For Private Circulation onlyemail : visakhapatnam@icai.org website : www.icaivisakhapatnam.org

ChairmanCA. M. Chalapathy Rao

Vol # 7 of 2019 July, 2019

EditorCA. Prasanth Kumar P.

SecretaryCA. S. Murali Krishna

Dear Esteemed Colleagues,

Chairman Writes .......

I extend my hearty wishes to each one of you on theoccasion of Chartered Accountants’ Day.

This is a land mark day in the history of ICAI, as wecomplete 70 years and step into 71st year of formation.

It is indeed a matter of great honour and pride for usthat our Hon’ble Prime Minister Shri Narendra Modi jisent Greetings to ICAI and remarked “CharteredAccountants have earned laurels across the globe forthe dexterity in financial skills”.

The Institute has been at the forefront in thedevelopment of the accountancy profession in thecountry. Today ICAI has earned the trust andconfidence of the society and more importantlyhas reached the distinction of becoming one amongstaccounting bodies in the world.

Being partners-in-nation-building, the IndianChartered Accountants have committed themselvesto the expected responsibilities of our country in thepast and will continue to do that with completededication.

As we enter into 71st year of our service to the nation,it’s time to renew our resolve to continue serving ourNation and other stakeholders in the spirit ofExcellence, Independence and Integrity. On thishistoric day let us re-dedicate ourselves to givetransparent and truthful accounting, audit andgovernance service to the industry and the Nation

Pleasure in sharing details about UpcomingPrograms:

Members please block your dates for Shreyas 6th SubRegional Conference in the State of Andhra Pradeshon 5th & 6th July 2019. We have renowned speakerstaking sessions on topics of Current relevance. ASpiritual session on “Yogic secretes of Happy Living”by Dr. C.A. K Parvathi Kumar. Detailed program isgiven in news letter.

To keep pace with changes in Auditing Standards weare organising three Study circle meetings the detailsof which are given in forthcoming programs.

Successful June 2019 report:

On 3rd June 2019 we conducted a CPE study circlemeeting on GST regarding recent changes in GST byCA. Sunil Gabhawalla from Mumbai.

On 8th June 2019 we have conducted a full day seminaron GST Annual returns and GST audit. The topic GSTAnnual returns was dealt by CA. T. R. Rajesh from

Bangalore and GST Audit was dealt by S. Ramakrishnafrom Visakhapatnam. Both the speakers haveexplained the practical issues we face while filing GSTAnnual returns and GST Audit.

On 12th June 2019 we have conducted a CPE Studycircle meeting on recent changes in Gifts underIncome Tax by CA. T. Ram Prasad.

On 15th June 2019 we have conducted a full day CPESeminar on Recent changes in Income Tax Returns,Practical Issues in Presumptive Taxation under Sec44AD and

44ADA of the Income tax Act and Computation ofTotal Income under Sec 12A and 10(23C) of the IncomeTax Act by CA. E. K. Harish from Vizianagaram, CA.Samvit Durga from Vizianagaram and CA. SureshKumar Kejriwal from Kolkata.

On 17th June 2019 AGM was conducted atVisakhapatnam Branch of SIRC of ICAI which wasattended by members.

On 19th June 2019 we have conducted CPE StudyCircle meeting on Corporate Fallouts- A case studyby CA. Narendra Boyina from Srikakulam.

On 21st June 2019 5th International Day was celebratedat Visakhapatnam Branch of SIRC OF ICAI. Thespeakers Mr. D. Anil Reddy and Ms. D. Sirisha teachedthe importance that Yoga brings in one’s daily life.

I thank all the speakers for their efforts in sharing thevaluable knowledge with the members.

CA Day Week:

A)Programs:

On 26th June we have conducted Investors awarenessprogram, CA. B. Kumar, DGM, Zonal Manager, andBank of India Attended as Chief Guest for the event.The Speakers Mr. Satish Kumar Arya MD, Steel CitySecurities and Mr. Abhishek Goud Associate NSE

discussed recent developments in Investors front withmembers and general public.

On 29th June we conducted career counselling andGST Awareness programs in Visakha Govt DegreeCollege for women. The speaker for the program wasMiss Prachi Jain CA Final student explained the basicsand overview of GST. The Managing Committeemembers Chairman CA. M. Chalapathy Rao, ViceChairperson CA. G. Bharati Devi, SICASA chairmanCA. Y. Surya Chandra Rao attended the event andCollege Members Principal Smt S Shobha Rani, VicePrincipal Mr. P. V. Ramana Reddy Commerce headMr. SVS Prasad, commerce lecturer Mrs. S. Anuradhahave Participated in the program.

On 30th June SICASA jointly with VisakhapatnamBranch of SIRC of ICAI has conducted a blooddonation campaign in which 71 students have donatedblood. I Thank and appreciate all the students for theefforts they made for a good cause.

As part of Professional Social Responsibility activities,

MEMBERS DIARY FOR THE MONTH OF JULY 2019

Date & Day Venue & Time CPE Hours Name of the Programme & Speaker

01.07.2019 ICAI Bhawan CPE Seminar Overview of Accounting Standards

Monday 9.30 am to 12.30 pm CPE 3 Hours and its applicability

CA.Chilakala Lakshmi Srinivasa Reddy

05.07.2019 Daily 10.00 am to CPE 12 Hours Enclosed Invitation

Friday & 5.00 pm

06.07.2019

Saturday

08.07.2019 ICAI Bhawan CPE 3 Hours Finance Bill 2019

Monday 5.30 pm to 8.30 pm CA.PVSS Prasad, Hyderababd

10.07.2019 ICAI Bhawan CPE Study Circle Meeting CPE Study Circle Meeting on

Wednesday 5.30 pm to 8.30 pm CPE 3 Hours Standards of Auditing - SQC 1 and

SA 200-299 General Principles and

Responsibilities

CA.N. Abilah

17.07.2019 ICAI Bhawan CPE Study Circle Meeting CPE Study Circle Meeting on Standards

Wednesday 5.30 pm to 8.30 pm CPE 3 Hours of Auditing -SA 700-799 Audit

Conclusions and Reporting

CA. T.S.S. Vinay

24.07.2019 ICAI Bhawan CPE Study Circle Meeting CPE Study Circle Meeting on Standards

Wednesday 5.30 pm to 8.30 pm CPE 3 Hours of Auditing - SA 500-599 Audit Evidence

CA. Satya Dev Anupindi

we have distributed Literacy kits to students of GVMCGovernment School at Railway New Colony,Visakhapatnam. I thank CA. A. Chandra Sekhar forhis contribution of Bags in literacy kits and CA. N. S. S.Prakash Rao towards contribution of Books.

B) Sports:

We have conducted a cricket match for members on16th June in which 3 teams have participated.

We have conducted a Shuttle match for members on23rd June and games for family members and childrenon 23rd June. Many members have activelyparticipated in the event.

Similarly SICASA organised Cricket match, shettle,chess for students in which students have activelyparticipated.

With ward regards

CA. M. Chalapathy RaoChairman

HIGH COURT

TAX UPDATE CA. Ambati Chinna Gangaiah, agcpower@icai.org, Cell : 08801032969AP VAT / GST Update

NATIONAL ANTI PROFITEERING AUTHORITY

ADVANCE RULINGS GIVEN IN 2019

NOTIFICATIONS ISUUED UNDER GST (CBIC)

Income Tax Updates

GIST OF JUDGMENTS OF SUPREME COURT

GIST OF JUDGMENTS OF HIGH COURTS

INCOME TAX APPELIATE TRIBUNAL

REPRESENTATION IN APPEALS BEFORE COMMISSIONER

(APPEALS)…. A ‘Right’ and a ‘Remedy’

By CA. Malladi Muralidhar, AIII, LLB

“The young man knows the rules, but the old man knows the exceptions.” –

Oliver Wendell Holmes. The remedy available to Asseesee is a

fundamental right envisaged in income tax law. Unless one

knows the “Next step Forward”, one cannot get justice.

The “Demand notice” under sec 156 served on

assessee as per the assessment order

triggers assessee with a right of

Appeal

as remedy. An assessment orders

based on pre-conceived notion fails the litmus test,

that’s why it should not be based on an opinion, persuasion,

sentiment, thought, view, a personal belief or judgment that is

not founded on proof or certainty. The Aggrieved tax payer always can

file an appeal before the Commissioner (Appeals) having, jurisdiction over the tax payer.

PROLOGUE:

“More important than your obligation to follow your conscience, or at least prior to it, is your obligation to

form your conscience correctly” - Antonin Scalia. This is very True that experience counts while defending

the cases before Appellate authorities.

If any demand is raised by the Assessing Officer in the assessment, remedy for Assessee is to file an Ap-

peal. The Remedy is always to be mentioned in the notice as assessee can appeal to Commissioner (Ap-

peals), with whom appeal is to be filed in the notice of demand issued by the Assessing Officer under

section 156 of Income Tax Act. Otherwise notice itself is invalid.

Assessment proceedings not properly attended to will complicate the appeal proceedings. An appeal is

only the continuation of the original proceedings and the powers of the appellate authority are co-exten-

sive with those of the original assessing authority. This point is very important to note that CIT(A) has the

power to conduct all such inquiries apart from power to levy the penalty where the Assessing officer has

omitted to do so.

The Chart drawn is for easy reference of whole gamut of Appeals u/s 246 in a nut shell:

# though there is no indication in the section when several issues are emerging out of an as-

sessment order, appealable under different subsections of 246A is Maintainable since appeal

is a substantive right, rules being procedural cannot negate the right.

* Denial Any kind may be appealed u/s 246A(1)[Person denying his liability to be assessed], but

only the denial of Liability to deduct tax alone can be brought under sec 248 [Only person who

claims no tax deduction required on certain income].

I. The Provision coupled with Procedure to File an Appeal:

Provision / Section under which appeal is filed : 246A

Appellate Authority : CIT (A)

Application Form : 35 [See Rule 45]

Time limit for Filing of Appeal : 30 days from the receipt of the order

Time limit for Disposal of Appeal : 1 Year from the end of the FY 4 Year

from the end of the FY

Filing/Uplaoding : E-Filing of the From in Log in

Stay of Demand : Not possible

Recovery of Tax : No power to stay the recovery of Tax

Appeal Fees to be paid : Table below

Sr.no Total Income determined by the Assessing Officer Appeal Fees

1 Less than Rs. 1,00,000/- Rs. 250

2 More than Rs.1,00,000/- but less than Rs.2,00,000/- Rs. 500

3 More than Rs. 2,00,000/- Rs. 1,000

*Where the subject matter of appeal relates to any other matter, fee of Rs. 250/- is to be paid.

II. WHEN APPEAL CAN BE FILED BEFORE COMMISSIONER (APPEALS), i.e. APPEALABLE ORDERS:

Appeal can be filed before Commissioner (Appeals),

a. when a tax payer is adversely affected by Orders as under passed by various Income tax authorities:

b. All or any Orders against tax payer where the tax payer denies liability to be assessed under Income

Tax Act;

c. All Appealable orders except Orders of CIT u/s 263 /264.

d. Against any Penalty orders served may be filed u/s 246A.

e. Any denial of Liability to deduct tax on certain income alone can be brought under sec 248.

III. FORM OF APPEAL AND PROCEDURE TO FILL THE SAME:

The Form No. 35 contains details such as name and address of the tax payer, Permanent Account Number

(PAN), assessment year, details of the order against which appeal is filed etc. are to be filled in.

Salient features of Form no.35 and procedures involved in Filing an Appeal:

i. E- Form 35 is used in these day for filing appeal (Available in Log-in)

ii. No Physical documents are accepted in the department.

iii. “Relief claimed in appeal”, i.e. amount sought by way of Income or any other relief to be men-

tioned.

iv. “Statement of Facts”, i.e. relevant facts in respect of each subject matter of appeal are to be men-

tioned in brief. Nature of business or profession, account books maintained etc. may also be men-

tioned in this column.

v. “Grounds of appeal”, i.e. points on which relief is sought in appeal are to be mentioned in narrative

form. For example, in an appeal against addition to the returned income by applying a gross profit

rate on estimated turnover, the ground of appeal may be, “the Ld. Assessing Officer was not justi-

fied in rejecting the results as per regular books of account and in estimating the income by applying

an adhoc rate of gross profit.”

vi. PAYMENT OF ACCEPTED TAX LIABILITY MUST BEFORE FILING APPEAL:

An appeal will be admitted by Commissioner (Appeals) only if tax as per the returned income,

where return of income is filed, or advance tax payable, where no return of income is filed has

been paid prior to filing of appeal.

The following two are to be paid being a pre-condition for admission of appeal:

1. Appeal Fees : As per schedule mentioned above in Srl no. I above.

2. 20% Pre-deposit fee: The Assessee Company need to pay 20 % of the disputed demand

before hearing the appeal matter in the office of CIT (A).

In the latter situation i.e. where return of income is not filed, tax payer can apply to the

Commissioner (Appeals) for exemption from such condition for good and sufficient rea-

sons.

vii. TIME LIMIT FOR FILING AN APPEAL & DELAY CONDONATION:

Appeal is to be filed within 30 days of the date of service of notice of demand relating to assess-

ment or penalty order or the date of service of order sought to be appealed against, as the case

may be. The Commissioner (Appeals) may,

A. i) Admit an appeal appeal filed within 30 days,

ii) May Admit by condoning the delay in filing the appeal in genuine cases with a view to

dispense substantive justice, after the expiration of period of 30 days, if he is satisfied that

there was sufficient cause for not presenting the appeal within the period of 30 days.

[An affidavit for condoning the delay citing out reasons for the delay along with necessary

evidences should be filed along with Form No. 35 at the time of filing of appeal.

• It must be grasped that the judiciary is respected not on account of its power to legalize injustice

on technical grounds but because it is capable of removing injustice and is expected to do so.

Collector, Land Acquisition Vs. Mrs. Kataji & Ors. (1987) 167 ITR 471 (SC)

• When substantial justice and technical considerations are pitted against each other, the cause of

substantial justice deserves to be preferred, for the other side cannot claim to have vested right

in injustice being done because of a non-deliberate delay

• Sufficient cause – Connotation of

It was held in Encon Furnaces (P) Ltd. v. CIT (1996) 56 ITD 14 (Del-Trib), that the use of both words

‘good’ and ‘sufficient’ suggests that the common test whether a cause is sufficient or not is to

say whether it could have been avoided by the party by the exercise of due care and attention.

• Mistake of counsel

There is no general proposition that mistake of counsel by itself is always a sufficient ground for

condoning the delay though it may in certain circumstances be taken into account in condoning

the delay. It is always a question whether the mistake was bona fide or was merely a device to

cover an ulterior purpose such as the laches on the part of the litigant or an attempt to save

limitation in an underhand way. –– Refer to Mata Din v. A. Narayanan AIR 1970 SC 1953, India

Insurance Co.Ltd. v. Smt. Nirmal Devi (1979) 118 ITR 507 (SC), Avtar Krishan Dass v. CIT (1982) 133

ITR 338 (Del) and Raju Ramchandra Bhangde v. CIT (1984) 148 ITR 391 (Bom).

B. Reject an appeal specifying the reasons thereof in writing.

IV. APPEAL PROCEDURE RELATED IMPORTANT POINTS:

- Fixing a date and place for hearing the appeal by issuing notice to the tax payer and the Assessing

Officer, against whose order appeal is preferred.

- Limitation as to Filing: The period of limitation starts from date of notice. The following cases, the

Limitation to run beyond are:

i. Date of Knowledge of contents of the order

ii. Date of Service of Demand

iii. Service of order on person not authorised to receive

iv. As per sec 249(2)(a), appeal by person denying liability to deduct tax starts from date of

payment of tax.

v. Exclusion of Time taken for obtaining a certified copy.

vi. Date of filing where memorandum of appeal is sent through post.

- Pre-conditions:

There are two pre-conditions or twin requisites for admitting an appeal

A. 20% Pre-deposit of Tax is Paid

B. Delay if any to be condoned followed by an application

- The tax payer has a right to be heard either personally or through an Authorized Representative.

- Submission of Delay condonation petition: It may be

a) Admitted being CIT(A) empowered & also discretion or if construed liberally or a sufficient cause

is shown, i.e. Delay due to Illness, mistake of counsel or Halt of business operation or change in

address, but should not be a negligence or inaction. Or

- b) Refused, but the Order refusing to condone the delay must be a speaking order.

- Submission of POA for appearing for the hearing not uploaded along with Form.35

- Submission of Paper Book: Generally these days, all replies are submitted to the CIT (A) in form of

Paper Book.

Detail of sample format of Indexing of Paper Book as follows:

Sr.no Particulars Page No

1 Notice of Assessment u/s 143

2 Reply filed against the notice

3 Letter of adjournment filed with AO

4 Reply filed with AO ( In respective addition made)

5 Case laws

6 Assessment Order

- CIT(A) May adjourn it from time to time till the hearing is over.

- Written submissions shall contain the arguments as well as the case laws relied upon.

- Additional grounds of appeal:

Commissioner (Appeals) may allow the tax payer to go into additional grounds of appeal, i.e. groundsnot specified in the appeal memo, i.e. on being satisfied that omission of those grounds from theform of appeal was

a) not wilful, or

b) unreasonable

Filing of Additional ground is permissible, if the ground so raised could not have been raised atthat particular stage when a) the return was filed or b) when the assessment order was made,or c) that the ground became available on account of change of circumstances or law. But itshould be Bonafide and same could not be raised earlier for good reasons.

[Note that Separate petition to be filed for admission of additional grounds of appeal or foradmission of additional evidence ]

- Filing of Additional Evidence:

During appeal proceedings, the tax payer is not entitled to produce any evidence, whether oral ordocumentary other than what was already produced before the Assessing Officer. Any documentnot filed before the assessing officer must be marked as additional evidence.

Commissioner (Appeals) would admit additional evidence filed only in following situations :

a. (i) where the Assessing Officer has refused to admit evidence which ought to have been admit-ted; or

(ii) where the appellant was prevented by sufficient cause from producing the

- evidence which he was called upon to be produced by the Assessing Officer; or

- evidence which is relevant to any ground of appeal; or

b. where the Assessing Officer has made the order appealed against without giving sufficientopportunity to the appellant to adduce evidence relevant to any ground of appeal.

Additional evidence where necessary for disposal of appeal:

Where assessing officer refused to accept the requisite details filed by assessee, and further, thoseevidences were from government agency and the same were essential for disposal of the appeal,Commissioner (Appeals) was justified in admitting new evidences in terms of rule 46A of Income TaxRules, 1962. –– Vide ITO v. Bhagwan Dass (2012) 47 (II) ITCL 212 (Chd ‘B’-Trib): (2012) 17 ITR 446 (Chd‘B’-Trib): (2012) 137 ITD 120 (Chd ‘B’-Trib): (2012) 147 TTJ (Chd’B’-Trib) 41.

- Commissioner (Appeals) may carry out further enquiry himself or through the Assessing Officer.

- Petition for Stay of Demand: Sec 220 empower CIT(A) to stay the recovery of taxes and discre-tionary. The stay is restricted or confined to period of pendency of appeal order.

- Possibility of withdrawl of Appeal: There is nothing illegal to withdraw, but may withdraw with thepermission of appellate authority.

- Ex parte dismissal of appeal is also not allowed, even if appellant doesnot appear.

- The appeal should be decided on Merits of the case.

- Legal issue raised for first time:

For first time asessee had raised an additional legal issue, which was not taken before assessingauthority. It is only after assessing authority passed a fresh assessment order and that order when itwas called in question before first appellate authority, for first time an additional issue was raisedand canvassed. This had been rightly allowed by first appellate authority as the issue raised waslegal issue. –– Vide CIT v. Smt. Madhu Patani (2009) 26 (I) ITCL 544 (Ker-HC).

V. PREPARATION OF GROUNDS OF APPEAL:

Everyone know how to prepare grounds of appeal, but few important things to make it a betterdrafting to make the appeal favourable to assessee are mentioned below:

i. There may be several arguments in support of a claim, But all arguments cannot formgrounds of appeal.

ii. A simple Language should be used while framing grounds which should be very Clearand convey exactly what is intended to be conveyed.

iii. Grounds must be Precise, Concise and Neither argumentative nor Lengthy.

iv. Nature of dispute and expected relief to be highlighted and stated for each grounds ofappeal.

v. Generally references to caselaws to be avoided which can create a controversy andultimately rejection of appeal.

vi. Grounds specified to be given Preference wise.

vii. Grounds challenging Jurisdiction should be mentioned as First ground.

viii. Sufficient Opportunity not provided by AO should be given more weightage.

ix. Facts and Grounds should be matched and should be clearly shown whether they werehighlighted before ITO or not.

VI. PRECUATIONS / CHECK LIST WRT FILING AN APPEAL:

While accepting a case or while drafting an appeal before CIT(Appeals), the following may be checked forbetter clarity,

1. Verify whether the appeal /Relief exists: Decide after analysing the orders thoroughly.

2. Ascertain the Validity of Jurisdiction of AO.

3. Check the limitation period of 30 days and condonation petition requirement.

4. Compute Pre-deposit of 20% of the Tax dispute and pay.

5. Ensure whether Order was passed within Time limits prescribed under the provisions.

6. Plan for widest possible alternative grounds of appeal.

7. Statement of facts ought be framed with clarity.

8. Application for Stay as & where required.

9. Prompt reply to be filed in case of any show cause notice.

10. Any claim had missed out after filing, a fresh plea can be raised.

11. Any additional ground or additional evidence may be explained fully the importance ofthe same wrt the case may be pressed wherever required.

12. In normal circumstances, agreed additions cannot be appealed against.

13. Always raise one general ground seeking leave for modification of or addition to thegrounds of appeal, i.e. Any Grounds at the time of hearing.

VII. EFFECTIVE REPRESENTATION BEFORE COMMISSIONER (APPEALS):

While representing the case of the assessee before the first appellate authority the following tips may playan effective role –

1. Case of the assessee should be communicated effectively.

2. There should be a proper index with brief description of evidences filed.

3. Case laws relied on should be gathered and submitted during arguments or with paper book. As acase law may deal with several issues all of which may not be relevant for the appeal on hand, there-fore, it is suggested that one should highlight or underline the relevant parts of the case law.

4. Rules of precedence are to be strictly followed.

5. There should be effective communication skills evident in the presentation.

6. Dress code for appearance before appellate authority should be followed.

7. Body language i.e., how you sit, stand, movement of arms, eye movements are very important whilerepresenting the case.

8. Ability to think on the feet should be developed.

9. One should listen to the other side and wait for his turn.

10. Tone of speech should reflect respect for the authority and should also reflect belief in assessee’scase.

11. Speed of speech should be appropriate, neither too fast nor slow.

12. There should be eye contact but it should not be intimidating.

VIII. CONCLUSION:

Foundation of an income tax appeal lies in assessment proceedings. Appeal is a remedy provided by law forgetting a decree of lower court or authority corrected when a party to the litigation is aggrieved. After thehearing is concluded, Commissioner (Appeals) passes order in writing, disposing of the appeal and statingthe decision on each ground of appeal with reasons. Commissioner (Appeals) has a power through whichhe may confirm, reduce or enhance it.

i. Before enhancing any assessment or penalty, Commissioner of Income-tax (Appeals) has to pro-vide reasonable opportunity to the tax payer for showing cause against such enhancement).

ii. While disposing of an appeal, the Commissioner (Appeals) may consider and decide any matterarising out of the proceedings in which order appealed against was passed, even if such matter wasnot raised by the tax payer.

Once there is a statutory provision conferring the right of appeal, such a provision is to be con-strued in a liberal, reasonable and practical manner, as was held in CIT Vs. Ashoka Engineering Co.

(1992) 194 ITR 645 (SC) & C.Ramaiah Reddy Vs. ACIT (2011) 244 CTR (Kar) 126.

Seminar on Recent Changes in Goods and Service Tax on 3rd June, 2019

Seminar on GST Annual Returns & GST Audit on 8th June, 2019

Seminar on Recent Changes in Gifts under Income Tax on 12th June, 2019

Seminar on Changes in Income Tax Returns, Presumptive Taxation and NPO Taxation on 15th June, 2019

AGM on 17th June, 2019

Study Circle Meeting on Corporate Fallouts - A Case Study on 19th June, 2019

International Yoga Day on 21st June, 2019

Cricket Match

Games and other events for Women Members, Spouses and Children on 23rd June, 2019

School kitsdistribution to

gvmc municipalschool students

on 6th June,2019

Career Counseling and GST Awareness Program at Visakha Women's Degree College

Ms. Prachi Jain

The Views expressed by contributors in this Newsletter do not necessarily reflect the opinion of the Branch or the Institute

Published by CA. M. Chalapathy Rao, Chairman on behalf of Visakhapatnam Branch of SIRC of The Institute of Chartered Accountants of India, Visakhapatnam

and Desgined at Maruthi Printers, D.No.30-5-17, Krishna Gardens, Dabagardens, Visakhapatnam - 20, Cell : 92469 32859, email : balajiavprasad@gmail.com

and Published for Visakhapatnam Branch of SIRC of ICAI, D.No.9-36-22/2, Pithapuram Colony, Visakhapatnam - 530 003, Ph : 0891-2755019,

email : visakhapatnam@icai.org Editor : CA. Prasanth Kumar P, Visakhapatnam Branch of SIRC of ICAI

Seminar on Investors Awareness Programme on 26th June, 2019

SICASA Students Seminar on 1st June, 2019