwilkar and Ajay Rastogi. Aparna Bhatt, senior counsel who was asked by Justice Khanwilkar to appear and argue for victims/witnesses in the Naroda Patiya case, opposed the bail application of Rathod before the apex court. She submitted that bail should not be granted to Rathod as he had access to weapons and ammunition. She also made a mention of how Rathod was instructed to act. On the basis of witness' statements, Rathod's plea for bail was dismissed by courts, Bhatt said. According to the prosecution, the rioting took place on February 28, 2002, in Naroda Patiya area of Ahmedabad in Gujarat, where an irate mob killed 97 people, most of them from a minority community.
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DRI BUSTS DRONE SMUGGLING RACKET, SEIZES 85 FROM AHMEDABAD

In a major seizure, the Directorate of Revenue Intelligence, Ahmedabad has busted a smuggling racket of high-end drones and seized 85 drones worth over 1 crore from Ahmedabad. Accordingly, officers of DRI went to domestic cargo warehouse of Air India at the city airport on Sunday morning and kept watch over the consignment. When the driver of the person involved reached the airport to collect the consignment, DRI officers followed him and intercepted him and the owner at their shop in Vasna with the consignment. Then DRI officers conducted searches at other shops in Vasna and Paldi crossroads and recovered a total of 85 high-end drones of DJI Mavic, DJI Phantom and MI brands. Besides, 27 DJI Mavic Air Fly More Kit and 34 DJI Ronin S Handheld Gimbal Stabilizer for DSLR and Mirrorless camera, used in film shootings, were also recovered and seized being smuggled items. The market value of all seized smuggled items was found to be more than Rs 1.25 crores. During interrogation, the owner of the goods admitted in his statement that he has been involved in smuggling of drones for the last few months. Initially smuggled drones would come from Imphal to Ahmedabad in his own name but later, he started doing this in the name of the driver.
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US TO WITHDRAW REMAINING DIPLOMATIC PERSONNEL FROM VENEZUELA: OFFICIAL

The United States is to withdraw all remaining diplomatic personnel from Venezuela this week, the US State Department announced late on Thursday. Like the January 24 decision to withdraw all dependents and reduce embassy staff to a minimum, this decision reflects the deteriorating situation in Venezuela as well as the conclusion that the presence of US diplomatic staff at the embassy has become a constraint on US policy, the State Department said. It did not say on what day the personnel would be withdrawn from the embassy in Caracas.
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MISSILE, BLAST-PROOF SHELTERS TO BE BUILT FOR IAF FIGHTER JETS NEAR PAKISTAN, CHINA BORDERS

India is building missile-proof shelters to protect IAF fighter jets near Pakistan, China borders! The central government has cleared the project of constructing hardened shelters for Indian Air Force at key locations on border areas. According to the report, as many as 110 hardened shelters, known as blast pens, will come up. These shelters will be built with the aim of protecting IAF aircraft from enemy missiles and bombing. Blast pens generally act as protection from any bombing possible threat. These blast pens will have very thick concrete walls with the capability to endure missile attacks and bombings. The projected cost of building these blast pens has been reported at Rs 5,000 crore. The project will be completed in a phased manner. Meanwhile, the Indian Air Force is set to get more firepower with the Su-30 MKIs fighter jets being equipped with Israeli SPICE 2000 bombs, which were used to destroy targets in Balakot by IAF’s Mirage 2000 fighter jets. The Russian-made Su-30 MKIs are also being equipped with BrahMos supersonic cruise missile and the BrahMos NG missiles.
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CHINA, PAKISTAN TO UPGRADE THEIR JOINTLY PRODUCED FIGHTER JET: REPORT

China and Pakistan plan to upgrade their jointly- produced JF-17 Thunder fighter jet to enhance the its informatised warfare capability and weapons which experts says could effectively defend against strong opponents like India. The development and production of the JF-17 Block 3 are underway, Yang Wei, a Chinese legislator and chief designer of the China-Pakistan co-developed fighter jet, said. The Pakistan media claimed that JF-17 aircraft was used to carry out an attack along the Line Of Control (LOC) on February 27. The Indian Air Force, however said a US made F-16 has been shot down during the attack. Informatised warfare is often used by the Chinese military which broadly refer to use of information and communication technology in modern wars. Pakistan, the main user of the JF-17, could further share information between the fighter and other platforms, taking advantage of the whole combat system to effectively defend against strong opponents like India, Wei said. With the new upgrade, Wei expects the JF-17 Block 3 to match an improved version of the F-16 fighter jet.
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RUSSIA TO BACK ‘BAN AZHAR’ PROPOSAL: WORKING ON CHINA FOR SUPPORT

The Russian permanent mission in the United Nations has been authorised to support UNSC proposal to list Masood Azhar as a global terrorist and use its good offices with the Chinese mission to garner its support for 1267 Sanctions List. There are hopes that Moscow would use its good offices with Beijing as the China remains the only permanent member to block proposal since 2011. Russian ties with China have continued to grow after sanctions were imposed on Moscow during the Ukraine crisis. Azhar, who fought the Soviets in Afghanistan, went on to join Harkat-ul-Ansar, and later established the JeM, which was banned as a terror organisation in Russia. Meanwhile, India’s close strategic partner in east Asia, Japan, and Italy, with which relations have taken a positive turn since 2016, have decided to cosponsor the proposal which was moved by France and backed by the US and the UK.
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MASOOD AZHAR WILL BE BANNED EVEN IF CHINA DOESN’T OBJECT AT UN

Backed by key UN Security Council members and other member states, India is using a document submitted to the world body in 2011 to strengthen its case against Masood Azhar. The papers clearly explain Al Qaeda founder Osama Bin Laden’s role in helping Azhar create terror group Jaish-e-Mohammad. China is the only Security Council permanent member which remains non-committal on India’s position ahead of the March 13 deadline. Sources indicated that this will go down to wire and Chinese position can be known only close to the time when deadline expires. To get Azhar declared a global terrorist, the UN will have establish his links with Al Qaeda. A document was submitted in UN in 2011 establishing Azhar’s links with Osama. The UN is now taking cognizance of the matter in an attempt to get Azhar banned under 1267 sanctions committee. The UNSC sanctions committee chair, currently Indonesia, has notified that unless it hears to the contrary by 12:30 am Indian Standard Time, Thursday, the Security Council will take it that the members of the Sanctions Committee have no objection to Azhar’s addition to the 1267 ISIL (Da’esh) and Al Qaeda Sanctions List. Germany and Equatorial Guinea, among current non permanent members of UNSC have decided to cosponsor the resolution.
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PAKISTAN MILITARY EYES KEY ROLE DEVELOPING GIANT COPPER AND GOLD MINE

Pakistan's military is taking a key role in the development of one of the world's biggest untapped copper and gold deposits which is currently stalled by a multi-billion dollar legal wrangle with foreign mining firms, multiple sources familiar with the situation said. The Reko Diq mine has become a test case for Prime Minister Imran Khan's ability to attract serious foreign investment to Pakistan as it struggles to stave off an economic crisis that has forced it to seek an International Monetary Fund bailout. Ten current and former provincial and federal government officials and mining sources familiar with the project in the Baluchistan region say the military has become the most important voice on the future of Reko Diq, which it sees as a strategic national asset. The military will not only be in a position to decide which investors develop the deposit, but an army-controlled engineering firm, Frontier Works Organization (FWO), is positioning itself to be a member of any consortium involved, these people said. This has been taken over by GHQ, said a senior Baluchistan government official, referring to the Pakistan army's General Headquarters in the garrison city of Rawalpindi. The army has ruled the nuclear-armed nation for nearly half its history and is considered to have a major influence over Khan's recently elected government.
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AIR POLLUTION KILLS 8.8 MN PEOPLE GLOBALLY

Air pollution is killing more people than tobacco and the number of deaths associated with the fine particulate matter in the atmosphere globally is around 8.8 million, twice more than that has been estimated previously, said researchers in a study published on Tuesday. Using a new method of modelling the effects of various sources of outdoor air pollution on death rates, the researchers found that it caused an estimated 8.8 million extra deaths globally rather than the previously estimated 4.5 million, according to the study which appeared in the European Health Journal. To put this into perspective, this means that air pollution causes more extra deaths a year than tobacco smoking, which the World Health Organization (WHO) estimates was responsible for an extra 7.2 million deaths in 2015. Smoking is avoidable but air pollution is not, said Thomas Münzel. The number of deaths from cardiovascular disease that can be attributed to air pollution is much higher than expected. In Europe alone, the excess number of deaths is nearly 800,000 a year and each of these deaths represents an average reduction in life expectancy of more than two years, he said. The researchers used exposure data from a model that simulates atmospheric chemical processes and the way they interact with land, sea and chemicals emitted from natural and man-made sources such as energy generation, industry, traffic and agriculture. They applied these to a new model of global exposure and death rates and to data from the WHO, which included information on population density, geographical locations, ages, risk factors for several diseases and causes of death. They focused particularly on levels of polluting fine particles that are less than or equal to 2.5 microns in diameter – known as PM2.5 – and ozone. Worldwide, they found that air pollution is responsible for 120 extra deaths per year per 100,000 of the population. In Europe and the EU-28, it was even higher, causing 133 and 129 extra deaths a year per 100,000 people, respectively. In eastern Europe, however, it is over 200 deaths per 100,000 annually. The researchers said national governments and international agencies must take urgent action to reduce air pollution including re-evaluating legislation on air quality and lowering the EU’s current limits on the annual average levels of air pollution to match the WHO guidelines. Currently, the average annual limit for PM2.5 in the EU is 25 μg/m3 (micrograms per cubic metre), which is 2.5 times higher than the WHO guideline of 10 μg/m3. Even at this level, several European countries regularly exceed the limit. The current limit of 25 μg/m3 should be adjusted downwards to the WHO guideline of 10 μg/m3. Many other countries, such as Canada, the USA and Australia use the WHO guideline; the EU is lagging a long way behind in this respect. Indeed, new evidence may lead to a further lowering of the WHO guideline in the near future, Münzel said.
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ZYDUS CADILA RECEIVES USFDA NOD TO MARKET BLOOD PRESSURE LOWERING DRUG

Drug firm Zydus Cadila Tuesday said it has received final approval from the US health regulator to market Atenolol and Chlorthalidone tablets USP, used to treat high blood pressure, in the US. The company has received approval from the US Food and Drug Administration (USFDA) to market the medication in two different strengths, Zydus Cadila said in a statement. It will be manufactured at the group's formulations manufacturing facility at SEZ, Ahmedabad. Atenolol belongs to a class of drugs known as beta blockers. It works by blocking the action of certain natural chemicals in the body, such as epinephrine on the heart and blood vessels.
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LOK SABHA POLLS 2019: TRINAMOOL CONGRESS' ELECTION LIST OUT, 41% WOMEN

The Trinamool Congress (TMC) on Tuesday released its list of candidates for all 42 Lok Sabha constituencies in West Bengal, shuffling around half the incumbents and dropping eight sitting members of Parliament (MPs). About 41 per cent of the candidates are women, said TMC chief Mamata Banerjee. The surprise drop-outs included party general secretary, Subrata Bakshi, and Sugata Bose, who hails from the family of Netaji Subhas Chandra Bose. Banerjee, current chief minister of West Bengal, said Bakshi was keen to focus on party work. Bose, on the other hand, had not got clearance from Harvard University, where he is Gardiner Professor of Oceanic History and Affairs. Former Congress member Mala Roy, who joined TMC in 2015, will contest Bakshi’s seat, Kolkata South, while Tollywood actress Mimi Chakraborty will contest from Jadavpur, which was Bose’s turf. Veteran actress Moon Moon Sen, current MP from Bankura, has been reassigned to contest from Asansol, currently represented by Bharatiya Janata Party’s (BJP’s) Babul Supriyo, a minister in Prime Minister Narendra Modi’s government at the Centre.
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POMPEO HOPES INDIA WON’T BUY OIL FROM VENEZUELA’S MADURO GOVT

Mike Pompeo on Monday expressed hope that India will support the American efforts in Venezuela by not purchasing oil from the authoritarian Maduro regime. We are asking the same thing of India as we are of every country: Do not be the economic lifeline for the Maduro regime. So we talked about (Venezuela) — I certainly won’t characterize the conversations; they’re private conversations, Pompeo said. In the same way that India has been incredibly supportive of our efforts in Iran, I’m confident that they too understand the real threat to the Venezuelan people. We had a good conversation around that, Pompeo said. Pompeo said the nations that support Venezuelan President Nicolas Maduro are, by the nature of this illegitimate regime, carrying out the very foreign interventionism of which they accuse others. Similar kind of warning to other nations was issued by US National Security Adviser John Bolton. This action demonstrates that the United States will take action against foreign financial institutions that sustain the illegitimate Maduro regime and contribute to the economic collapse and humanitarian crisis plaguing the people of Venezuela, he said.
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EXTRACTING, PROCESSING RAW MATERIALS BEHIND HALF OF GLOBAL EMISSIONS: UN

Extracting and processing materials, fuel and food contributes as much as half of the world's greenhouse gas emissions, the UN said Tuesday, as experts gathered in Kenya to find ways to rein in exploding global consumption. Using dozens of data sources, the authors of a major new report presented lawmakers and businesses with a stark choice: drastically reform the global economy to get more from less, or risk the collapse of global infrastructure. With countries already committed under the Paris climate deal to curb emissions to fend off the worst impacts of global warming, experts said there was little hope of meeting that goal without an urgent and systemic transformation in how we use Earth's resources. The Global Resources Outlook 2019 said that worldwide consumption of basic commodities such as water, minerals and fossil fuels had tripled since 1970. With high-population nations such as China and India rapidly expanding their economies, the team behind the report called for a drastic overhaul in how that growth is fed. Nobody is claiming that the countries which are on the lower level of development should not have the right to develop, said Janez Potocnik. The question is, is it possible to do it differently to how we have done it, with fewer consequences than we see today? The report paints a grim picture of relentless demand for resources as the global population ticks towards eight billion people. The use of climate-warming fossil fuels has increased worldwide from 6 billion tonnes in 1970 to 15 billion tonnes in 2017 despite decades of efforts to steer nations towards greener energy. Water use for agriculture and industry outstripped population growth in the second half of the 20th Century. In 2017, 3,900 km3 of water was withdrawn for commercial purposes -- 70 per cent of which went to farming. The bad use of natural resources has a big impact on our quality of life and environment said Bruno Orbele. In line with most economic measurements, the study found that per capita consumption of raw materials in high-income nations was more than double the global average. Conversely, the Historical Trends projection -- which assumes a business-as-usual approach to resource use -- would see greenhouse gas emissions shoot up 43 per cent by 2060.
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THERESA MAY GETS NEW BREXIT DEAL AHEAD OF PARLIAMENT VOTE

The pound surged for a second day as the UK government said it had secured changes to its divorce deal from the European Union and planned to hold a vote in the UK parliament. Sterling climbed as much as 1.1% after gaining 1% on Monday amid optimism that progress is finally being made to resolve the Brexit standoff. European Commission President Jean-Claude Juncker urged the British parliament to approve the deal as he and UK Prime Minister Theresa May briefed reporters following a meeting in Strasbourg. We remain optimistic that a hard Brexit will be avoided, and that in our view should put a floor on GBP, said Rodrigo Catril, a senior foreign-exchange strategist at National Australia Bank Ltd. in Sydney. If PM May gets her deal through, that would be very positive for GBP, but an avoidance of a hard Brexit and an extension would still be good news and see GBP head toward 1.35. Juncker published clarifications to the Brexit deal in a letter posted to Twitter, warning it is this deal, or #Brexit may not happen at all. May put forward three new documents intended to provide additional legal guarantees that the UK can’t be trapped indefinitely inside the backstop arrangement. The status of these documents will be scrutinized intensively during Tuesday’s debate. The papers include a unilateral declaration setting out how the UK believes it can escape the backstop. For now, markets seem to take it positively that there is the possibility of a result other than a delay and that’s spurring short-covering, with people squaring positions, said Shinsuke Kajita, chief strategist at Resona Holdings in Tokyo. If Parliament rejects the deal on Tuesday, May has promised to give the House of Commons a vote on whether to leave the EU without an agreement on Wednesday. If members of Parliament choose to veto a no-deal Brexit, they will then get a vote on whether to delay the U.K.’s departure from the bloc.
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CHINA IS BLOCKING DEVELOPMENT IN SOUTH CHINA SEA THROUGH COERCIVE MEANS: POMPEO

The US has accused China of blocking the ASEAN members accessing more than USD 2.5 trillion in recoverable energy reserves in the South China Sea by illegal construction activities. China claims almost all of the South China Sea. Vietnam, Philippines, Malaysia, Brunei and Taiwan have counter claims over the area. China's illegal island-building in international waterways is not simply a security matter. By blocking development in the South China Sea through coercive means, China prevents the ASEAN members from accessing more than USD 2.5 trillion in recoverable energy reserves, Pompeo said. To contrast, the US Government promotes energy security for those Southeast Asian nations, he said in his address to one of the largest gathering of global energy leaders. We want countries in the region to have access to their own energy. We want to help them. We want to create partnerships. We want transparent transactions, not debt traps. We explore responsibly, he said. But, China does not play by that same set of rules, he alleged. Its values are simply different. You see that in places as diverse as Africa, where they often ship in their own labour, creating jobs for Chinese workers rather than for those in the local economy, he said. It's using the debt trap which I referred to just a moment ago to put these countries in a place where it is not a commercial transaction, it's a political transaction designed to bring harm and political influence in the country in which they're operating, Pompeo said. And we all know the story in Russia, he said.




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