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The comments, views, statements and / or opinions are based on data / details made available and it is made explicitly clear that they are the personal views of the author, and do not represent those of people, institutions or organisations and they are not intended to malign any person in whatsoever manner. If the comments, views, statements and / or opinions is not entirely complete or accurate, it is imperative that the author be informed immediately, as the inaccuracy or incompleteness could have a material effect. The comments, views, statements and / or opinions of the author are not binding on any of the Indian Revenue authorities and there can be no assurance that the Indian Revenue authorities will not take a position, contrary to what has been stated. The comments, views, statements and / or opinions are intended solely for information purposes and should not be quoted in whole or in part, disclosed or made available to external parties or referred to in any document, without prior written consent of the author. Unless specifically requested, there is no responsibility on the author to update the comments, views, statements and / or opinions in respect of events and circumstances occurring after the date of its issue.
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