R.C. JAIN & ASSOCIATES LLP

Continuous Improvement Is Better Than

Delayed Perfection!

Head Office:

622-624, The Corporate Centre, Nirmal Lifestyles, L.B.S. Marg, Mulund (W), Mumbai – 400080. Email: rcjainca@vsnl.com

Phone: 25628290/91, 67700107

Website: www. rcjainca.com

NEWSLETTER

R. C. Jain and Associates LLP

INDEX

1. Income Tax ____________________________________________ 1

2.GST___________________________________________________ 9

3. Service Tax_____________________________________________ 12

4. RBI & FEMA ___________________________________________ 13

5. Corporate Law__________________________________________ 22

EDITORIAL TEAM

EDITOR

CA R. C. Jain

MEMBERS SUPPORT TEAM

CA Devangi Thosani Khusbhoo Khatwani Ulhas Jain

Supriya Shelatkar Shivani Thakkar Rohini Veer

Shilka Santhosh Sharadha Hariharan Mangesh Kolekar

Heena Kausar Khan Ekta Pamnani

Ruchika Ravi Hitesh Motwani

The contents provided in this newsletter are for information purpose only and are

intended, but not promised or guaranteed, to be correct, complete and up-to-date. The firm

hereby disclaims any and all liability to any person for any loss or damage caused by errors

or omissions, whether such errors or omissions result from negligence, accident or any

other cause.

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DIRECT TAX

Income Tax

1. All India ITR launches income tax e-filing app

Now Filling of Income tax Return becomes even more easier as Government

lauches new E-Filling App.

All India ITR (www.allindiaitr.com), a government authorised e-filing

website, on Tuesday launched a mobile application to make the process of

income tax e-filing simple.With tax filing gaining momentum, the mobile app

is going to offer a robust platform for self-directed tax preparation without

paying a huge sum to experts.

The mobile app with its user-friendly interface will provide users an option to

check refund status, calculate income tax due, calculate HRA exemption and

generate rent receipts.It will also provide answers to tax-related queries as it is

backed by an expert team of chartered accountants.

The mobile app is available on Google Play Store (Android) and App Store

(iOS) for free.

2. Tax scrutiny reply set to get easier

Replying to income tax scrutiny notices with supporting documents will soon

be just a click away.Instead of having to make the rounds of the tax

department with sheaf of papers in response to notices received, tax payers

can soon upload them on the department's e-filing portal sitting in comfort of

one's own premises.

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The Income Tax Department will very soon launch on its e- filing website a

facility for uploading of information sought through scrutiny notices, a senior

government official told PTI.

Also, the tax department plans to start soon an SMS facility to communicate

with taxpayers about any scrutiny notice sent to them.

Once the facility is started, tax payers will get an SMS alert of a new notice or

information being raised by the tax department. The assessee can then log on

to the efiling portal and upload the documents that have been sought.As

many as 3.65 crore individuals filed tax returns in assessment year 2014-15,

while only 1 per cent of these are picked up for scrutiny. There are over 29

crore persons holding permanent account number (PAN).

The Income Tax Department had earlier said that all tax related proceedings

between the assessee and the taxman from the new fiscal will be conducted

online. A new link called 'e-proceeding' has already been launched on the e-

filing portal through which assessees reply to notice, questionnaire, or letter

issued under various sections of the I-T Act. One time password will be

required, the department had said in its advisory to taxpayers.

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CaseLaws

1) Issue Involved: Expenditure towards payment of interest on

loans taken for setting up industry by Assessee and, financial

charges, upfront fee, professional expenses, etc., were allowable as

revenue expenditure.

Commissioner-of-Income Tax v. Shri Rama Multi Tech Ltd. –

(Supreme Court of India) – (In favour of Assessee)

Section 37(1) of the Income Tax Act, 1961

Gist of the Case:

1) The respondent is a public limited company. For the assessment year

2000-01 it had incurred an expenditure of Rs. 3,37,84,348/- towards

payment of interest on loans taken and other items for setting up the

industry. Even though it had capitalized the said amount and claimed

depreciation before the Assessing Authority, however, in appeal, the

respondent raised additional ground claiming deduction of the

aforesaid amount on interest paid with some other expenditure on other

items connected therewith as revenue expenditure.

2) During the course of Assessment Proceedings the said amount that was

capitalized was treated as revenue in nature by the Assessing Officer

and he also disallowed the said expenses.

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3) During the first appeal, the Assessee was given partial relief and CIT-

(A) allowed expenses amounting to Rs. 2,92,45,670/- incurred on

account of interest on loans.

4) During Tribunal Proceedings, the entire amount of Rs. 3,37,84,348/- was

allowed.

5) The same was affirmed by Hon‟ble High Court and was recently upheld

by Hon‟ble Supreme Court of India.

The entire judicial pronouncement bears Citation No.: [2017] 80 taxmann.com

375 (SC) and can be referred accordingly.

2) Issue Involved: Transfer of shares of a company under family

settlement held to be valid taxable transfer vide the definition of

Income Tax Act Capital Gain tax levied thereupon.

B.A. Mohota Textiles Traders (P.) Ltd. v. Deputy Commissioner of

Income-tax, Maharashtra – (High Court of Bombay) – (In favour of

Revenue)

Family Settlement and Section 2(47) of the Income Tax Act, 1961

Gist of the Case:

1) The appellant is a Private Limited Company. Over 80 % of its share

capital is held by the family members of Mr. Girdhardas Mohota, Mr.

Gwaldas Mohota and Mr. Ranchhoddas Mohota referred to by the

Tribunal as Groups 'A', 'B' and 'C' respectively. The Mohota family,

besides holding a majority stake in the appellant/Company, had joint

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DIRECT TAX

interest in various other Limited Companies and Partnership Firms,

besides the family also owned immovable properties jointly.

2) On 30.11.1995, the appellant/assessee filed return of income for the

Assessment Year 1995-96 declaring an income of Rs.58.35 Lakhs. During

the Assessment proceedings, the appellant/assessee contended that

transfer of shares in M/s. Rekhchand Mohota Spinning and Weaving

Mills Ltd. and M/s. Vaibhav Textiles Pvt. Ltd. to members of Group 'A'

and 'C' was done in pursuance of family arrangement/settlement as

reflected in the Arbitration Award dt.30.4.1995. Therefore, it was

contended that no Capital gains would be attracted as there was no

transfer as it was working out of family settlement/arrangement.

However, the Assessing Officer, by order dt.7.4.1997, negatives the same

and inter alia held that the Company being a separate legal entity

distinct from its shareholders cannot be as part of family

settlement/arrangement. Thus, transfer of shares done by independent

entity such as the Appellant/assessee would not be covered by the

'Family Settlement' and consequently, brought the transfer of shares

under tax scanner and treated the same as transfer. The same was

upheld in First as well as Second Appeal.

3) The Assessee Company asked the Revenue to lift the Corporate Veil. But

even in High Court the decision was in the favour of Revenue.

The entire judicial pronouncement bears Citation No.: [2017] 82 taxmann.com

397 (Bombay) and can be referred accordingly.

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DIRECT TAX

3) Issue Involved : Summary proceeding u/s 143(1)(a) should not

be issued after a regular assessment proceeding having been

commences u/s 143(2)

Commissioner-of-Income Tax, Mumbai v. Metropolitan Trading

Co. – (High Court of Bombay) – (In favour of Assessee)

Section 143(1)(a) of the Income Tax Act, 1961

Gist of the Case:

The short question which arises in these appeals is whether it is open to the

Revenue to issue intimation under Section 143(1)(a) of the Income tax Act,

after notice for regular assessment has been issued under Section 143(2) of the

Income tax Act, 1961. The Assessee pointed out that in a number of judgments

several High Courts have consistently taken the view that once regular

assessment proceedings have commenced under Section 143(2) of the Income

tax Act, 1961, it is a limitation on the jurisdiction of the Assessing Officer to

commence proceedings under Section 143(1)(a) of the Act. There is no dispute

that Section 143(1)(a) of the Act enacts a summary procedure for quick

collection of tax and quick refunds. Under the scheme if there is a serious

objection to any of the orders made by the Assessing Officer determining the

income, it is open to the assessee to ask for rectification under Section 154.

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DIRECT TAX

1) Apart therefrom, the provisions of Section 143(1)(a)(i) indicate that the

intimation sent under Section 143(1) shall be without prejudice to the

provisions of Sub section. The Legislature intended that, where the

summary procedure under Sub section has been adopted, there should

be scope available for the Revenue, either suo motto or at the instance of

the assessee to make a regular assessment under Sub section of Section

143. The converse is not available; a regular assessment proceeding

having been commenced under Section 143(2), there is no need for a

summary proceeding under Section 143(1)(a).

The entire judicial pronouncement bears Citation No.: 2017-LL-0622 and can

be referred accordingly.

4) Issue Involved: Cancellation of Registration u/s 12AA on the

grounds of misutilization of funds of the trust by the Managing

trustee. Knowledge of the same to the other trustee or no

knowledge, is not material.

Director of Income-Tax (Exemption) v. K. Varma Charitable Trust

– (High Court of Gujarat) – (In favour of Revenue)

Gist of the Case:

1) Respondent-assessee is a Public Charitable Trust enjoying registration

under the Income Tax Act, 1961, which enables the Trust to claim

exemption on the donations received by the Trust. The involvement of

the assessee trust is evident from perusal of the banking transactions

undertaken with its sister concerns, in addition to the misutilisation of

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the bank account of Madhusudan Trust, whether with or without the

approval of the trustees of the Madhusudan Trust. The fact remains that

whether with consent or without, the accounts of Madhusudan have

been used by the Managing Trustee of assessee trust for the enrichment

of his sister concerns which agitates against the spirit of charitable

objects enshrined in the trust deed of the assessee trust. The above

discussion clearly demonstrates that the assessee trust has engaged in

activities which are unbecoming of the charitable nature of the trust and

is against the objects of the trust. In collusion with the sister concern

Trust, the assessee trust created a web of bank transaction leading to

defraud and avoidance to the extent of Rs. 15 lakhs which benefited the

sister concerns.

2) If the Trust had incurred disqualification resulting into withdrawal of its

registration, the same had to be upheld merely because one year had

passed by the time the order was passed, would not gloss-over the past

deeds of the Trust.

3) The Tribunal asked for fresh exanimation of activities of the Trust but

the same was challenged by Revenue as the Assessee Trust was not

carrying out any charitable activity and was involved in misutilisation

of bank account.

4) The Hon‟ble High Court of Gujarat gave the decision in the favour of

Revenue.

The entire judicial pronouncement bears Citation No.: 2017-LL-0608-13 and

can be referred accordingly.

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INDIRECT TAX

GST- India’s Biggest Tax Reform goes live from 1st July,2017.

Important notifications issued in the month of June 2017 are as follows:

Circulars

1. Reopening of GST Portal for Migration of existing taxpayers

and New Registration under GST Act and availability of GST

Registration and Migration services through Aaple Sarkars

Services Centers

The activity of GST data migration and distribution of Provisional Ids and

Access token is in progress since 14th November 2016. The window for GST

migration had been closed on GST Portal from 15-06-2017 midnight.

A) Re-opening of GST Portal:

The GST Portal has reopened from 25th June 2017 for the following services:

1. Migration of existing taxpayers

2. Registration of new taxpayers under GST

3. TDS Registration

4. TCS Registration

5. Registration of OIDBAR

The Registration taxpayers have 3 months‟ time to submit the documents and

information on GST Portal. The Hon‟ble Finance Minister, Government of

India, trade can operate with the Provisional ID which is nothing but GST

Identification Number or GSTIN. Also new taxpayers have 30 days to apply

for registration.

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INDIRECT TAX

B) GST Registration and Migration services through Aaple Sarkar‟s Service

Centre:

In order to provide online service facilities of Government to taxpayers,

Government of Maharashtra has given directions to M/S Mahaonline Limited

to activate the Aaple Sarkar‟s Service Centers for GST migration and filing of

new Registration application under GST Act. These service centers has been

made operational for Migration of existing taxpayers and Registration of new

taxpayers under GST Act.

2. Registration under GST Act

The entire clarification in relation to GST has been made available vide Trade

Circular 22T of 2017 dated 23rd June 2017. The circular can be referred from

the link given below:

http://www.mahavat.gov.in/Mahavat/MyFold/KNOWLEDGE%20CENTER/TRADE%20CIRCU

LARS/DateWise/KNOW_TRADEC_DW_MVAT/KNOW_TRADEC_DW_MVAT_06_24_17_1_29_

49PM.pdf

3. Trade Circular No. 24 T of 2017

Setting up Help Desk and facilitation centers for registration under GST

Act

The GST Act will come into force from 1st July 2017. In order to help all the

Tax Payers, Help Desks at all the office locations in Maharashtra were asked

to be set up. This Help Desk will help Tax Payers in filing of registration

applications or completing migration in respect of the existing Tax Payers

under the MVAT and the allied Acts. They will assist the applicant Tax

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INDIRECT TAX

Payers in uploading necessary documents and submission of completed

application of registration. The Primary Help Centre for Mumbai needs to be

established at the Second floor, “B” building, Suburban Vikrikar Bhavan,

BKC, Bandra (East), Mumbai.

4. Trade Circular No. 25T of 2017

Distribution of GST Provisional Id and Access Token of Phase 6 dealers

Provisional Ids and Access Token of Phase 6 dealers, are now made available

by GSTN. Dealer can obtain their Provisional Ids from department‟s portal

www.mahavat.gov.in, using their login credentials. The list of all such

dealers is published under “What‟s New” Section on MSTD‟s portal. For

Phase 6, dealers registered up to 15-06-2017 are considered. In addition to this

RC restoration cases as well as PAN amendment cases up to 15-06 2017 are

considered.

The dealers who are not covered in the Phase 6 and have registration either

under Service Tax or Central Excise, are requested to check with respective

department for their Provisional Id and complete the GST Enrollment.

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INDIRECT TAX

SERVICE TAX

Notifications

1. Notification No.18/2017-ST, Dated 22-6-2017:

The return for the period from the 1st day of April, 2017, to the 30th day

of June, 2017, shall be submitted by the 15th day of August, 2017, in

Form 'ST-3' or 'ST-3C', as the case may be.

The revised return for the period from the 1st day of April, 2017, to the

30th day of June, 2017, shall be submitted within a period of forty five

days from the date of submission of the return.

13 R. C. Jain and Associates LLP

RBI

1. RBI/2016-17/314

FMRD.FMID No.14/11.01.007/2016-17 Dated 01st June, 2017.

Introduction of Legal Entity Identifier for OTC derivatives markets

The Legal Entity Identifier (LEI) code has been conceived of as a key

measure to improve the quality and accuracy of financial data systems

for better risk management post the Global Financial Crisis. The LEI is a

20-character unique identity code assigned to entities who are parties to

a financial transaction.

It has been decided to implement the LEI system for all participants in

the Over-the-Counter (OTC) markets for Rupee Interest Rate

derivatives, foreign currency derivatives and credit derivatives in India,

in a phased manner. Accordingly, all current and future participants

would be required to obtain the unique LEI code as per time lines

indicated in the attached schedule. Entities without an LEI code would

not be eligible to participate in the OTC derivative markets, after the

date specified in the schedule.

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RBI

Schedule for Implementation of LEI for various entities

Phase Entities

Date by which

the LEI code is

to be obtained

Phase I

Entities regulated by RBI / SEBI / IRDA /

PFRDA and Corporates With Net Worth

above Rs 10000 mn

August 1, 2017

Phase II Corporates With Net Worth between Rs

2000 mn and Rs 10000 mn October 1, 2017

Phase III Corporates With Net Worth between Rs

700 mn and Rs 2000 mn

December 1,

2017

Phase IV Corporates With Net Worth between Rs

700 mn and below March 31, 2018

2. RBI/2016-17/318

DBR.No.Ret.BC.71/12.02.001/2016-17 Dated 7th June, 2017.

Maintenance of Statutory Liquidity Ratio (SLR)

As announced in the Second Bi-Monthly Monetary Policy Statement

2017-18 of the Reserve Bank of India , it has been decided to reduce the

Statutory Liquidity Ratio (SLR) of commercial banks, primary (urban)

co-operative banks (UCBs), state co-operative banks and central co-

operative banks from 20.5 per cent of their Net Demand and Time

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RBI

Liabilities (NDTL) to 20.00 per cent from the fortnight commencing June

24, 2017.

Notwithstanding the reduction in the SLR, the ceiling on amount of SLR

securities that can be held under „Held to Maturity‟ category remains

unchanged.

3. RBI/DNBS/2016-17/53

Master Direction DNBS.PPD.No.04/66.15.001/2016-17 Dated 08th June,

2017.

Master Direction - Information Technology Framework for the NBFC

Sector

The NBFC (Non-Banking Finance Company) sector has grown in size

and complexity over the years. As the NBFC industry matures and

achieves scale, its Information Technology /Information Security (IT/IS)

framework, Business continuity planning (BCP), Disaster Recovery (DR)

Management, IT audit, etc. must be benchmarked to best practices.

Accordingly, directions on IT Framework for the NBFC sector that are

expected to enhance safety, security, efficiency in processes leading to

benefits for NBFCs and their customers are enclosed. NBFCs may have

already implemented or may be implementing some of the

requirements indicated in the circular. NBFCs are therefore required to

conduct a formal gap analysis between their current status and

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RBI

stipulations as laid out in the circular and put in place a time-bound

action plan to address the gap and comply with the guidelines.

The focus of the proposed IT framework is on IT Governance, IT

Policy, Information & Cyber Security, IT Operations, IS Audit,

Business Continuity Planning and IT Services Outsourcing. The

directions are categorized into two parts, those which are applicable to

all NBFCs with asset size above 500 crore (Considered Systemically

Important) are provided in Section-A. Directions for NBFCs with asset

size below 500 crore are provided in Section-B.

NBFCs may place these directions before their Board, together with a

gap-analysis vis-a-vis the Master Direction and the proposed action by

September 30, 2017.

NBFCs- Systemically Important shall comply with the Master Directions

by June 30, 2018 and other NBFCs (asset size below 500 crore) shall

comply by September 30, 2018.

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RBI

4. RBI/2016-17/321

DBR.No.BP.BC.74/21.06.009/2016-17 Dated 13th June, 2017.

Prudential Guidelines on Capital Adequacy and Market Discipline-

New Capital

Adequacy Framework (NCAF) - Eligible Credit Rating Agencies –

INFOMERICS

Valuation and Rating Pvt Ltd. (INFOMERICS)

In terms of the circular, six domestic credit rating agencies viz. CARE,

CRISIL, FITCH India, ICRA, Brickwork Ratings and SMERA have been

accredited for the purpose of risk weighting the banks' claims for capital

adequacy purposes. The long term and short term ratings issued by

these domestic credit rating agencies have been mapped to the

appropriate risk weights applicable as per the Standardised Approach

under the Basel II Framework.

It has been decided that banks may also use the ratings of the

INFOMERICS Valuation and Rating Pvt Ltd. (INFOMERICS) for the

purpose of risk weighting their claims for capital adequacy purposes in

addition to the existing six domestic credit rating agencies. The rating-

risk weight mapping for the long term and short term ratings assigned

by INFOMERICS will be the same as in case of other rating agencies.

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RBI

5. RBI/2016-17/325

DBR.No.Ret.BC.75/12.07.150/2016-17 Dated 22nd June, 2017.

Exclusion of “The Royal Bank of Scotland N.V.” from the Second

Schedule to the Reserve Bank of India Act, 1934

The Royal Bank of Scotland N.V.” has been excluded from the Second

Schedule to the Reserve Bank of India Act, 1934 vide Notification

DBR.IBD.No.9999/23.13.020/2016-17 dated February 28, 2017, and

published in the Gazette of India (Part III - Section 4) dated May 06 –

May 12, 2017.

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FEMA

1. Notification No. FEMA 23(R)/(1)/2017-RB Dated 23rd June, 2017.

Foreign Exchange Management (Export of Goods and Services)

(Amendment) Regulations, 2017

Regulation: Duplicate Declaration Forms to be retained with Authorised

Dealers

Old: On the realisation of the export proceeds, the duplicate copies of

export declaration forms viz. EDF and SOFTEX and Exchange Control

copies of the shipping bills shall be retained by the Authorised Dealers.

New: On the realisation of the export proceeds, the duplicate copies of

export declaration forms viz. EDF and SOFTEX shall be retained by the

Authorised Dealers. (Exchange control copies deleted.)

20 R. C. Jain and Associates LLP

CORPORATE LAW

1. Exemption to Government Companies:

Notification G.S.R. 582(E)-

In exercise of the powers conferred by clauses (a) and (b) of sub-section (1) of

section 462 and in pursuance of sub-section (2) of section 462 of the

Companies Act, 2013 (18 of 2013) (hereinafter referred to as the said Act), the

Central Government, in the interest of public, hereby amends the notification

of the Government of India, in the Ministry of Corporate Affairs, vide number

G.S.R. 463(E) dated the 5th June, 2015 published in the Gazette of India:

1. The Annual General Meeting can be conducted in such other place

within the city, town or village in which the registered office of the

company is situated or such other place as the Central Government may

approve in this behalf.

2. Section relating to director‟s liable to retire by rotation to Government

company and relating to Independent director‟s appointment shall not

apply to a government company which is not a listed company and

subsidiary of a government company.

http://www.mca.gov.in/Ministry/pdf/ExemptionGovernmentCompanies_1

4062017.pdf

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CORPORATE LAW

2. Exemption to Private Companies:

Notification G.S.R. 583(E)-

In exercise of the powers conferred by clauses (a) and (b) of sub-section (1) of

section 462 the Central Government, in the interest of public, hereby amends

the notification of the Government of India, in the Ministry of Corporate

Affairs, vide number G.S.R. 464(E) dated the 5th June, 2015 published in the

Gazette of India:

1. The financial statement with respect to One Person Company, Small

Company, Dormant Company and Private Company Cash Flow

statement shall not apply.

2. Prohibition on acceptance of deposits from public section 2 clause a to

shall not apply.

3. In Annual Return small companies are required to disclose aggregate

amount of remuneration drawn by director.

4. For conducting Board Meeting One Person Company, small company,

dormant company and a private company (if such private company is a

start-up) shall conduct at least one meeting of the Board of Directors in

each half of a calendar year and the gap between the two meetings is not

less than ninety days Provided that nothing contained in this sub-

section and in section 174 shall apply to One Person Company in which

there is only one director on its Board of Directors.

http://www.mca.gov.in/Ministry/pdf/ExemptionPrivateCompanies.p

df

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CORPORATE LAW

3. Exemption to Section 8 Companies:

Notification G.S.R. 584(E)-

In exercise of the powers conferred by clauses (a) and (b) of sub-section (1) of

section 462 and in pursuance of sub-section (2) of section 462 read with section

8 of the Companies Act, 2013 (18 of 2013) (hereinafter referred to as the said

Act), the Central Government, in the interest of public, hereby amends the

notification of the Government of India, in the Ministry of Corporate Affairs,

vide number G.S.R. 466(E) dated the 5th June, 2015 published in the Gazette of

India:

1. Clause relating to having maximum 15 directors in the company shall

not apply.

http://www.mca.gov.in/Ministry/pdf/ExemptionSection8Companies_14062

017.pdf

4. Transmission of Securities by Operation of Law:

Clarity has been sought by stakeholders w.r.t. issue of duplicate shares under

rule 6 (3)(d) of the Investor Education and Protection Fund Authority Rules,

2016. It has been stated that since transfer of shares to IEPF under section 124

(6) of the Companies Act, 2013 read with rules referred to above takes place

on account of operation of law hence the procedure followed during

transmission of shares may be followed in such cases and duplicate shares

need not be issued in such cases.

http://www.mca.gov.in/Ministry/pdf/IEPFGcircular07_05062017.pdf

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CORPORATE LAW

5. Companies (Audit and Auditors) Second Amendment Rules,

2017:

In exercise of the powers conferred by section 139 read with sub-sections (1)

and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central

Government hereby makes the following rules further to amend the

Companies (Audit and Auditors) Rules, 2014, namely:

1. The paid up capital limit for rotation of Auditor in case of Private

Company is increased from Rs. 20cr to Rs. 50cr;

http://www.mca.gov.in/Ministry/pdf/CompaniesAuditandAuditorsSecond

AmendmentRules2017.pdf

Allow us to tell you more!

R.C. JAIN & ASSOCIATES LLP Chartered Accountants Website: www.rcjainca.com Head Office: Mumbai - 622-624, The Corporate Centre,

Nirmal Lifestyles, L.B.S. Marg, Mulund (W), Mumbai – 400080. Email: rcjainca@vsnl.com Phone: 25628290/91, 67700107

Branch Offices: Bhopal - 302, Plot No. 75 B, First Floor,

Above Apurti Supermarket, Near Chetak Bridge, Kasturba Nagar, Bhopal. Madhya Pradesh– 462 001 Email: hmjainca@rediffmail.com Phone: 0755-2600646

Aurangabad - Su-Shobha, Plot No.7,

Mitranagar, Behind Akashwani, Near Maratha Darbar Hotel, Aurangabad - 431001. Email: sskasliwal@gmail.com

Phone: 0240-2357556