| INCOME TAX : NEWS YOU CAN USE - Income Tax Returns : CBDT notifies income tax returns forms for 2019-20; Find all the details |
2
| >> |
| INCOME TAX : NEWS YOU CAN USE - Power bill over Rs 100,000? Now it's must to file income-tax return |
3
| >> |
| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : President approves ordinance to suspend IBC, offer 6-month relief to firms |
4
| >> |
| INCOME TAX : STATUTES - Section 48—Cost Inflation Index—Cost Inflation Index for Financial Year 2020-21—Notification No. 32/2020, dtd. 12-6-2020 [F.No. 370142/17/2020-TPL] |
6
| >> |
| INCOME TAX : STATUTES - Income Tax (11th Amendment) Rules, 2020—Insertion of Rule 114-I—Omission of Rule 31AB—Substitution of Form No. 26AS—Notification No. 30/2020, dtd. 28-5-2020 [F. No. 370142/20/2020-TPL] |
6
| >> |
| INCOME TAX : SUBSCRIBER’S QUERIES - Section 44AB—Applicability—Amendments by Finance Act, 2020—For Assessees having Turnover in Range of 2-5 Crores |
9
| >> |
| INCOME TAX : ARTICLES - Income Tax—Capital gains - Year of Taxation of Capital Gains when the Asset Exempted Under Section 54B is Sold within 3 Years—CA. V.K. SUBRAMANI |
10
| >> |
| INCOME TAX : ARTICLES - Income Tax—Agricultural income - Agriculture Income Under Income Tax—MUKESH KABRA |
17
| >> |
| INCOME TAX : ARTICLES - Income Tax—Business Disallowance - Principles of Constitutionality in Fiscal Statute—Revisited—SRIVATSAN RANGNATHAN |
29
| >> |
| INCOME TAX : ARTICLES - Income Tax—Reassessment - Provisions of Section 147 for Making Reassessment Cannot be Resorted to Verify or to Make Further Enquiry—AKHILESH KUMAR SAH |
38
| >> |
| INCOME TAX : CASE LAW DIGESTS - ACIT v. Rockwell Automation India (P) Ltd. (2020) 173 TR (A) 795 (Del-Trib) : 2019 TaxPub(DT) 7876 (Del-Trib) |
97
| >> |
| INCOME TAX : CASE LAW DIGESTS - Adani Agro (P) Ltd. v. DCIT (2020) 173 TR (A) 763 (Ahd-Trib) : 2019 TaxPub(DT) 7955 (Ahd-Trib) |
65
| >> |
| INCOME TAX : CASE LAW DIGESTS - Anand Lilaram Raisinghani v. Pr. CIT (2020) 173 TR (A) 790 (Mum-Trib) : 2020 TaxPub(DT) 56 (Mum-Trib) |
93
| >> |
| INCOME TAX : CASE LAW DIGESTS - Apsara Bhavanasai v. ITO (2020) 173 TR (A) 796 (Hyd-Trib) : 2019 TaxPub(DT) 7958 (Hyd-Trib) |
97
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Parmar Properties (P) Ltd. (2020) 173 TR (A) 748 (Pune-Trib) : 2019 TaxPub(DT) 7863 (Pune-Trib) |
50
| >> |
| INCOME TAX : CASE LAW DIGESTS - Blue Chip Developers (P) Ltd. v. ITO (2020) 173 TR (A) 777 (Del-Trib) : 2019 TaxPub(DT) 7960 (Del-Trib) |
78
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Madhya Pradesh Financial Corporation (2020) 173 TR (A) 787 (MP-HC) : 2019 TaxPub(DT) 7920 (MP-HC) |
87
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Mukerian Papers Ltd. (2020) 173 TR (A) 754 (P&H-HC) : 2019 TaxPub(DT) 7923 (P&H-HC) |
57
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Sidheshwar Sahakar Sakhar Karkhana Ltd. (2020) 173 TR (A) 754 (Bom-HC) : 2020 TaxPub(DT) 169 (Bom-HC) |
56
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT(E) v. India Habitat Centre (2020) 173 TR (A) 745 (Del-HC) : 2020 TaxPub(DT) 92 (Del-HC) |
47
| >> |
| INCOME TAX : CASE LAW DIGESTS - Crimson Property (P) Ltd. v. ITO (2020) 173 TR (A) 784 (Mum-Trib) : 2019 TaxPub(DT) 7961 (Mum-Trib) |
85
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dashrathbhai G. Patel v. Dy. CIT (2020) 173 TR (A) 773 (Ahd-Trib) : 2020 TaxPub(DT) 64 (Ahd-Trib) |
75
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT (Exemptions) v. Renugambal Educational Trust (2020) 173 TR (A) 746 (Chen-Trib) : 2019 TaxPub(DT) 8003 (Chenn-Trib) |
48
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Asian Infra Projects (P) Ltd. (2020) 173 TR (A) 747 (Mum-Trib) : 2020 TaxPub(DT) 60 (Mum-Trib) |
49
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kavinder Kumar (2020) 173 TR (A) 780 (Amr-Trib) : 2019 TaxPub(DT) 7883 (Asr-Trib) |
81
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mamta Bhandari (2020) 173 TR (A) 766 (Del-Trib) : 2019 TaxPub(DT) 7977 (Del-Trib) |
68
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Narmada Malwa Gramin Bank (2020) 173 TR (A) 775 (Ind-Trib) : 2019 TaxPub(DT) 7860 (Ind-Trib) |
76
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Petrofiles Cooperative Ltd. (2020) 173 TR (A) 751 (Ahd-Trib) : 2019 TaxPub(DT) 7864 (Ahd-Trib) |
53
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Reliance Infrastructure Ltd. (2020) 173 TR (A) 749 (Mum-Trib) : 2019 TaxPub(DT) 7871 (Mum-Trib) |
50
| >> |
| INCOME TAX : CASE LAW DIGESTS - East Coast Constructions & Industries (FIRM) v. CIT (2020) 173 TR (A) 787 (Mad-HC) : 2020 TaxPub(DT) 220 (Mad-HC) |
89
| >> |
| INCOME TAX : CASE LAW DIGESTS - Electronic Instrumentation & Control (P) Ltd. v. ACIT (2020) 173 TR (A) 760 (Ahm-Trib) : 2019 TaxPub(DT) 7964 (Ahd-Trib) |
62
| >> |
| INCOME TAX : CASE LAW DIGESTS - Elem Investments (P) Ltd. v. Asstt. CIT (2020) 173 TR (A) 762 (Hyd-Trib) : 2019 TaxPub(DT) 7965 (Hyd-Trib) |
64
| >> |
| INCOME TAX : CASE LAW DIGESTS - Genpact India (P.) Ltd. v. Dy. CIT (2020) 173 TR (A) 772 (SC) : 2019 TaxPub(DT) 7757 (SC) : (2019) 419 ITR 440 (SC) : (2020) 268 Taxman 299 (SC) : (2019) 311 CTR (SC) 737 |
74
| >> |
| INCOME TAX : CASE LAW DIGESTS - Hindustan Aegis LPG Ltd. v. Asstt. CIT & Ors. (2020) 173 TR (A) 778 (Bom-HC) : 2019 TaxPub(DT) 7919 (Bom-HC) |
80
| >> |
| INCOME TAX : CASE LAW DIGESTS - Indore Development Authority v. Dy. CIT (2020) 173 TR (A) 774 (Ind-Trib) : 2019 TaxPub(DT) 7847 (Pune-Trib) |
76
| >> |
| INCOME TAX : CASE LAW DIGESTS - Indra Kumari Bajaj v. ITO (2020) 173 TR (A) 740 (Del-Trib) : 2020 TaxPub(DT) 95 (Del-Trib) |
43
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Apollo Industrial Corporation (2020) 173 TR (A) 793 (Mum-Trib) : 2020 TaxPub(DT) 28 (Mum-Trib) |
94
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Jaisukhrai Ramniklal Sheth (2020) 173 TR (A) 768 (Mum-Trib) : 2019 TaxPub(DT) 7970 (Mum-Trib) |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Lalitnirman Business Development (P) Ltd. (2020) 173 TR (A) 753 Pun-Trib) : 2019 TaxPub(DT) 7851 (Pune-Trib) |
55
| >> |
| INCOME TAX : CASE LAW DIGESTS - J.B. Educational Society v. Commissioner (Exemptions) (2020) 173 TR (A) 741 (Head-Trib) : 2020 TaxPub(DT) 98 (Hyd-Trib) |
44
| >> |
| INCOME TAX : CASE LAW DIGESTS - Jha Educational Trust v. ITO (E) (2020) 173 TR (A) 744 (Kol-Trib) : 2019 TaxPub(DT) 7972 (Kol-Trib) |
46
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kakkur Service Co-operative Bank Ltd. v. Jt. DIT (2020) 173 TR (A) 770 (COC-Trib) : 2020 TaxPub(DT) 4 (Coch-Trib) |
72
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kamini Mettaliks (P) Ltd. v. Dy. CIT (2020) 173 TR (A) 757 (Hyd-Trib) : 2019 TaxPub(DT) 7846 (Hyd-Trib) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - Keyur D. Gandhi HUF v. ACIT (2020) 173 TR (A) 740 (Ahm-Trib) : 2019 TaxPub(DT) 7704 (Ahd-Trib) |
42
| >> |
| INCOME TAX : CASE LAW DIGESTS - Khetawat Properties Ltd. v. Pr. CIT (2020) 173 TR (A) 789 (Kol-Trib) : 2019 TaxPub(DT) 7848 (Kol-Trib) |
91
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kishore Kumar Kundanma v. Asstt. CIT (2020) 173 TR (A) 798 (Bang-Trib) : 2019 TaxPub(DT) 7889 (Bang-Trib) |
99
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kohli Intercontinental v. Asstt. CIT (2020) 173 TR (A) 794 (Del-HC) : 2019 TaxPub(DT) 7849 (Del-Trib) |
95
| >> |
| INCOME TAX : CASE LAW DIGESTS - Lala Ram Sharma v. ITO (2020) 173 TR (A) 785 (JP-Trib) : 2019 TaxPub(DT) 7996 (Jp-Trib) |
86
| >> |
| INCOME TAX : CASE LAW DIGESTS - Late Sanjay Agarwal v. Dy. CIT (2020) 173 TR (A) 742 (Chen-Trib) : 2019 TaxPub(DT) 7852 (Chenn-Trib) |
45
| >> |
| INCOME TAX : CASE LAW DIGESTS - Maharaja Agrasen Public School v. ITO (2020) 173 TR (A) 746 (Del-Trib) : 2019 TaxPub(DT) 7975 (Del-Trib) |
48
| >> |
| INCOME TAX : CASE LAW DIGESTS - Maharashtra State Road Transport Corporation v. Asstt. CIT (2020) 173 TR (A) 744 (Mum 'D'-Trib) : 2019 TaxPub(DT) 7772 (Mum 'D'-Trib) |
47
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mani Mandir Sewa Nyas Samiti, Ramghat, Ayodhya v. CIT (2020) 173 TR (A) 786 (All-HC) : 2019 TaxPub(DT) 7921 (All-HC) |
87
| >> |
| INCOME TAX : CASE LAW DIGESTS - Manjeet Kaur Sran v. Dy. CIT (2020) 173 TR (A) 792 (Del-Trib) : 2019 TaxPub(DT) 7953 (Del-Trib) |
94
| >> |
| INCOME TAX : CASE LAW DIGESTS - Maruti Sales Corporation Nevil v. ITO (2020) 173 TR (A) 797 (Raj-HC) : 2019 TaxPub(DT) 7978 (Rkt-Trib) |
98
| >> |
| INCOME TAX : CASE LAW DIGESTS - Maya Rani Ghosh v. Asstt. CIT & Ors. (2020) 173 TR (A) 783 (Cal-HC) : 2020 TaxPub(DT) 113 (Cal-HC) |
84
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mohan Breweries & Distilleries Ltd. v. Chief CIT (2020) 173 TR (A) 778 (Mad-HC) : 2020 TaxPub(DT) 118 (Mad-HC) |
79
| >> |
| INCOME TAX : CASE LAW DIGESTS - Muthukumaran Rangarajan v. ITO (2020) 173 TR (A) 765 (Chen-Trib) : 2020 TaxPub(DT) 121 (Chenn-Trib) |
67
| >> |
| INCOME TAX : CASE LAW DIGESTS - Nagarjuna Oil Corporation Ltd. v. ITO (2020) 173 TR (A) 748 (chen-Trib) : 2019 TaxPub(DT) 7980 (Chenn-Trib) |
49
| >> |
| INCOME TAX : CASE LAW DIGESTS - North Bihar Power Distribution Co. Ltd. v. Asstt. CIT (2020) 173 TR (A) 782 (Pat-Trib) : 2020 TaxPub(DT) 132 (Pat-Trib) |
83
| >> |
| INCOME TAX : CASE LAW DIGESTS - Orbit Electricals (P) Ltd. v. Dy. CIT (2020) 173 TR (A) 748 (Pune-Trib) : 2019 TaxPub(DT) 7861 (Pune-Trib) |
50
| >> |
| INCOME TAX : CASE LAW DIGESTS - Photolink Creative India (P) Ltd. v. Dy. CIT (2020) 173 TR (A) 755 (Mum-Trib) : 2019 TaxPub(DT) 7987 (Mum-Trib) |
57
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pioneer Motors (Kannur) (P) Ltd. v. Dy. CIT (2020) 173 TR (A) 756 (COC-Trib) : 2019 TaxPub(DT) 7932 (Coch-Trib) |
57
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Prince Water House (2020) 173 TR (A) 792 (Cal-HC) : 2019 TaxPub(DT) 7933 (Cal-HC) |
93
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Royal Beverages (P) Ltd. (2020) 173 TR (A) 773 (Del-HC) : 2019 TaxPub(DT) 7937 (Del-HC) |
74
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Thyssenkrupp Elevator (India) (P) Ltd. (2020) 173 TR (A) 786 (Del-HC) : 2019 TaxPub(DT) 7942 (Del-HC) |
87
| >> |
| INCOME TAX : CASE LAW DIGESTS - Priya Blue Industries (P) Ltd. v. Asstt. CIT (2020) 173 TR (A) 793 (Ahm-Trib) : 2019 TaxPub(DT) 7866 (Ahd-Trib) |
95
| >> |
| INCOME TAX : CASE LAW DIGESTS - R. Dhanasekaran v. Asstt. CIT (2020) 173 TR (A) 762 (Chen-Trib) : 2019 TaxPub(DT) 8001 (Chenn-Trib) |
63
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rajena Agro Products (P) Ltd. v. Dy. CIT (2020) 173 TR (A) 758 (Ahm-Trib) : 2019 TaxPub(DT) 7870 (Ahd-Trib) |
60
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ramesh Kumar Rajpal v. Asstt CIT (2020) 173 TR (A) 757 (Ind-Trib) : 2019 TaxPub(DT) 7892 (Ind-Trib) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - Reva (Sunil) Education Society v. CIT (E) (2020) 173 TR (A) 741 (Ind-Trib) : 2019 TaxPub(DT) 7872 (Ind-Trib) |
43
| >> |
| INCOME TAX : CASE LAW DIGESTS - Saurabh Surana v. Dy. CIT (2020) 173 TR (A) 798 (JP-Trib) : 2019 TaxPub(DT) 7894 (Jp-Trib) |
99
| >> |
| INCOME TAX : CASE LAW DIGESTS - Selva Gold Covering (P) Ltd. v. Dy. CIT (2020) 173 TR (A) 753 (Chen-Trib) : 2019 TaxPub(DT) 7882 (Chenn-Trib) |
55
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shalin Tandon v. Jt. CIT (2020) 173 TR (A) 799 (Mum-Trib) : 2019 TaxPub(DT) 7764 (Mum 'G'-Trib) |
100
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shashi Bhushan Gupta v. Pr. CIT (2020) 173 TR (A) 792 (Chd 'B'-Trib) : 2020 TaxPub(DT) 206 (Chd 'B'-Trib) : (2019) 202 TTJ (Chd 'B'-Trib) |
93
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shiv Shakti Handicrafts (P) Ltd. v. ITO (2020) 173 TR (A) 766 (Del-Trib) : 2019 TaxPub(DT) 7884 (Del-Trib) |
68
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sri Sahadevan K Rohani v. ITO (2020) 173 TR (A) 790 (Coch-Trib) : 2019 TaxPub(DT) 7901 (Coch-Trib) |
91
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sushil Kumar Bardia v. Pr. CIT (2020) 173 TR (A) 788 (Kol-Trib) : 2019 TaxPub(DT) 7903 (Kol-Trib) |
90
| >> |
| INCOME TAX : CASE LAW DIGESTS - Tahir Scrap Traders v. ITO (TDS) (2020) 173 TR (A) 782 (Jai-Trib) : 2020 TaxPub(DT) 187 (Jp-Trib) |
84
| >> |
| INCOME TAX : CASE LAW DIGESTS - Theobroma Foods (P) Ltd. v. ITO & Anr. (2020) 173 TR (A) 778 (Bom-HC) : 2019 TaxPub(DT) 7941 (Bom-HC) |
79
| >> |
| INCOME TAX : CASE LAW DIGESTS - Trans Marine Corporation v. ITO (2020) 173 TR (A) 776 (COC-Trib) : 2019 TaxPub(DT) 8005 (Coch-Trib |
78
| >> |
| INCOME TAX : CASE LAW DIGESTS - Upma Shukla L.R. v. ITO (2020) 173 TR (A) 764 (Del-Trib) : 2019 TaxPub(DT) 8006 (Del-Trib |
66
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vedanta Ltd. v. Asstt. CIT (2020) 173 TR (A) 775 (Mad-HC) : 2020 TaxPub(DT) 44 (Mad-HC) |
77
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ventura (India) (P) Ltd. v. Asstt. CIT (2020) 173 TR (A) 743 (Pun-Trib) : 2019 TaxPub(DT) 7910 (Pune-Trib) |
45
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vijaya Hospitality & Resports Ltd. v. CIT (2020) 173 TR (A) 770 (Ker-HC) : 2019 TaxPub(DT) 7943 (Ker-HC) : (2019) 419 ITR 322 (Ker) |
72
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vikas Educational Society v. ITO (2020) 173 TR (A) 751 (Visakhapatnam-Trib) : 2019 TaxPub(DT) 7911 (Visakha Trib) |
52
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vodafone Idea Ltd. v. Asstt. CIT (TDS) (2020) 173 TR (A) 780 (Kol-Trib) : 2019 TaxPub(DT) 7912 (Kol-Trib) |
82
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vodafone Idea Ltd. v. CIT (2020) 173 TR (A) 783 (Bom-HC) : 2020 TaxPub(DT) 20 (Bom-HC) : (2019) 267 Taxman 408 (Bom) |
84
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - Corporate Affairs : Govt launches Electronics Mfg Scheme 2.0, aims to get 5 top global players |
102
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Covid-19 crisis; Centre releases Rs 36,400-crore GST compensation to states |
103
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - Covid-19 relief; GST Council eases compliance for small businesses |
103
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - Govt extends validity of e-way CGST bills till June-end amid Covid outbreak |
105
| >> |
| CORPORATE LAWS & GST : STATUTES - Power of Central Government to Amend Schedules—Amendment of Schedule VII—Notification No. G.S.R. 313(E), dtd. 26-5-2020 [F. No. 13/18/2019-CSR] |
106
| >> |
| CORPORATE LAWS & GST : STATUTES - Extension of Implementation of Provision Regarding Power of Attorney in Circular No. SEBI/HO/MIRSD/ DOP/CIR/P/2020/28, dtd. 25-02-2020—Circular No. SEBI/HO/MIRSD/DOP/CIR/P/ 2020/90, dtd. 29-5-2020 |
106
| >> |
| CORPORATE LAWS & GST : STATUTES - Guidelines for Identification and Selection of Location as a Delivery Centre(s) for Commodity Derivatives Contract—Circular No. SEBI/HO/CDMRD/DNPMP/CIR /P/2020/89, dtd. 26-5-2020 |
106
| >> |
| CORPORATE LAWS & GST : STATUTES - Extension of Implementation of Circular on Margin Obligations to be Given by way of Pledge/Re-Pledge in Depository System—Circular No. SEBI/HO/MIRSD/ DOP/ CIR/P/ 2020/88, dtd. 25-5-2020 |
106
| >> |
| CORPORATE LAWS & GST : STATUTES - Implementation of Circular on ‘Margin obligations to be given by way of Pledge/Re-pledge in the Depository System’—Extension—SEBI/HO/MIRSD/DOP/CIR/P/2020/88, dtd 25-5-2020 |
106
| >> |
| CORPORATE LAWS & GST : STATUTES - SEBI-Management of The Board—Amendment in Notification No. S.O. 3330(E), dtd. 17-11-2019—Notification No. S.O. 1657(E), dtd. 26-5-2020 |
106
| >> |
| CORPORATE LAWS & GST : STATUTES - Facility to View Status of/Deficiency in Claim Applications and Making Good Those Deficiencies—Press Release No. 32/2020, dtd. 02-6-2020 |
106
| >> |
| CORPORATE LAWS & GST : STATUTES - Report Submitted by the Working Group on Social Stock Exchange—Press Release No. 31/2020, dtd. 1-6-2020 |
106
| >> |
| CORPORATE LAWS & GST : ARTICLES - Companies Fresh Start Scheme, 2020 : Opportunity for Defaulting Companies to Make a ‘Fresh Start’ |
107
| >> |
| CORPORATE LAWS & GST : ARTICLES - Time Limit for Filing Appeal to Appellate Tribunal—CA. SATYADEV PUROHIT |
110
| >> |