Tuesday, 16 April 2019

TAXATION UPDATES 16.04.2019





BUSINESSES WITH TURNOVER OVER RS 2 CRORE CAN NOW START FILING GST AUDIT REPORTS FOR FY18

Businesses with an annual turnover of over Rs 2 crore can now start filing GST audit reports for fiscal 2017-18 as GST Network (GSTN) has made its format available on its portal. The audit report for 2017-18, the first year of the goods and services tax (GST) implementation, is to be filed by June 30. GSTN has now made available offline utility of GSTR-9C which can be filled up by taxpayer and uploaded on the portal. GSTR-9C is a reconciliation statement, duly verified and signed by a chartered accountant or a cost accountant, and required to be furnished along with filing of annual return by the taxpayer whose turnover is above Rs 2 crore during a financial year.
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ANGEL TAX: 115% JUMP IN NUMBER OF EXEMPTED STARTUPS; TOTAL APPLICATIONS HIT 317 MARK

From 135 startups, which were sent angel tax exemption notification till March 29 by the Central Board Of Direct Taxes (CBDT), the number has sharply risen by 115 per cent to 291 startups till April 10, a source with direct knowledge of CBDT’s notification to startups told. 317 startups had applied to the Department for Promotion of Industry and Internal Trade (DPIIT) for exemption from Section 56(2) viib of the Income-Tax Act, 1961 till April 10. Out of them, 291 have received exemption notification from the CBDT. The rest 26 had some errors in applications and have been asked for rectification, said the source. Till March 29, 170 startups had applied for exemption. Before that, on March 20, around 120 startups were sent notification for exemption by the CBDT. However, we need more startups to come forward to claim the exemption. The awareness is still not there even as startups don’t know that angel tax has been largely abolished. If they still don’t apply then we will have to see how many startups are actually alive in India, Sachin Taparia, told. This means that there will be no scrutiny notice sent to startups in a share premium event. CBDT currently manually extract startup information shared in PDF form by DPIIT, said Taparia.
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VERIFICATION AND RECTIFICATION OF DOCUMENTS FILED FOR ONLINE IEC APPLICATION

DGFT vide Trade Notice No. 39/2018-19 dated 12.12.2018 has laid down a mechanism for verification of documents for online IEC application As per the Trade Notice only two documents are required for filing online application for IEC. These documents are:

(i) address proof and
(ii) cancelled cheque / Bank Certificate.

All Regional Authorities (RA) are hereby intimated that whenever an IEC is picked up for verification under the 5% mandatory check through RMS, RA needs to verify whether the documents submitted as
(i) address proof match the documents listed in Trade Notice No. 39/2015-20 dated 12.12.2018 and that the
(ii) cancelled cheque is also as per the aforesaid Trade Notice.

In case the RA observes that there is any variance in the records vis-a-vis the details in IEC, RA should ask the applicant / send an email to the applicant entity at the registered email ID and ask them to rectify the deficiencies / variance noticed in the application / records. Sufficient time of 15 days from the date of communication may be provided to the applicant to rectify such deficiencies; failing which the RA may suspend the IEC. It may be clarified to the IEC holder / applicant that modification is to be carried out by paying usual modification fee. RAs shall furnish a Monthly Report of IEC.
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FILLING SALARY DETAILS IN ITR-1 FOR FY 2018-19 GETS EASIER FOR TAXPAYERS

The ITR-1 form notified by the government for FY 2018-19 has simplified filling in salary details this year. The salary details required in ITR-1 is now just a copy-paste of the details available in the Form-16 This is a departure from the manner in which salary details were required to be filled in the previous year. This year, ITR-1 has been synchronized with Form-16 to enable salaried taxpayers to easily fill in details. In the previous year, the format in which break-up of the salary was required to be filled in was not in sync with the Form-16 which made it difficult for taxpayers to fill in their details. Form-16 is an important document for the salaried class. It is a TDS certificate issued by an employer, comprising information on the total amount of salary paid to you during a financial year and how much tax is deducted from your salary and deposited with the government against your PAN. Naveen Wadhwa, says, A salaried person files his return on the basis of Form 16 (TDS Certificate for salary) issued by the employer. Form 16 contains all information about the salary income of an assessee and tax deducted thereon. However, in respect of allowances, only the exempt part is reported in Form 16 and not the taxable part. ITR forms for the previous year, i.e., for FY 2017-18 required figures of taxable allowances, but Form 16 doesn't contain such information. Due to this salaried persons were facing difficulty in reporting the taxable portion of allowances. The new ITR forms the exempt part of allowances are required to be reported instead of taxable part. Hence, the salaried persons will not be required to use their salary slips for filing return of income and they can simply file it on basis of information contained in Form 16. While filing ITR-1, the deductions that an individual is claiming from salary income under section 16 of the Income Tax Act have to be clearly specified. In last year's ITR-1 form, an individual was required to provide the aggregate amount of deduction without specifying the nature of deduction, i.e., whether the deduction is standard deduction, entertainment allowance or professional tax. The information regarding the same is easily available in Form-16. Standard deduction of Rs 40,000 will be a new detail inserted in Form-16 as it was re-introduced in Budget 2018. The deduction on entertainment allowance is applicable only to government employees for maximum of Rs 5,000 or one-fifth of his salary excluding any allowance, benefit, or other perquisite, whichever is lesser.
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MAURITIUS PUTS INDIA-FOCUSSED FUNDS, OTHERS UNDER ITS REGULATORY LENS

Mauritius has stepped up scrutiny of offshore fund structures wanting to domicile there as the country tries to shed its image as a quasi-tax haven and showcase its compliance with all major international tax norms. The move has brought several global and India-focussed funds wanting to set up structures in Mauritius under the country's regulatory glare. The country's financial services regulator Financial Services Commission (FSC) is combing through KYC information for new fund applications undertaking extensive background checks on fund sponsors and fund managers, said sources. FSC is also reaching out to regulators of countries in which these sponsors or managers are based to verify their antecedents. The look-through principles are being applied stringently. The authorities are resorting to telephonic interviews with some of the applicants and examining issues or complaints filed against them in the past, said Richie Sancheti. The increased scrutiny is pushing back timelines and jacking up costs of setting up India-focussed funds in Mauritius. FSC is being cautious in granting licenses to offshore funds and/or sub funds. In the past few months, FSC is taking anywhere between 2-3 months to approve an application compared with a month or two taken earlier, said a person familiar with the matter. The delays may prompt several India-focussed or global funds wanting to domicile in Mauritius to set up these structures in other countries such as Cayman, Bermuda or Singapore, said experts. The upside will be that fund structures from Mauritius will come under lesser scrutiny from other jurisdictions in the future. With the higher amount of scrutiny and KYC checks, Mauritius can improve its reputation in the eyes of all other global regulators, said Sancheti. Mauritius has been making efforts to improve its reputation and trustworthiness of its jurisdiction. They have adopted a development strategy for its financial services sector which is based on continuous improvement, transparency and compliance with international norms and standards, said Neha Malviya.
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NOT ONLY MALLYA AND NIRAV, 36 BUSINESSMEN FLED FROM COUNTRY IN RECENT PAST, ED INFORMS COURT

ED Monday opposed the bail plea of Sushen Mohan Gupta, alleged defence agent arrested in the AgustaWestland VVIP choppers scam, saying there was a likelihood of him fleeing the country like 36 businessmen who had criminal cases against them. The Enforcement Directorate told special judge Arvind Kumar that 36 businessmen, have fled from the country in the recent past. The probe agency's special public prosecutors D P Singh and N K Matta countered Sushen's claim that he had deep roots in the society, saying, Mallya, Lalit Modi, Nirav Modi, Mehul Choksi and Sandesara brothers (Sterling Biotech Ltd promoters) had deeper routes in the society yet they left the country. There are such 36 businessmen who fled from the country in the last few years. During the argument, ED's advocate Samvedna Verma told the court that the probe was at a crucial stage and the agency was trying to find out who was RG referred in the diaries of Sushen. Verma also accused Gupta of influencing the witnesses in the case and told the court that he also tried to destroy the evidence in the case. The court reserved order on Gupta's bail application for April 20. Gupta has sought the relief on the ground that the agency has already completed the investigation and filed a charge sheet in the case. It is suspected that Gupta has in his possession some payment details in the Rs 3,600 crore purchase deal of AgustaWestland VVIP choppers and the link is to be unravelled, they said.
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RETAIL OUTLETS SELLING ICE-CREAM SHOULD BE TREATED AS SUPPLY OF GOODS, RULES AAR

In a ruling on a case involving Pune-based ice-cream retailer Arihant Enterprises, the AAR ruled that the supply of ice-cream from retail outlets would be treated as supply of ‘goods.’ The applicant is engaged in the business of reselling ice-cream in wholesale as well as retail sale packages. It purchases ice-cream from sole manufacturer and after that sells ‘as it is’ without any further processing/alteration/structural or chemical changes. Sale of goods or service?
With this ruling, the doubt over classification of over-the-counter sales may have been put to rest as the ruling has recognised the predominant intention as sale of goods vis-à-vis provision of service. The discussion on what differentiates restaurants from outlets in this ruling could be handy in determining classification of kiosks, food trucks, stalls, etc. The application approached the AAR with four questions — will the supply of ice-cream from its retail outlets be treated as supply of goods or supply of services; whether the supply, not being a composite supply, would be treated as supply of services; if it is composite supply, then how taxability would be decided; and if it is a supply of services, would there be GST at the rate of five per cent (as is in restaurants). It was explained that the sale of ice-creams is either in retail packs or by way of scoops. As regards sale in retail packs is concerned, the ice-cream is sold as a 500-gram retail pack. The sale mainly consists of party packs popularly known as ‘tubs’. Sale by scoop, too, are done to those who wish to consume ice-creams on a take-away basis. It was argued that the sole intention in the transaction is that of sale. There is no contract for provision of any service. AAR observed that the applicant offers no facility of serving/dining. It further held that the dominant object even in the case of ice-cream sold in scoops is a sale of goods. This transaction of selling ice-cream received in bulk and selling them in retail is akin to edible oils sales made by grocery shops wherein the grocer sells such oils in various lesser quantities after receiving the same in bulk quantity of 20 litres etc in tins/cans. The ruling further held that the applicant’s outlet differs from the conventional restaurants. In restaurants, generally the customers order food for the purpose of consuming the same there only, which are then prepared and served by waiters, etc to the customers. The ruling further concluded that even if the transaction was to be considered as a composite supply, even then the principal supply in the subject case is a sale of goods i.e. ice-creams, being the pre-dominant element of the transaction.
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PLYWOOD FIRMS SEE A FLAT FUTURE DESPITE GST LIFT

The future hasn't panned out the way organised plywood and particle board makers envisaged post the coming of the Goods and Services Tax (GST) regime. Benefits of the new tax regime which was supposed to accrue to the industry leaders have played out, but slowly, and in bits and pieces. The sector was largely unorganised where small units controlled 75% of the market before GST while there were a handful of organised players having the balance 25% mostly controlled by two listed entities: Century Plyboards and GreenPly Industries. The GST system was supposed to change all that, making the moderately sized players in the unorganised space start paying taxes while forcing the smaller ones above exemption limits for GST to close down, thus benefitting the larger players. Things haven't panned out that way. The benefits of e-way bill and GST implementation have been limited as only 25-40% of invoicing is formally processed in the sector, says a research report from BoB Capital. The GST has done better, but a long way to go. Even in our product we see that tax avoidance has come down, but not to the level we have been expecting or we desire, Sajjan Bhajanka, had said.
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HOW PEOPLE ARE EVADING GST WITH NOVEL METHODS

Around the globe, whenever new tax system is introduced there are always conflicts between Taxpayers and the revenue authorities. The Government wants its revenue to be as high as possible and for that it regularly amends the tax law to curb the novel tax resorts used by the taxpayers. Due to economic, social and political reasons a Governments have to grant a few tax exemptions, deductions, abatements and rebates which is usually mis-utilised by other sectors who does not fall in its ambit. Taxpayers wants their tax liabilities to be as low as possible and thereby resort to three mechanisms which are Tax Planning, Tax Avoidance and Tax evasion. Tax evasion is illegal and results into hefty penalties. Drawing a line between acceptable and unacceptable tax avoidance depends on the tax laws of the country and its jurisprudence, thereby there is no single rule across different jurisdictions to distinguish between the two. In fact in case of McDowell & Co. Ltd vs CTO, Honorable Apex Court of the country said that Tax planning maybe legitimate if it is within the framework of law, but colorable devices cannot be part of tax planning. It is wrong to say that it is honorable to avoid payment of tax by dubious methods. It is obligation of every citizen to pay tax honestly without resorting to subterfuges.

MENACE OF FAKE INVOICES
Fake invoices have become a popular term in last one year, however actual meaning of this is unknown to many. Fake invoices basically mean issuance of an invoice without any underlying supply of goods or services Issuance of fake invoices (also known as dabba invoices) are commonly seen for goods which are supplied to retail customers not claiming any tax credit. Till date tax authorities have zeroed in on fake invoices of cement, steel, high-value luxury bags and clothes, beauty products, papers, high-cost electronic items like IPhone, IPad etc. and hospitality services including banqueting. It is continuously found by the taxing authorities that registered persons are buying fake invoices through an agent, who is accountable for finding such suppliers and also ensuring smooth flow of cash in the chain. Fake invoices is a double whammy as it reduces GST collections and also have an immediate impact on direct tax collections.

CONSTRUCTION EXPENSES
Section 17 (5) of GST law states that; Input tax credit shall not be available in respect of the goods or services or both received by a taxable person for construction of an immovable property on his own account including when such goods or services or both are used in the course or furtherance of business subject to the condition that such construction expenses are capitalised, to the said immovable property.There is no monetary limit guiding the capitalisation of an expense and it is left to the taxable person to decide the same in the light of applicable Accounting Standards. Now what has been done by the taxable persons is that they are not capitalising the amounts in their books and are claiming the GST paid as Input Tax Credit. In the erstwhile regime of VAT and Excise both tax credit on account of any civil construction was not allowed and thereby it always formed part of the cost of the company. However, taxpayers are now using the technical loophole in GST regime to claim additional tax credit which results into colossal loss for the exchequer.

E-WAY BILL
Concept of E-way Bill was introduced by the Government to keep a check on Tax evasion and made applicable only on the motorized vehicles. E-way bill is an online generated document required by the person in charge (PIC) of the transportation for the movement of goods. As the E-way bill was applicable only on motorized vehicles the traders found a different way to evade GST. Some of them are now using Horse-carts, Bullock carts or manual carts to transport goods across smaller distances. Some of the traders who intend to work under radar are now using railways to evade taxes. Unlike goods moving through road transport which is being stopped in midway, there are virtually no checks in case of railways and making it easier for the supplier to supply goods on a rail network without using an E-way Bill. Chances of tax evasion on rail network would be high till the time there is seamless flow of data from servers of Indian Railways to GSTN.

ROUND-TRIPPING
Round-tripping is a mechanism whereby a transporter uses the same set of documents multiple times for transportation of different consignments. Post E-way bill introduction this modus operandi has been limited but is still not eliminated altogether. Goods which are transported from Delhi to Gurgaon distance of which is less than 100 Kms. E-way would have a validity of 1 day, which is sufficient for 3-4 round trips on the same vehicle. Every round trip leads to a tax evasion of full load picked up the vehicle. Checking of such round tripping in difficult task without implementation of PAN India Fast-tag system on all nationational and state highways.

HOSPITALITY INDUSTRY
Nowadays Hospitality industry generally gets its revenue through Online Travel Agents (OTAs) such as Booking.com, MakeMyTrip, TripAdvisor etc. Guests book their accommodation through OTAs and pay an amount to OTAs directly and OTAs pay booking amount to Hotels after deducting their commission. Now what some Hotels are doing is that they book the revenue in their books of accounts on net basis i.e. Gross booking amount less commission paid to OTA and pay GST on that net amount, instead booking and paying tax on gross amount. Net effect of this transaction is that Government does not get GST to the extent of commission paid to the OTAs, which in several cases would be as high as 25% of the top line. Many a times this reduction of OTA commission also results in lowering of tax brackets. If the applicable tariff of a hotel room booked through OTA is INR 7,600/- and 20% of the booking amount is charged by OTA as a commission. Then the total amount of revenue booked by the hotel is INR 6,080/- (i.e. INR 7600-1520 being commission amount of OTA) and the rate charged is 18%. Which principally should have been 28% due to tariff falling in the slab of INR 7,500/- and above.

TAX RATES WRONGLY CHARGED
Frequent changes and multiple rates have become an easy way to evade tax in GST regime. There are many entries in Tax rate schedule where the rate of tax depends on the price of a commodity like in case of clothing, footwear etc. In these industries retailers are artificially vivisecting the invoice value into two or more components to claim tax advantages. In other case of solar power projects the tax avoidance is seen by tax authorities. Solar power generating systems (SPGS) are taxed at the rate of 5% and other supplies are to be taxed at the rate of 18%, but technically law does not define SPGS. This mechanism of tax avoidance is very difficult to identify and track in real-time due to its non-conspicuous nature, even though it could pegged as one of the most polished form of tax lowering.

NOTICE PAY RECOVERY/EARLY EXIT PAY
Generally companies have an agreement with their employees regarding notice period to be served in the event of their exit from the organization. However there is always a clause that outgoing employees may leave the organization early after paying a certain amount called Notice Pay. Department is of the view that GST is applicable on such Notice pay recoveries and thereby they have issued notices to several MNC companies on this point. Corporate are of the view that there is no underlying principle of supply in this case and thereby no GST is applicable. We will see the fate of this litigation once the matter reaches higher courts in India. Till then department will say that it is tax evasion and taxpayers would say that it is tax terrorism.

On January 4, 2019 Shiv Pratap Shukla in a written reply to the Rajya Sabha said that during the period April 2018 to December 2018, total 8917 cases of tax evasion of central excise, service tax and GST were detected involving a massive amount of INR 48,000 crores. Of this, investigations in 3626 cases of GST evasion was initiated by the Government and on the basis of investigation, amount of GST evaded estimated to be over INR 15,000 crores out of which close to INR 10,000 crores was recovered by the Government. By reading above methods anyone would appreciate the innovation and courage of an Indian mind to evade taxes in broad daylight.
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WATCH THE FILM AND THEN TAKE A CALL: SUPREME COURT TO EC ON PM MODI BIOPIC

The Supreme Court on Monday asked the Election Commision to watch the Vivek Oberoi starrer biopic on Prime Minister Narendra Modi and then take a call on whether it should be banned The bench headed by Chief Justice Ranjan Gogoi asked the poll body to file a report in a sealed cover by April 22 when the court will further hear the matter. This comes after producers of the film 'PM Narendra Modi' moved the apex court challenging the Election Commission's ban on the release of a biopic till the general election is over. The poll panel had on April 10 banned the screening of the biopic during the current poll period, saying any such film that subserves purpose of any political entity or individual should not be displayed in the electronic media. The Commission, in a separate order, had also directed the producers not to exhibit the film titled 'PM Narendra Modi' till further orders. The copy of the order was also sent to the Central Board of Film Certification chairman and Secretary, Information and Broadcasting ministry. Votes for all 543 seats will be counted on May 23 after the end of the seven-phase polling on May 19. It is claimed that such creative contents are kind of surrogate publicity by the candidate or the political party during the period of model code. Though the display materials claim to be part of creative content, it is contended that these have propensity and potentiality to affect the level playing field which is not in consonance with the provisions of the model code of conduct, the EC had noted. The order had specifically stated that in view of the admitted acts and material available on record, this film being a biopic on Narendra Modi, prime minister and a political leader and a prospective candidate in the current general elections can not be exhibited in view of Commission's order.
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GUJARAT: MONEY SIPHONED, POST OFFICE ASKED TO REPAY

The state consumer forum has directed the senior superintendent of post office in Fatehgunj, Vadodara to pay a depositor Rs 1.4 lakh with interest after the amount was withdrawn from his account using fake signature. The case came to the forum after the post office challenged an order of the district forum. Later Shah found that not only had Rs 1.4 lakh being withdrawn from his account but that a part of the money was invested in the name of one Namrata and Ruchir Bhatt. Shah alleged that the post office officials had conspired with the agent to fake his signature to withdraw his money. The counsel for the post office argued that the MIS account of Shah was closed as per his request. It further said that the agent for post offices are appointed by the government and the office itself has no role to play in it. Moreover, in the records of the post office, the reinvestment request for the money in Shah's account was in the name of one Namrata and Ruchir Bhatt and so the post office did as it was directed. The counsel for Shah argued his passbook had the post office's stamp and it showed that he had two MIS schemes of Rs 70,000 each. It further argued that even if for a moment one were to consider the post office's argument that the withdrawal form was signed by Shah even then as per the rules, no amount above Rs 20,000 can be given in the form of cash. It further added that the post office officials had broken the law by paying an amount in excess of Rs 20,000 in cash and if they had paid the money in cheque they have no record to show whom it was paid to.
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GOLD SMUGGLING IN INDIA SLOWS DUE TO ELECTION SEIZURES OF CASH, BULLION

India's gold smugglers have slowed their operations over worries their shipments will be caught up in seizures of cash, bullion, booze and drugs that are aimed at controlling vote-buying in the country's national elections, industry officials told. In India, political parties and their supporters often offer money or goods in exchange for votes. The Election Commission, which monitors the polls, tries to prevent this by setting up highway checkpoints to seize cash, gold, liquor and other high-value items that candidates avoid mentioning in their expenses due to a cap on the amount they can spend. After a big seizure in Mumbai, smuggling has gone down drastically. Grey market operators don't want to take the risk during the election period, Anantha Padmanabhan, chairman of All India Gem and Jewellery Domestic Council (GJC) told Reuters. Gold smuggling surged in India after the government raised the import duty to 10 percent in August 2013. Grey market operators - businesses that smuggle gold from overseas and sell it in cash to avoid the duties - got a further boost in 2017 when India imposed a 3 percent sales tax on bullion.
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SC GIVES RAHUL GANDHI TILL APRIL 22 TO EXPLAIN RAFALE COMMENTS

The Supreme Court on Monday sought Congress President Rahul Gandhi’s explanation of certain comments he had made to media and public after the top court had passed an order admitting additional documents in the review petition of Rafale judgment. The top court, while making it clear that the comments made by Gandhi had been wrongly attributed to the court also said that politicians should, in their speeches, not attribute any findings or views to the court, unless the same have been recorded in the order. We have considered the matter. We make it clear that this Court had no occasion to record any view or finding or make any observation as allegedly attributed to the Court by the respondent (Rahul Gandhi) in as much as what was decided by this Court was a purely legal question of admissibility of certain documents to which objections were raised by the Attorney General, a three-judge bench led by Chief Justice Ranjan Gogoi said. Gandhi has been asked to give his explanation by April 22, and the court will next hear the matter on April 23. The top court was hearing a contempt petition moved by Bharatiya Janata Party (BJP) leader Meenakshi Lekhi against Gandhi for making comments which he allegedly attributed to the top court.
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EC BARS MAYAWATI, ADITYANATH FROM POLL CAMPAIGNING AFTER SC ENQUIRY

The Election Commission (EC) on Monday banned Yogi Adityanath and Bahujan Mayawati from election campaigning for 72 hours and 48 hours, respectively, starting from 6 am on Tuesday, for violating the Model Code of Conduct by making objectionable statements in their speeches. The EC action came after the Supreme Court took note of the alleged hate speeches made by Mayawati and Yogi Adityanath during campaigns and sought to know from the poll panel about the action initiated against them so far. Mayawati was issued the notice for her speech in Deoband appealing to Muslims to not vote for a particular party. The BSP chief had prima facie violated the model code of conduct, the poll panel found. Adityanath was served the notice for his Ali and Bajrang Bali remarks while addressing a rally in Meerut.
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BLACK MONEY CASE: I-T DEPT CONDUCTS RAIDS AT DOZEN LOCATIONS IN KARNATAKA

The Income-Tax Department Tuesday said it is conducting searches at about a dozen premises in Karnataka on charges of tax evasion. The raids are being conducted in state capital Bangalore, Hassan and Mandya and the department said the action is aimed against tax evaders and blackmoney generators. Official sources, however, indicated that links of these persons with respect to ongoing polls will also be a part of the investigative operation. The searches are based on credible intelligence that certain businessmen have earned income not disclosed to tax and are in possession of undisclosed assets. Taxpayers covered in the search operations are engaged in the business of real estate, quarrying and stone crushing, executing government contracts, operating petrol bunks, saw mill and managing cooperative banks, the department said in a statement. These are sectors, it added, which are prone to generation of blackmoney. It said five residences in Hassan, one each in Bangalore and Mandya along with their business premises are being covered as part of the search operations.
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‘INTRODUCING GST WAS A BOLD MOVE’

Sanjeev Sanyal, on Monday said if this government is given another opportunity for next five years they have more ‘painful’ reforms referring to the GST, insolvency and bankruptcy code and other reforms that the government has brought in. Sanyal said the benefits of these reforms are longterm. We have done these major structural changes in the last few years, the benefits of which we will see over a period of time. Introducing them was disruptive but as I said we have more in the pipeline for you, he said, adding the fact that India had an extremely complicated indirect tax system which is not a new discovery that this government has made. Not just implementation but introducing the GST was a very complicated thing, he said, adding that one thing was certain that we will have unintended consequences. Nobody knew that what would happen when we actually introduced it. The only way to do it was to implement it and then find out. The political leadership took the call and it was a very gutsy call. For the first three months, it did not work; for the next three months, it sort of worked and one-and-a-halfyear later, we had a system that works reasonably well, it is not perfect but it is a dramatic improvement from what was there before, he added. In a country like this, we introduced some major painful reforms and many people grumbled about it. But in the end, it is now accepted and is a part of our lives, said Sanyal. On the reforms that should be done, Sanyal said judicial reform is a radically important thing. I would argue that the single most important reform required now is judicial reforms. It would include the processes, number of judges and how the court and tribunal system functions. When asked what other reforms the country requires, Sanyal said the other two reforms required are administrative and higher education reforms. Both are very important but I would argue that judicial reform is the single most important reform because these two reforms will also get stuck if you don’t have judicial reforms. All of these things can be driven only if you have done judicial reforms. This is the most important reform that the next government can do, Sanyal told.
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‘WON’T RAISE INCOME TAX’: RAHUL GANDHI DEFENDS NYAY WITH A JAB ON PM MODI

Rahul Gandhi on Tuesday said that Prime Minister Narendra Modi is misleading the middle class over his party’s poll promise of providing cash support to the poor families. Gandhi said if the Congress is voted to power, it will not hike the income tax rates to fund the minimum income guarantee scheme. Gandhi, said, Mr Narendra Modi says that the money for the NYAY scheme is going to come from the middle class. But I want to make it clear to the middle class of Kerala and the country, you are the engine of India’s growth. We are not going to take a single rupee from the pocket of middle class. The income taxes will not be raised at all. Mr Narendra Modi gave Rs 35,000 to Nirav Modi, Rs 35,000 to Mehul Choksi, Rs 30,000 to Anil Ambani, to Vijay Mallya, Lalit Modi…These are the people who are going to pay for NYAY, said Gandhi, who is contesting from Wayanad apart from Amethi Lok Sabha seat in Uttar Pradesh. The Congress has promised to roll out Nyuntam Aay Yojana or NYAY, a minimum income guarantee scheme for the poorest 20 per cent families of the country. Gandhi has been leading the Congress campaign with the promise of rolling out NYAY if the party forms the next government at the Centre after the Lok Sabha polls that ends on May 19. Narendra Modi did demonetization and gave you Gabbar Singh Tax. He took thousands and thousands of crore out of the Indian economy…small businessmen, shopkeepers were destroyed. Mr Narendra Modi demonetised Indian economy, NYAY will remonetise Indian economy. The damage Mr Narendra Modi did will be fixed, said Gandhi at the rally where he faced difficulties with translation from his English speech to Malayalam.
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I-T DEPARTMENT CONDUCTS RAIDS AT DOZEN LOCATIONS IN KARNATAKA

The Income-Tax Department Tuesday said it is conducting searches at about a dozen premises in Karnataka on charges of tax evasion. The raids are being conducted in state capital Bangalore, Hassan and Mandya and the department said the action is aimed against tax evaders and blackmoney generators. Official sources, however, indicated that links of these persons with respect to ongoing polls will also be a part of the investigative operation. The searches are based on credible intelligence that certain businessmen have earned income not disclosed to tax and are in possession of undisclosed assets. Taxpayers covered in the search operations are engaged in the business of real estate, quarrying and stone crushing, executing government contracts, operating petrol bunks, saw mill and managing cooperative banks, the department said in a statement. These are sectors, it added, which are prone to generation of blackmoney. It said five residences in Hassan, one each in Bangalore and Mandya along with their business premises are being covered as part of the search operations.
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FORGERY CASE: CBI RAIDS SIX LOCATIONS IN CITY LINKED TO PAREKH ALUMINEX

The Central Bureau of Investigation (CBI) on Thursday raided six locations linked to Parekh Aluminex in Mumbai in connection with its probe into allegations that the manufacturer of basic precious and non-ferrous metals had forged financial information to take Rs 1,446 crore of loans According to the CBI’s case, the company borrowed the loans from a consortium of nine banks between 2011 and 2014 by submitting false and fabricated financial data, including forged balance sheets. The funds were then allegedly diverted through shell companies into the accounts of certain individuals and their associate companies, people in the know told. The company has since defaulted on repayments, they said. Rs 468 crore was diverted into the Kamlesh Kanungo Group for payment towards machinery and raw material which never existed; Rs 513 crore was paid to the Kirti Kedia Group for construction purposes and Rs 110 crore was paid to JK Shah towards financial brokerages. Probe has revealed that none of these activities were carried out.
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K'TAKA: I-T RAIDS AT PREMISES OF KUMARSWAMY'S CLOSE AIDES

Officials from the Income Tax department are conducting raids at the residence of Zilla Panchayat President and Janata Dal (Secular) leader Nagarathna Swamy in Maddur, sources said on Tuesday. Raids are also being carried out at Zilla Parishad member Timme Swamy's premises, as well as two firms belonging to Nagarathna, namely Someshwara Fertiliser and Saw Mill, sources added. Both Nagarathna and Timme are said to be close aides of Karnataka Chief Minister HD Kumaraswamy. Other than Mandya, the I-T department is carrying out searches in Hassan and Bangalore. As per the I-T department, a total of five residences in Hassan, one in Bengaluru and one in Mandya along with their business premises are being searched.
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MEHUL CHOKSI CRIES FOUL, CLAIMS REAL SCAM CULPRITS FREE

Key accused in the PNB fraud case, Mehul Choksi on Monday said that the actual culprits of the Rs 14,000 crore fraud are roaming free and being protected, while he has been implicated without any evidence. In a statement, Choksi accused Debajyoti Dutta, proprietor of Rishika Financials and Gokulnath Shetty, Deputy Manager of the Brady House branch of the Punjab National Bank, of being the real culprits behind the bank fraud. Debajyoti Dutta of Rishika Financials, who was in the business of discount financing Letters of Undertakings, paid more than a crore of rupees of bribes to Gokulnath Shetty, Deputy Manager of the Brady (House) Branch of Punjab National Bank. Dutta has been conveniently and mysteriously made a witness in the case on behalf of PNB in the alleged scam, rather than an accused, Choksi said. He alleged that Dutta had charged an arranger fee for the service, which was known to and approved by senior PNB officials. The kickback that Shetty would get from Dutta was constant and illicit, according to Choksi. This is not being investigated despite the fact that in his 20-page statement, Dutta has clearly outlined this clever arrangement in detail. But it is vital to note that not once in his statement, has Dutta linked his actions to Choksi or any of his firms. The relationship between Dutta and Shetty would have ended with Shetty's proposed transfer from the Brady House branch, in 2013, he said. He said that while some PNB officials have come under investigative scrutiny, the larger role of the the bank and its failure to exert oversight has been missed. The PNB report documents the fact that top level bank officials were aware of the fraud perpetrated by Dutta and choose to do nothing about it, Choksi added.
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MP COPS NOW PROBING ROLE OF BUREAUCRACY IN RS 3000 CRORE WORTH E-TENDER SCAM

After arresting four persons in the e-tender scam, the Madhya Pradesh police's Economic Offence Wing (EOW) is now trailing its guns on bureaucrats whose role are suspicious in the biggest online heist to favour private bidders in award of several government contracts that run into more than Rs 3000 crore. EOW swung into action late and registered an FIR on April 10 much after Congress occupied power in Madhya Pradesh. And since then it has arrested four persons and the last being Nand Kumar Bramhe -- a senior officer of State Electric Development Corporation. Brahme, who was earlier on special duty at MP State Electronics Development Corporation Ltd, was taken in police custody after he was produced in a local court. Similarly, three directors of Bhopal-based Osmo IT Solutions were also arrested on Thursday and were interrogated to find out the scam was scripted.
EOW sources stated now the probe would focus on the role of bureaucrats, including of some IAS officers, who allegedly connived with backhand players and private bidders to rig encrypted bids. EOW chief KN Tiwari told that a team of investigators was in Bangalore to investigate Antares -- one of the two service providers which was assigned the task of application development and maintenance of the online portal for tender bidding. Tiwari stated that the probing team would look after the role of the other service provider Tata Consultancy Services once they piece together how the software was compromised. The Additional Director General stated that the EOW would not spare bureaucracy but was waiting for clinching evidence to lay its hands on officials through whom sneak preview of the bid price was allowed to select few bidders in nine contracts. In the FIR too while referring to tampering in different tenders, the EOW hints at the role of state officers by stating that unauthorized use of 'digital signatures of the tender opening authority was part of a criminal conspiracy due to which e-tender scam took place since 2014.
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SC SEEKS RESPONSE FROM CHIDAMBARAM'S WIFE, SON KARTI ON IT DEPT PLEA

The Supreme Court Tuesday sought responses from Congress leader P Chidambaram's wife Nalini and son Karti on an appeal of the Income Tax department against the Madras High Court order quashing criminal prosecution against them in an alleged blackmoney case. A bench headed by the Chief Justice, while issuing notices to the two, made clear it will not stay the Madras High Court's 2018 order quashing criminal prosecution against the Chidambarams. The issue relates to alleged non-disclosure of overseas assets and bank accounts held by Chidambaram's wife, son Karti and daughter-in-law Srinidhi.
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PM NARENDRA MODI FAILED TO FULFIL PROMISES: RAHUL GANDHI

Rahul Gandhi Tuesday said he has failed to fulfil the promises made during the last five years. The promises Modi has given to you, he has not fulfilled. but Anil Ambani gets Rs 30,000 crore in Rafale deal. Hitting at the Sangh forces, the AICC chief alleged the country is now under attack from the BJP-RSS and there was an idealogical fight going on between the BJP on one side and Congress on the other. No matter how many times you (BJP/RSS) attack us, we will use love and non-violence to convince you are wrong, he said. Gandhi assured the cashew farmers in the state that his party, if voted to power, will to take up their cause. We will start a conversation to help make cashew growing a viable alternative, he said adding that it was an honour for him to fight elections from kerala.
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MURLI MANOHAR JOSHI SEEKS EC PROBE INTO CIRCULATION OF FAKE LETTER IN HIS NAME

Murli Manohar Joshi has sought an inquiry by the Election Commission into a fake letter being circulated in his name on social media and critical of the party's leadership and Lok Sabha poll prospects. The fake letter, addressed to another party veteran L K Advani, has been in circulation for last few days. Demanding an investigation by the poll panel, Joshi has written to Chief Election Commissioner Sunil Arora that he has not written any such letter. My friends in media called me up and told me that since a letter addressed by me to L K Advani Ji has been circulated on social media. I have read the contents of it and I am attaching them with this letter. I have not sent any such letter to Advani Ji. Kindly, immediately look into the matter and find the source of the letter, through which it came to social media, Joshi said. Advani, who has been replaced by the BJP president Amit Shah in the Gandhinagar Lok Sabha seat, said earlier this month that his party has never regarded those who disagreed with it politically as anti-nationals or enemies but only as adversaries, remarks which came at a time when top BJP leaders have used anti-national barbs against political rivals on the issue of national security.
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AFTER SC REFUSES TO STAY MADRAS HC ORDER, TIK TOK SAYS IT HAS FAITH IN THE INDIAN JUDICIAL SYSTEM

China's Tik Tok, stuck in a legal tussle after the Supreme Court on Monday refused to stay the Madras High Court order imposing a ban on the app said it has faith in the Indian Judicial system and the stipulations afforded to social media platforms by the Information Technology (Intermediaries Guidelines) Rules, 2011. The company said it is committed to 'continuously enhancing its existing measures and introducing additional technical and moderation processes as part of its ongoing commitment to its users in India.' The Supreme Court has posted the matter for the next hearing on April 22 as the case is coming up in the Madras High Court. As per the proceedings in the Supreme Court, the Madras High Court will hear the matter on ex parte ad interim order. The Supreme Court has listed the matter again for April 22, 2019, to be apprised of the outcome of the hearing on the April 16th, 2019 before the Madurai Bench of Madras High Court In line with this, we have been stepping up efforts to take down objectionable content. To date, we have removed over 6 million videos that violated our terms of use and community guidelines, following an exhaustive review of content generated by our users in India, the company said.
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RAHUL GANDHI SAYS WILLING TO GIVE 4 SEATS TO AAP, BUT ARVIND KEJRIWAL MADE A U-TURN

Rahul Gandhi opened up on the much-debated alliance between his party and Arvind Kejriwal’s Aam Aadmi Party in Delhi. Taking to Twitter to put out his stand for the first time since the discussions on a tie-up began Rahul predicted doom for the Bharatiya Janata Party in Delhi if the two parties were to join hands for the Lok Sabha elections in the national capital. An alliance between the Congress & AAP in Delhi would mean the rout of the BJP. The Congress is willing to give up 4 Delhi seats to the AAP to ensure this, Rahul said on Twitter. He also took a dig at Delhi CM Kejriwal, squarely putting the blame on the AAP chief for the impasse in the finalisation of this alliance. But, Mr Kejriwal has done yet another U-turn! Our doors are still open, but the clock is running out, Rahul said mincing no words on the flip-flops by the AAP on its alliance with the Congress. The AAP is believed to have told the Congress that the alliance will be based on the condition that it gets 18 seats in a tie-up beyond Delhi. On the AAP’s list of demands is seats in Punjab, Haryana as well as the Chandigarh seat. However, the Congress wanted to join hands with the AAP only in the national capital. Both the parties have expressed the desire to come together to defeat the BJP, which won all seven seats in the last Lok Sabha polls. The talks for the alliance have been on and off for the last few months. But this is the first time the Congress president has opened up on proposed alliance.
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CAN YOU BEHAVE HOWEVER YOU WANT?: CHANDRABABU NAIDU QUESTIONS ECI

Questioning why that 50% of the voter-verified paper audit trail (VVPAT) cannot be counted, Andhra Pradesh chief minister and Telugu Desam Party (TDP) president Chandrababu Naidu on Monday attacked the Election Commission of India (ECI) on malfunctioning of electronic voting machines (EVM). Just because you are the Election Commission, can you behave however you want? Naidu questioned, and further demanded that the ECI respond to the opposition’s demands. Quoting Dr. B. R. Ambedkar, Naidu said that citizens losing their right to vote is a fraud on the constitution of India and went on to claim that voting had continued till 4.30 am the next day after the process began on 11 April, due to issues with EVMs. The AP chief minister even alleged that the date of polling in AP was decided at the behest of the Bharatiya Janata Party-led Centre. Last time (2014) elections were held at the end, and now it was held in the first phase itself. So what is the answer to that? Naidu questioned. Adding that 25 lakh names from the electoral lists were deleted in the neighbouring Telangana, he demanded an explanation about it and other discrepancies. Ever since polling ended on 11 April in Andhra Pradesh, the TDP has been up in arms against the ECI, demanding the election body to match 50% of the VVPAT with the EVMs. The state had witnessed issues in certain places wherein polling began late due to problems that cropped up in the EVMs. Naidu and other TDP leaders also met the chief election commissioner on 13 April in New Delhi, wherein he submitted a complaint. His team also met other officials to discuss issues pertaining to EVMs. We are very clear. There is no other option but to count VVPAT. I am asking what the problem is in counting 50% of the machines (EVMS, to match with votes with the VVPAT). The election commission has to answer all this, not for me but for the voters. What is the benefit of asking people to vote then?, Naidu said. The AP chief minister has also been alleging that the chief electoral officer (AP), Gopal Krishna Dwivedi, has been favouring the main opposition YSR Congress Party, led by its president Y. S. Jagan Mohan Reddy. A day before voting, Naidu had written him a strongly worded letter and even protested against the CEO, for being arbitrary.
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‘MOST UNFORTUNATE’: OMAR ABDULLAH AFTER STONE-PELTERS TARGET MEHBOOBA MUFTI’S MOTORCADE IN ANANTNAG

Mehbooba Mufti’s cavalcade came under attack from stone-pelters on Monday in Jammu and Kashmir’s Anantnag district. The incident occured when Mufti was visiting the shrine in the district to pay obeisance and was returning to Bijbehara, police said. While Mufti managed to escape unhurt in the incident, her driver sustained injuries and a spare vehicle that was part of her cavalcade was also damaged, the officials said. Former chief minister Omar Abdullah came out in solidarity with Mufti following the incident and condemned it. Taking to Twitter, Abdullah said, Most unfortunate. We condemn this attack and send our best wishes to her injured SSG security person for a speedy recovery.
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INDIA HOPES TO AVOID US SANCTIONS OVER RUSSIAN MISSILE DEAL

India is hopeful it will avoid US sanctions over its purchase of Russia's S-400 missile system, Defence Minister Nirmala Sitharaman told AFP. New Delhi has been heard and understood by the US administration over its accord to buy the S-400 missile defence system for $5.2 billion, the minister said in an interview this week. Prime Minister Narendra Modi made the deal with Russian President Vladimir Putin in October, defying US warnings of sanctions on countries buying Russian military equipment. The sanctions were part of measures to punish Moscow for its actions in Ukraine in 2014. It has also warned NATO member Turkey of sanctions for buying the S-400, and has suspended Turkey's participation in a US jet programme. Sitharaman told AFP that Washington has taken on board that India, bordering both Pakistan and China, needed arms from Russia, and others, to remain a strong partner. Negotiations with Moscow, a longstanding supplier to India's military, on the S-400 began before the US sanctions were introduced, she said. In the case of S-400 we have explained ourselves well. That has been heard and understood, Sitharaman said. They have appreciated the point of view put forward. Asked if she was confident that India would avoid sanctions, Sitharaman said: Yes I hope so.
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FY19 OIL IMPORT BILL COULD BE HIGHEST UNDER NARENDRA MODI

A late surge in oil prices is expected to increase India's oil import bill to its five-year high. As per estimates, India could close 2018-19 with crude import bill shooting to $115 billion, a growth of 30 per cent over 2017-18's $88 billion. The latest estimates are based on increase in global crude oil prices from the second half of March, when prices reached a new high in 2019. Crude is hovering around $70 a barrel on the back of extended production cuts from the Organization of the Petroleum Exporting Countries (OPEC) and Russia, and expectation of demand pick-up. The latest estimates suggest we could touch or cross $115 billion in oil imports in FY19. This is the highest level of imports in the five years of the Prime Minister Narendra Modi-led NDA government. The Modi government started with an import bill of $112.74 billion in FY15. This, however, went down in subsequent years as the global oil prices crashed, said an official source. However, contradicting apprehensions, the Oil Ministry's Petroleum Planning and Analysis Cell (PPAC) in its latest assessment has made a conservative estimate of import bill growing by 27 per cent from $88 billion in 2017-18 to $112 billion in 2018-19. Interestingly, PPAC's estimates are based on the Indian basket of crude oil price at $57.77 a barrel and exchange rate at Rs 70.73 against the dollar. This estimate has long been breached with price of Indian basket of crude hovering at $70 a barrel. On the rupee front, however, there is some relief as the currency gained a bit in March after running over Rs 70-71 to a dollar for most of January and February. The oil import bill at over $115 billion will take it closer to FY13 and FY14 levels, when international oil prices had skyrocketed and hovered around $100 a barrel for most of the year. If crude price rises $1 per barrel, the net import bill will increase by Rs 3,029 crore. And if exchange rate rises by Re 1 to a dollar, the net import bill will increase by Rs 2,473 crore. The PPAC estimate is for January-March 2019. While the recent oil price spike has alarmed the government, the fall in crude rates led to big savings in FY16 and FY17. India's bill nearly halved to $64 billion in FY16 for 202.1 million tonnes crude oil shipment, against import of 189.4 million tonnes for $112.7 billion in the FY15. In FY17, the import bill, however, rose marginally to around $70 billion. The lower import bill came on an average crude price of $46.17 a barrel in FY16. In FY17, the average crude price increased marginally to $47.56 a barrel. The Indian basket of crude oil averaged $56.43 a barrel in FY18.
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TECHNOLOGY ON INDIA'S SIDE IN BALAKOT OPERATION: IAF CHIEF

Technology was on India's side in the Balakot air strikes and the results would have been further tilted in the country's favour if the Rafale jets were inducted on time, Air Chief Marshal B S Dhanoa said on Monday. In the Balakot operation, we had technology on our side, and we could launch precision stand of weapons with great accuracy. In the subsequent engagements, we came out better because we upgraded our MiG-21s, Bisons, and Mirage-2000 aircraft, he said. The results would have been further skewed in our favour had we inducted the Rafale aircraft in time, Dhanoa said.
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WILL BE CARRYING OUT JOINT EXERCISES WITH COAST GUARDS: ARMY CHIEF

Bipin Rawat on Monday said that the Army has plans to hold joint exercise with the Indian Coast Guard. We are inducting some Air Cushion Vehicles (ACVs) and since they (Coast Guard) have expertise in it, we will be carrying joint training and ultimately joint exercise along with Coast Guards on how to operate this ACVs inland and along the coastal area, General Rawat told ANI. He also said that the newly commissioned Indian Coast Guard Ship ICGS Veera will help the Coast Guard to monitor the maritime boundaries more effectively and will also add to their strengths. Coast Guard has been carrying its task in a professional manner and continuously upgrading their efforts. This happens only when they are provided additional resources. ICGS Veera which has been commissioned will add to their strengths, he said.
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INDIA PROTESTS AGAINST US-EU MOVE AT WTO

India, South Africa and China are among those that have pushed back against a joint US-EU proposal to call out and punish countries that have not followed notification requirements under various World Trade Organization (WTO) agreements. The countries feel it is unfair to impose harsh requirements on developing countries facing deep capacity constraints, and are reminiscent of colonial era rules. As part of proposed reforms to the global trade body, the US and EU, along with Japan, Canada, Australia, Costa Rica, Argentina and Taiwan, on 11 April, sought to impose stringent notification requirements including financial penalties, on countries for failure to comply. At the meeting of WTO’s Council on Trade in Goods (CTG), the US justified the proposal on grounds of chronic low level compliance with existing notification requirements under many WTO agreements (by members). It seeks to allow a counter-notification of another member concerning notification obligations. Under this practice, deemed controversial by many countries, a WTO member can issue a counter-notification against a member, claiming the latter had breached its commitments under that specific WTO-agreement. Recently, the US had filed counter notifications claiming New Delhi’s subsidy schemes, especially minimum support prices for rice, wheat and cotton, breached India’s scheduled subsidy commitments to the WTO. India, however, rejected the US stand saying it was based on flawed assumptions and erroneous practices. The counter-notification by the US on Indian grains and cotton was based on data from American farm lobbies, which reckon India as a major threat to its subsidized-exports to countries, said a trade envoy, who asked not to be named. The sponsors also proposed administrative measures in case a member fails to provide a required notification by the deadline provided under an agreement. These would kick in after a member fails to provide notifications within one year of the deadline, and would include barring representatives of the erring country from presiding over WTO bodies and even financial penalties. Administrative measures will also include naming and shaming provisions such as the Member shall be designated as a Member with notification delay; representatives of the Member will be called upon in WTO formal meetings after all other Members have taken the floor, before any observers; and when the Member with notification delay takes the floor in the General Council, it will be identified as such. In an overwhelming rejection of the proposal many developing countries rallied around India and South Africa, saying there was no place for such a proposal in the 164-member inter-governmental trade body.
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NO GRUDGES IF INDIA DECIDES TO SKIP BRI FORUM: CHINA

China on Monday said it won't hold a grudge against India if it skipped the second edition of the Belt and Road Initiative (BRI) forum, an event related to the multi-billion dollar connectivity project, to be held this month. Beijing also said even though some countries have wrongly judged the project, the growing support for the initiative spoke volumes. Like 2017, India may boycott the forum, citing its opposition to the key artery of the project that passes through the Pakistan-administered-Kashmir. Last month, Indian envoy to China Vikram Misri had said New Delhi could not be the part of any initiative that ignored its sovereignty and territorial integrity. He was referring to the China-Pakistan Economic Corridor (CPEC), the BRI's crown jewel. Whether the Indian side will participate in the BRI forum, I think you need to ask India for more specific answer. I would like to re-emphasise that the BRI is proposed by China, but it's already an international public good, Chinese Foreign Ministry spokesperson Lu Kang said. As for the Indian comment on not participating in the BRI for various reasons, I would like to say the BRI is an open and inclusive economic cooperation initiative and does not involve territorial and maritime dispute, Lu said referring to Misri's remark.
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INDIA, ASEAN VOW TO STEP UP TIES IN MARITIME SECTOR, BOOST CONNECTIVITY

India and ASEAN have resolved to strengthen ties by deepening cooperation in the maritime sector and boosting connectivity. The ASEAN-India SOM reviewed the strategic partnership and its future direction. It assessed the progress of cooperation under all three pillars -- political-security, economic and socio-cultural, the MEA said. The SOM leaders also exchanged views on regional and international issues of interest to ASEAN and India. They agreed to deepen maritime cooperation as decided at the ASEAN-India Commemorative Summit 2018. In this context, they proposed to undertake a variety of measures, including enhanced cooperation in the sub-sector of Blue Economy, the MEA said. It was decided at the meeting to give an impetus to ASEAN-India connectivity in all its forms. The two sides also discussed the ways and means to further deepen cooperation on financial matters as well as overall strengthening of the ASEAN Secretariat. The two sides also vowed to step up cooperation in renewable energy and hold an ASEAN-India Conference on Renewable Energy in 2019. The Energy and Resources Institute (TERI) and the ASEAN Centre for Energy (ACE) would be the co-partners for this project.
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US DENOUNCES COERCION AS CHINA CONDUCTS DRILLS NEAR TAIWAN

Chinese bombers and warships conducted drills around Taiwan on Monday, the latest military manoeuvres near the self-ruled island that a senior U.S. official denounced as coercion and a threat to stability in the region. The United States has no formal ties with Taiwan but is bound by law to help provide the island with the means to defend itself and is its main source of arms. China has stepped up pressure on Taiwan, whose President Tsai Ing-wen Beijing suspects of pushing for the island's formal independence, a red line for China which has never renounced the use of force to bring Taiwan under its control. Any attempt to influence Taiwan through threats or coercion, we believe, destabilises the region and threatens stability in the Taiwan Strait, James Moriarty, said. China's People's Liberation Army said its warships, bombers and reconnaissance aircraft had conducted necessary drills around Taiwan on Monday, though it described them as routine. China has repeatedly carried out what it calls island encirclement patrols in the past few years. Tsai, who says she wants to maintain the status quo with China but will defend Taiwan's security and democracy, said at the ceremony that China has been ramping up military threats against Taiwan.




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