it matter july-2019 - zawarassociates matter july-2019.pdf · forces repulsed the attack but in...

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1. Editorial

2. Law Update

3. Hindu Undivided Family and Its Constitution

4. Slim & Smart Sadhana

5. सॅन एंटोनयो: हॉटेल फेअरमाऊंट

6. Health Tips

7. Quote

8. Ram Krishna Hari

9. You Wrote it


15151515----Yearly Cyclical Landmarks of IndiaYearly Cyclical Landmarks of IndiaYearly Cyclical Landmarks of IndiaYearly Cyclical Landmarks of India

1. Editorial

2019 would be remembered as the watershed in the history of Indian

polity from many perspectives. One that it marks the centennial year of

the end of World War I that claimed more than a lakh Indian soldiers

without any genuine Indian cause. That signifies the cost of slavery.

A 15-yearly cycle seems to punctuate the wheel of Indian history with

remarkable socio-economic events to mark the major turning points for

India.

2019 2019 elections shall be remembered for the presumptuous and over-ambitious political aspirations. Indian

voters brushed aside all those inane campaign slogans of ‘gathbandhans’ and ‘chowkidar chor hai’ or

‘janeudhari’ etc. The electoral choice proved that the ‘caste alliances’ are no more relevant and are self-

alienating and self-defeating.

Congress think-tank proved incapable to grasp the essence of the electoral mood and got trapped in the

trivial of temple trips and temporal debates and that indeed tripped the Congress. Party’s digital war-horse

‘shakti’ proved unwittingly the biggest trap. It miserably failed in capturing the trends and mood swings of

the 90 crore voters of whom 50% are the net users; one-third are on the Facebook and three-fourths of them

use the WhatsApp messaging service. The millennial Genzis on every digital platform from FB to Instagram

and twitter. ‘Shakti’ failed to make their mind-mapping. The entire opposition top brass had assumed that

NDA is sure to lose this election and therefore every war-lord was behaving like a would-be leader of the

country. It was a disaster. That has seen unexpectedly Namo leadership back in power with reinforced gusto.

2004 It was the year when a flawed empirical analysis had tripped BJP’s slogan of ‘Shining India’! It was one of

those cyclical debacles. Late Shri Atal Behari Vajpeyi was riding the wave of good will and NDA under his

leadership was seeking its second term. The political manager of BJP late Shri Pramod Mahajan had

invented the campaign slogan of ‘Shining India’ for the 2004 elections, when India was not really

shining. Pramod Mahajan’s spiralingaspirations were not hidden from anyone; but election results

surprised everyone. Sonia-led UPA won the elections and stayed in power for the next ten years. The

turning point was when Sonia Gandhi declined to be the PM and nominated Dr.Manmohan Singh under

whose stewardship country experienced the unprecedented GDP growth rate and real time thrift.

1989 1989 stands out as another turning point in the political history of the country. Rajiv Gandhi’s Congress

was defeated in general elections and his erstwhile Finance Minister V.P.Singh had become the Prime

Minister who played a sinister political caste card of implementing the Mandal Commission

recommendations. It was this Mandalization of Indian politics that has made the country so turbulent. It

is also remembered for a weird incident of kidnapping of the daughter of India’s Home Minister Mufti

Mohammad Sayeed, in the V. P. Singh government. Rubaiya Sayeed was purportedly kidnapped and

released in exchange of release of some dreaded terrorists! It was the most unfortunate period of

independent India’s history; signifying down slide of Indian economy, plunging it into a debt trap. It also

marked the beginning of the alternative politics due to the Rath-yatra of Mr.L.K.Advani.


1974 1974 was the year when an innocuous looking middle-class students’ agitation, the Navnirman

Andolan began in Gujarat against economic crisis and corruption in public life. Soon, it was picked up

by the restive students of Bihar. It became a pan-India movement when Sarvoday leader Jayaprakash

Narayan, jumped in the fray to wage a war against corruption in public life. Another impactful event

of the year was the 1974 railway strike under the leadership of George Fernandez. The 20 day strike

by 1.7 million workers proved critical and forced Mrs.Indira Gandhi to impose the Emergency in the

country. That left a deep scar on the Indian psyche and reinforced the hope of the alternative politics.

1959 American President Harry S. Truman was a soldier and not a philosopher or thinker but he had made

a prophetic statement sixty years before in 1959 "In periods where there is no leadership, society

stands still. Progress occurs when courageous, skillful leaders seize the opportunity to change things

for the better." Was he visualizing a situation like India would be experiencing 50 years from then? It

was also the year when Tibetan people came out in streets of Lhasa to protest against Chinese

occupation. That marked the beginning of hostilities between China and India, as India had provided

political asylum to the fleeing Tibetans and their God-incarnate Dalai Lama.

1944 North-Eastern region of India became the sub-theatre of the WWII. Japan was trying to invade British

territory of Indian sub-continent through Manipur, Mizoram, Nagaland and Arunachal Pradesh. British

forces repulsed the attack but in ultimate culmination Netaji Subhashchandra Bose’s Azad Hind Sena

was organized from the disbanded Indian soldiers, which put up a stiff fight with the British Army and

India lost its one of the most dynamic leaders. Many believe in India that Netaji Subhashchandra’s

untimely death became a turning point in India’s political future.

1929 Mahatma Gandhi considered the Indian National Congress as the people’s movement and not a

political party. The thrust of this movement until 1929 was getting a dominion like status for the

country. It was in this year’s Lahore All India Congress that the demand for full independence year

was raised by the radical nationalists, led by Jawaharlal Nehru.

1914 Modern India is familiar with the Shimla agreement, the treaty signed by Zulfiqar Ali Bhutto, the then

President of Pakistan, and Mrs.Indira Gandhi, the Prime Minister of India in Shimla in 1971 that paved

the way for diplomatic recognition of Bangladesh as an independent nation.

But there was one more Shimla Convention between Great Britain, China, and Tibet, concerning the

status of Tibet held in Shimla in 1914 to reach an Accord. The famous and notorious McMahon Line

was drawn during this convention to demarcate areas between India and Tibet. China was opposed to

the line of thinking from the beginning and later Tibet also rejected it. Ironically McMahon’s work was

rejected by the British government itself initially as incompatible. But later it was incorporated as the

official demarcation between the two territories. It is this flawed legacy that has become a

permanent headache between India and China for which India had to face the ignominy of a lost war

of 1962 and also perhaps an early death of Pandit Nehru!

- Dr.Shivshankar Mishra,

Professor Emeritus


2. Law Update

CIT (A) deleted the disallowance and held that

the assessee was not required to deduct tax.

Issue

whether TDS u/s. 195 is applicable on the

reimbursement of entire amount of manpower

supply charges or only on mark up element?

Held ITAT observed that the employees are

under full management and supervision of the

assessee and further there was no responsibility

of Cyprus company with regard to the to the

services performed by seconded employees

ITAT noted that the invoice raised by the Cyprus

company showed a clear bifurcation

reimbursement and mark up on which TDS has

been deducted by the assessee.

Relying on SC ruling case of GE India technology Can p. Ltd, ITAT

upheld the CIT (A)’s order that since the reimbursement of actual

manpower expenses had no element or income TDS was not

required to be deducted ITAT further held that Cyprus company

had only supplied manpower to the assessee and it was not the

case of marking available any technical knowledge experience skill

know how or process to the assessee and accordingly was outside

the purview of FIS/FTS as per DTAA.

ITAT concluded that it is only the mark up which is liable to tax

u/s. 195 and not the reimbursement of actual cost of manpower

supply charges and thus ruled in favour of the assessee .


3. Hindu Undivided Family and Its Constitution

Q.9 Can a son who is the sole surviving coparcener along with other

females in the family after his father’s death constitute an HUF?

Ans.: yes the HUF shall continue with the son as Karta and other

female members as members.

Q.10 Can a son being a member of HUF consisting of his father himself

and his brothers, form an HUF consisting of himself his wife and

minor son?

Ans.: Under Hindu law, there can be a HUF within a HUF. Therefore a

son can have his own smaller HUF while he continues to be a

member of his father’s HUF in his father’s HUF, he is a mere

member and in his own HUF, he is the Karta.

Q.11 Whether a Hindu marrying Christian and bringing up his

daughter as Christian can claim HUF status?

Ans.: No if the child is not brought up as a Hindu confirming the habits

and usages of Hinduism such child will not be regarded as a

Hindu Consequently there can not be a Hindu Undivided family,

qua his daughter as recognized by law [Refer: Addl. CIT vs. G.

Venkataraman [(1977) 109 ITR 247 (Mad)]. (Section 26 of the

Hindu Succession Act, 1956)

- To be continue Next month


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4. Slim & Smart Sadhana

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For Joining the course please Contact: - 95 95 99 22 11


5. सॅन एंटोनयो:

हॉटेल फेअरमाऊंट

१} सॅन एंटोनयो हे लोकसं�येत अमे�रकेतील सात�या व

टे�सास रा�यातील दसु� या �मांकाच ेशहर आहे.

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लाख एवढ( आहे. हे शहर पुरातन काळात बांधले#या

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इमारतींसाठ- +,स- आहे.

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नेता पXुहा मागे Qफर4वAयात येईल.

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Rकलोमीटर +वास केलेले ‘हे हॉटेल’ सॅन एंटोनयो म�ये येणा-या पय2टकांसाठ- एक आ^हाची व

आनदंाची पव2णीच ठरत आहे.

- सीए पवनकुमार @वजयकुमार झंवर

- To be Continue next Month


BONES AND JOINTS

Preventing osteoporosis To help prevent osteoporosis, get proper nutrition and regular physical activity, and avoid smoking and excessive alcohol consumption.

• Eat calcium-rich foods

Dairy products such as milk, yogurt and cheese are the richest sources of calcium. Fat-free and low-fat products, calcium fortified orange juice and cereals, fish with edible bones, and certain vegetables (such as rhubarb, soybeans and spinach) are good sources. Healthy adults ages 19 to 50 need at least 1,000 milligrams (mg) of calcium a day from all sources. Older adults need 1,200 mg a day.

• Consider a calcium supplement

Calcium carbonate is the least expensive and most commonly used calcium supplement, and it’s better absorbed when taken with meals. Calcium citrate is more easily absorbed but requires more pills to reach the recommended amount. Calcium phosphate is the least likely to cause constipation.

• Get enough vitamin D

If you’re not taking a multivitamin, consider a calcium supplement that also has vitamin D, and milk that’s fortified with Vitamin D. Vitamin D is essential for enhancing the amount of calcium that ultimately reaches your bones. In addition, the body can produce vitamin D from exposure to sunlight. Ten to 15 minutes of exposure two to three times a week helps.

• Exercise regularly Regular physical activity and exercise help slow bone loss and improve balance, oordination and muscle strength.

• Avoid smoking and excessive drinking of alcohol Smoking increases the rate of bone loss. Regularly drinking more than moderate levels of alcohol can hasten bone loss and reduce ability to absorb calcium.

6. Health Tips


7. Quote

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.........jekesâMe kegâceej jepemLeeve

peceerve peue Ûegkeâer nw, Deemeceeve yeekeâer nw ~ megKes kegBâS legcneje, Fcleneve yeekeâer nw ~ yejme peevee Jeòeâ hej ns~ cesIe efkeâmeer keâe cekeâeve efiejJeer nw, efkeâmeer keâe ueieeve yeekeâer nw

.........jekesâMe kegâceej

Kegyeer Deewj Keeceer oesvees ner nesleer nw nj Fbmeeve ceW,

Deehe keäÙee leueeMeles neW Ùes cenlJehegCe& nw!

.........jekesâMe kegâceej

Fbmeeve kesâ heefjÛeÙe keâer Meg®Deele Yeues ner Ûesnjs mes nesleer nesieer, uesefkeâve Gmekeâer mechetCe& henÛeeve lees JeeCeer,efJeÛeej,SJeb keâeÙeex mes

ner nesleer nw.. .........jekesâMe kegâceej


4व_ल्ा*या दश2नासाठ- पंढरपूर वार(

8. Ram Krishna Hari

“भेट( लागी िजवा लागल(से आस”

वार( . . . . . . . . संपुणP महाराbcाला वेड लावणार( एक अजब जादगूर( . . . +�येकवष4 न @वसरता न

चकुता आषाढ(ची वार( क>न आप!या लाड^या पांडुरंगाच े दशPन घेणे, �याला डोळेभ>न पाहाणे ह(

स22या वारक-याची ओळख! खांfयावर भगवी पताका घेउन उ6हाता6हात, पाऊसपा9यात कशाकशाची

तमा न बाळगता @वठुरायाच ेओठावर अखडं नामgमरण करत वारकर( पंढर(2या वाटेवर नघतात . . . .

शकेडो कोस पायी वार( क>न फ^त @वठोबाच ेडोळे भ>न दशPन घेणे हेच या वार(च ंसा3य!

“हेची �हावी माझी आस। जXमोजXमी तुझा दास

पंढर(चा वारकर(। वार( चकुो न दे हर(।।”

अनेक जण वषाPनुवषP वार(ला जातात . . . एकदाह( न चकुता! कुठुन येतं �यां2यात हे बळ ? कुठ!या

आ3याि�मक श^तीन े ते भारले जातात? देहभान @वसरायला लावणारं कोणतं रसायन या चतै6यात

दडलेलं असत?ं पंढर(ची वार( हे खरं ]हणजे भ^ती आMण iाना[धbठ;त jत आहे समतेच,ं एकतेच.ं

जगातील एकमेवािWदतीय असं लोभसवाणं >प आहे, आMण @वठोबा ]हणजे चतै6याचा गाभा. @वनोबांनी

@वkलाला “@वFवदेव” असं संबोधलं आहे.

“Jदडंया पताकांनी दमुदमुल( पंढर(। तर( मी cीहर( कासा4वस

बरस ूदे नभ सeृट(चा सोहळा। कुण@यांचा मळा उभा राहो।”

महाराbcात भ^ती स+ंदायाचा इतहास इतर राlयां2या तलुनेत खुप वेगळा आहे. महाराbcात समुारे तरेाWया

शतकात भागवत स+ंदायाचा साJह�य या अगंांनी उदय झाला �याकाळात यादवांच े राlय होत.े �या राlयात

कमाल(चा जातीभेद आMण कमPकांडाला gथान होत.े सतं नामदेव महाराजांनी �याकाळी कमPकांडा2या अधंारात

चाचपडणा-या समाजाला बाहेर काढ9याकरता +बोधनाची चळवळ या वार(2या मा3यमातनु स>ु केल(.


आज2या वैiानक mbट(कोन ठेवणा-या जगात अखंड सु> असलेल( वार( बघीतल( क\ गJहवरायला होत.ं कोण�या

मातीची बनलेल( असावीत ह( माणसं? असा @वचार �यांना पाह(!यावर मनाला ,शव!या,शवाय राहात नाह( . . .

लहानांपासुन मोठयांपयoत सवाoचं आरा3य दैवत असलेला @वठोबा! �या2या भेट(ची ओढ वारक-याला आषाढा2या

सु>वातीपासुनच वेध लावते आMण पाउलं पोहोचतात थेट पंढरपुरात!

आषाढ( वार(बाबत काह( महIवा*या गोeट( नारायण महाराज या तुकाराम महाराजां2या तस-या मुलाने 1685 साल( पJहल( वार( केल(. तेWहां त े

आळंद(हुन संत iानेFवरां2या आMण देहूव>न संत तुकारामां2या पादकुा घेऊन पंढरपुरला गले होत.े

स3याची वार(ची रचना हैबतबाबा यांनी केलेल( आहे. ते सातारा िज!हयातील आरफळ गावच े देशमुख होत.े

�यांनी वार(ला लावले!या ,शgतीनुसार �याकाळ2या 27 Jदडंया पालखीपुढे चालतात आMण �यानंतर

अिgत�वात आले!या Jदडंया पालखीमागे चालतात. आज एकुण 200 पे_ा जाgत नpदणी केले!या Jदडंया

आहेत.

दोन लाख भा@वकांनी सु> होणारा हा पालखी सोहळा आषाढ( एकादशीला जवळपास 10 लाख वारक-यां2या

उपिgथतीत संप6न होतो lयात गोवा, गुजरात आMण कनाPटक मधील Jदडंया ह( सहभागी होतात.

धावा ]हणजे धावणे. असे मानले जाते क\ पंढरपुरला पायी जात असतांना संत तुकाराम महाराज यांना

वेळापूर येथील छोटयाFया टेकडीव>न @वðला2या देवळा2या कळसाचे दशPन झाले आMण @वðला2या

दशPना2या ओढ(ने ते तथनु पंढरपुर पयoत धावत गेले, याच े gमरण ]हणून वारकर( वेळापूरपासून

पंढरपूरपयoत शवेटचा टrपा धावत जातात.

पंढरपुरची वार( निFचत केWहां सु> झाल( हे सांगणे कठ;ण आहे पण पंढरपुर2या वार(ला Rकमान एक हजार

वषाoची परंपरा आहे. ह( वार( iानदेवां2या पुव4 होती, �यांच ेवडील @वðलपंत पंढर(च ेवारकर( होत,े iानदेवांना

पंढर(2या वार(चा मागP �यांच ेगु> आMण वडीलबंधु नव�ृतीनाथांनी दाखवला.

iानेFवर माऊल(ंची पालखी आMण तुकाराम महाराजांची पालखी पु9यात एकाच मागाPवर येतात आMण नंतर

थेट नातेपुत ेमागाPवर पु6हा एक1 येतात तेथे दोन संतांची भेट होते.

वार( सोहळया2या वाटचाल(त काह( Jठकाणी tरगंण केले जात.े iानेFवर माऊल(ं2या पालखी सोहळयात काह(

Jठकाणी उभे tरगंण तर काह( Jठकाणी गोल tरगंण केले जाते. सवP वारकर(, टाळकर(, झuडकेर(, मदंृगवादक,

@वणेकर( गोलाकार उभे राहुन नामगजर करतात तर म3यभागी अFव ( घोडा ) गोलाकार +दv_णा घेऊन

माऊल(ंना अ,भवादन करतो.

आषाढ( वार(च ेआMण पांडुरंगाच ेआणखीन एक वै,शbटय असे क\ सवPसामा6यांचा देव असणारा @वठूराया हाच

एक असा देव आहे क\ lया2या चरणी +�येक भा@वक @वनwतेन ेमgतक टेकवु शकतो. परमाथाPत भ^ती ह(च

संपदा असुन धनसंपदेला दxुयम gथान Jद!या गेलं आहे. भ^तीला yनदय लागत,े धनाची आवFयकता नाह(,

आषाढ(ची पंढर(वार( हे महाराbcाचे सांgकृतक ऐFवयP आहे.


Thanks sir

With Warm Regards,

CA Gopal Malpani

Partner | NVM & Associates, Chartered Accountants

Aurangabad : Ramkunj, Railway Station Road, Near Osmanpura Circle,

Aurangabad- 431005

HI,

THANK YOU FOR YOUR MAIL

REGARDS

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