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TCA Corporate Advisors Pvt. Ltd., 152 SP MUKHARJEE Road KOL700026, KOLKATA (2026)

29/09/2026

𝑰𝒏𝒅𝒊𝒂𝒏 𝑪𝒐𝒂𝒍 𝑨𝒈𝒆𝒏𝒄𝒚 𝑽𝑺 𝑪𝒐𝒎𝒎𝒊𝒔𝒔𝒊𝒐𝒏𝒆𝒓 𝒐𝒇 𝑪𝑮𝑺𝑻 & 𝑪𝑿, 𝑲𝒐𝒍𝒌𝒂𝒕𝒂 21𝒔𝒕 𝑱𝒖𝒍𝒚 2026

𝗜𝗡 𝗧𝗛𝗘 𝗖𝗨𝗦𝗧𝗢𝗠𝗦, 𝗘𝗫𝗖𝗜𝗦𝗘 & 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗣𝗣𝗘𝗟𝗟𝗔𝗧𝗘 𝗧𝗥𝗜𝗕𝗨𝗡𝗔𝗟,
𝗞𝗢𝗟𝗞𝗔𝗧𝗔
𝑹𝑬𝑮𝑰𝑶𝑵𝑨𝑳 𝑩𝑬𝑵𝑪𝑯 – 𝑪𝑶𝑼𝑹𝑻 𝑵𝑶.1

𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐓𝐚𝐱 𝐀𝐩𝐩𝐞𝐚𝐥 𝐍𝐨 77372 𝐨𝐟 2019
(𝘈𝘳𝘪𝘴𝘪𝘯𝘨 𝘰𝘶𝘵 𝘰𝘧 𝘖𝘳𝘥𝘦𝘳-𝘪𝘯-𝘈𝘱𝘱𝘦𝘢𝘭 𝘕𝘰…232/𝘒𝘖𝘓-𝘕𝘖𝘙𝘛𝘏/𝘒𝘖𝘓/2019 𝘥𝘢𝘵𝘦𝘥 29.07.2019 𝘱𝘢𝘴𝘴𝘦𝘥 𝘣𝘺 𝘊𝘰𝘮𝘮𝘪𝘴𝘴𝘪𝘰𝘯𝘦𝘳 𝘰𝘧 𝘊𝘎𝘚𝘛 & 𝘊𝘟, 𝘒𝘰𝘭𝘬𝘢𝘵𝘢)

𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁........
𝙈/𝙨. 𝙄𝙣𝙙𝙞𝙖𝙣 𝘾𝙤𝙖𝙡 𝘼𝙜𝙚𝙣𝙘𝙮,
14, 𝘉𝘦𝘯𝘵𝘪𝘤𝘬 𝘚𝘵𝘳𝘦𝘦𝘵, 𝘒𝘰𝘭𝘬𝘢𝘵𝘢-700001.
..................𝙑𝙀𝙍𝙎𝙐𝙎......................

𝗥𝗲𝘀𝗽𝗼𝗻𝗱𝗲𝗻𝘁........
𝘾𝙤𝙢𝙢𝙞𝙨𝙨𝙞𝙤𝙣𝙚𝙧 𝙤𝙛 𝘾𝙂𝙎𝙏 & 𝘾𝙓, 𝙆𝙤𝙡𝙠𝙖𝙩𝙖
180, 𝘚𝘩𝘢𝘯𝘵𝘪𝘱𝘢𝘭𝘭𝘺, 𝘙𝘢𝘫𝘥𝘢𝘯𝘨𝘢 𝘔𝘢𝘪𝘯 𝘙𝘰𝘢𝘥, 𝘒𝘰𝘭𝘬𝘢𝘵𝘢-700 107.

𝐀𝐏𝐏𝐄𝐑𝐀𝐍𝐂𝐄 :
𝙎𝙝𝙧𝙞 𝙏𝙖𝙧𝙪𝙣 𝘾𝙝𝙖𝙩𝙩𝙚𝙧𝙟𝙚𝙚 &
𝘚𝘩𝘳𝘪 𝘙𝘢𝘫𝘶 𝘔𝘰𝘯𝘥𝘢𝘭 & 𝘔𝘴. 𝘚𝘯𝘦𝘩𝘢 𝘋𝘢𝘴, 𝘈𝘥𝘷𝘰𝘤𝘢𝘵𝘦𝘴 𝘧𝘰𝘳 𝘵𝘩𝘦 𝘈𝘱𝘱𝘦𝘭𝘭𝘢𝘯𝘵

𝘚𝘩𝘳𝘪 𝘚.𝘒.𝘋𝘪𝘬𝘴𝘩𝘪𝘵, 𝘈𝘶𝘵𝘩𝘰𝘳𝘪𝘻𝘦𝘥 𝘙𝘦𝘱𝘳𝘦𝘴𝘦𝘯𝘵𝘢𝘵𝘪𝘷𝘦 𝘧𝘰𝘳 𝘵𝘩𝘦 𝘙𝘦𝘴𝘱𝘰𝘯𝘥𝘦𝘯𝘵

𝗖𝗢𝗥𝗔𝗠:
𝗛𝗢𝗡’𝗕𝗟𝗘 𝗠𝗥.𝗥.𝗠𝗨𝗥𝗔𝗟𝗜𝗗𝗛𝗔𝗥, 𝗠𝗘𝗠𝗕𝗘𝗥 (𝗝𝗨𝗗𝗜𝗖𝗜𝗔𝗟)
𝗛𝗢𝗡’𝗕𝗟𝗘 𝗠𝗥.𝗞.𝗔𝗡𝗣𝗔𝗭𝗛𝗔𝗞𝗔𝗡, 𝗠𝗘𝗠𝗕𝗘𝗥 (𝗧𝗘𝗖𝗛𝗡𝗜𝗖𝗔𝗟)

𝐅𝐈𝐍𝐀𝐋 𝐎𝐑𝐃𝐄𝐑 𝐍𝐎…75911./2026.

𝘋𝘈𝘛𝘌 𝘖𝘍 𝘏𝘌𝘈𝘙𝘐𝘕𝘎 : 16.07.2026
𝘋𝘈𝘛𝘌 𝘖𝘍 𝘋𝘌𝘊𝘐𝘚𝘐𝘖𝘕 : 21.07.2026

𝗦𝘂𝗺𝗺𝗮𝗿𝘆 𝗼𝗳 𝘁𝗵𝗲 𝗢𝗿𝗱𝗲𝗿

𝙸𝚗𝚍𝚒𝚊𝚗 𝙲𝚘𝚊𝚕 𝙰𝚐𝚎𝚗𝚌𝚢 𝚑𝚊𝚍 𝚌𝚕𝚊𝚒𝚖𝚎𝚍 𝙲𝚎𝚗𝚟𝚊𝚝 𝙲𝚛𝚎𝚍𝚒𝚝 𝚘𝚗 𝚝𝚑𝚎 𝚋𝚊𝚜𝚒𝚜 𝚘𝚏 𝚜𝚞𝚙𝚙𝚕𝚎𝚖𝚎𝚗𝚝𝚊𝚛𝚢 𝚒𝚗𝚟𝚘𝚒𝚌𝚎𝚜 𝚒𝚜𝚜𝚞𝚎𝚍 𝚋𝚢 𝚜𝚎𝚛𝚟𝚒𝚌𝚎 𝚙𝚛𝚘𝚟𝚒𝚍𝚎𝚛𝚜.

𝚃𝚑𝚎 𝚍𝚎𝚙𝚊𝚛𝚝𝚖𝚎𝚗𝚝 𝚍𝚒𝚜𝚊𝚕𝚕𝚘𝚠𝚎𝚍 𝚝𝚑𝚎 𝚌𝚛𝚎𝚍𝚒𝚝 𝚊𝚗𝚍 𝚍𝚎𝚖𝚊𝚗𝚍𝚎𝚍 ₹94,61,626, 𝚊𝚕𝚕𝚎𝚐𝚒𝚗𝚐 𝚝𝚑𝚊𝚝 𝚁𝚞𝚕𝚎 9(1)(𝚋𝚋) 𝚘𝚏 𝚝𝚑𝚎 𝙲𝚎𝚗𝚟𝚊𝚝 𝙲𝚛𝚎𝚍𝚒𝚝 𝚁𝚞𝚕𝚎𝚜, 2004 𝚊𝚙𝚙𝚕𝚒𝚎𝚍 𝚋𝚎𝚌𝚊𝚞𝚜𝚎 𝚝𝚑𝚎 𝚜𝚎𝚛𝚟𝚒𝚌𝚎 𝚝𝚊𝚡 𝚛𝚎𝚕𝚊𝚝𝚎𝚍 𝚝𝚘 𝚎𝚊𝚛𝚕𝚒𝚎𝚛 𝚙𝚎𝚛𝚒𝚘𝚍𝚜 𝚠𝚊𝚜 𝚙𝚊𝚒𝚍 𝚊𝚏𝚝𝚎𝚛 𝚍𝚎𝚙𝚊𝚛𝚝𝚖𝚎𝚗𝚝𝚊𝚕 𝚒𝚗𝚟𝚎𝚜𝚝𝚒𝚐𝚊𝚝𝚒𝚘𝚗.

𝚃𝚑𝚎 𝚃𝚛𝚒𝚋𝚞𝚗𝚊𝚕 𝚘𝚋𝚜𝚎𝚛𝚟𝚎𝚍 𝚝𝚑𝚊𝚝 𝚝𝚑𝚎𝚛𝚎 𝚠𝚊𝚜 𝚗𝚘 𝚎𝚟𝚒𝚍𝚎𝚗𝚌𝚎 𝚝𝚑𝚊𝚝 𝚊 𝚂𝚑𝚘𝚠 𝙲𝚊𝚞𝚜𝚎 𝙽𝚘𝚝𝚒𝚌𝚎 𝚘𝚛 𝚛𝚎𝚌𝚘𝚟𝚎𝚛𝚊𝚋𝚕𝚎 𝚍𝚎𝚖𝚊𝚗𝚍 𝚑𝚊𝚍 𝚋𝚎𝚎𝚗 𝚒𝚗𝚒𝚝𝚒𝚊𝚝𝚎𝚍 𝚊𝚐𝚊𝚒𝚗𝚜𝚝 𝚝𝚑𝚎 𝚜𝚎𝚛𝚟𝚒𝚌𝚎 𝚙𝚛𝚘𝚟𝚒𝚍𝚎𝚛 𝚏𝚘𝚛 𝚏𝚛𝚊𝚞𝚍, 𝚜𝚞𝚙𝚙𝚛𝚎𝚜𝚜𝚒𝚘𝚗, 𝚠𝚒𝚕𝚏𝚞𝚕 𝚖𝚒𝚜𝚜𝚝𝚊𝚝𝚎𝚖𝚎𝚗𝚝, 𝚎𝚝𝚌.

𝚁𝚎𝚕𝚢𝚒𝚗𝚐 𝚘𝚗 𝚝𝚑𝚎 𝙺𝚒𝚛𝚕𝚘𝚜𝚔𝚊𝚛 𝙵𝚎𝚛𝚛𝚘𝚞𝚜 𝙸𝚗𝚍𝚞𝚜𝚝𝚛𝚒𝚎𝚜 𝙻𝚝𝚍. 𝚍𝚎𝚌𝚒𝚜𝚒𝚘𝚗, 𝚝𝚑𝚎
𝚃𝚛𝚒𝚋𝚞𝚗𝚊𝚕 𝚑𝚎𝚕𝚍 𝚝𝚑𝚊𝚝 𝚜𝚞𝚙𝚙𝚕𝚎𝚖𝚎𝚗𝚝𝚊𝚛𝚢 𝚒𝚗𝚟𝚘𝚒𝚌𝚎𝚜 𝚌𝚊𝚗𝚗𝚘𝚝 𝚋𝚎 𝚍𝚎𝚗𝚒𝚎𝚍 𝚖𝚎𝚛𝚎𝚕𝚢 𝚋𝚎𝚌𝚊𝚞𝚜𝚎 𝚝𝚑𝚎 𝚜𝚎𝚛𝚟𝚒𝚌𝚎 𝚝𝚊𝚡 𝚠𝚊𝚜 𝚜𝚞𝚋𝚜𝚎𝚚𝚞𝚎𝚗𝚝𝚕𝚢 𝚙𝚊𝚒𝚍, 𝚞𝚗𝚕𝚎𝚜𝚜 𝚝𝚑𝚎 𝚊𝚍𝚍𝚒𝚝𝚒𝚘𝚗𝚊𝚕 𝚝𝚊𝚡 𝚑𝚊𝚍 𝚋𝚎𝚌𝚘𝚖𝚎 𝚛𝚎𝚌𝚘𝚟𝚎𝚛𝚊𝚋𝚕𝚎 𝚘𝚗 𝚝𝚑𝚎 𝚜𝚙𝚎𝚌𝚒𝚏𝚒𝚎𝚍 𝚐𝚛𝚘𝚞𝚗𝚍𝚜 𝚞𝚗𝚍𝚎𝚛 𝚁𝚞𝚕𝚎 9(1)(𝚋𝚋).

𝙵𝚒𝚗𝚊𝚕 𝙳𝚎𝚌𝚒𝚜𝚒𝚘𝚗: 𝚃𝚑𝚎 𝚒𝚖𝚙𝚞𝚐𝚗𝚎𝚍 𝚘𝚛𝚍𝚎𝚛 𝚠𝚊𝚜 𝚜𝚎𝚝 𝚊𝚜𝚒𝚍𝚎, 𝚝𝚑𝚎 𝚊𝚙𝚙𝚎𝚊𝚕 𝚘𝚏 𝙸𝚗𝚍𝚒𝚊𝚗 𝙲𝚘𝚊𝚕 𝙰𝚐𝚎𝚗𝚌𝚢 𝚠𝚊𝚜 𝚊𝚕𝚕𝚘𝚠𝚎𝚍, 𝚊𝚗𝚍 𝚌𝚘𝚗𝚜𝚎𝚚𝚞𝚎𝚗𝚝𝚒𝚊𝚕 𝚛𝚎𝚕𝚒𝚎𝚏, 𝚒𝚏 𝚊𝚗𝚢, 𝚠𝚊𝚜 𝚐𝚛𝚊𝚗𝚝𝚎𝚍 𝚊𝚜 𝚙𝚎𝚛 𝚕𝚊𝚠.

𝙸𝚗 𝚘𝚗𝚎 𝚕𝚒𝚗𝚎: 𝚃𝚑𝚎 𝚃𝚛𝚒𝚋𝚞𝚗𝚊𝚕 𝚊𝚕𝚕𝚘𝚠𝚎𝚍 𝚝𝚑𝚎 𝙲𝚎𝚗𝚟𝚊𝚝 𝙲𝚛𝚎𝚍𝚒𝚝 𝚋𝚎𝚌𝚊𝚞𝚜𝚎 𝚝𝚑𝚎 𝚁𝚎𝚟𝚎𝚗𝚞𝚎 𝚏𝚊𝚒𝚕𝚎𝚍 𝚝𝚘 𝚎𝚜𝚝𝚊𝚋𝚕𝚒𝚜𝚑 𝚊 𝚛𝚎𝚌𝚘𝚟𝚎𝚛𝚊𝚋𝚕𝚎 𝚜𝚎𝚛𝚟𝚒𝚌𝚎-𝚝𝚊𝚡 𝚍𝚎𝚖𝚊𝚗𝚍 𝚊𝚐𝚊𝚒𝚗𝚜𝚝 𝚝𝚑𝚎 𝚜𝚎𝚛𝚟𝚒𝚌𝚎 𝚙𝚛𝚘𝚟𝚒𝚍𝚎𝚛 𝚋𝚊𝚜𝚎𝚍 𝚘𝚗 𝚏𝚛𝚊𝚞𝚍, 𝚜𝚞𝚙𝚙𝚛𝚎𝚜𝚜𝚒𝚘𝚗, 𝚘𝚛 𝚜𝚒𝚖𝚒𝚕𝚊𝚛 𝚐𝚛𝚘𝚞𝚗𝚍𝚜 𝚛𝚎𝚚𝚞𝚒𝚛𝚎𝚍 𝚞𝚗𝚍𝚎𝚛 𝚁𝚞𝚕𝚎 9(1)(𝚋𝚋).

𝗩𝗶𝗲𝘄 𝗙𝘂𝗹𝗹 𝗢𝗿𝗱𝗲𝗿, 𝗹𝗶𝗻𝗸 𝗯𝗲𝗹𝗼𝘄:
https://tcacorp.co.in/Image/568513.pdf
𝐅𝐨𝐫 𝐚𝐧𝐲 𝐪𝐮𝐞𝐫𝐢𝐞𝐬, 𝐩𝐥𝐞𝐚𝐬𝐞 𝐜𝐨𝐧𝐭𝐚𝐜𝐭 𝐮𝐬:
📞 9874779270
🌐 https://tcacorp.co.in
📧 [email protected]
📧 [email protected]

25/09/2026

𝐅𝐨𝐫𝐮𝐦 𝐑𝐢𝐯𝐢𝐞𝐫𝐚 𝐂𝐨𝐧𝐬𝐭𝐫𝐮𝐜𝐭𝐢𝐨𝐧𝐬 𝐏𝐫𝐢𝐯𝐚𝐭𝐞 𝐋𝐢𝐦𝐢𝐭𝐞𝐝 𝐕𝐒 𝐏𝐫𝐢𝐧𝐜𝐢𝐩𝐚𝐥 𝐂𝐨𝐦𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐞𝐫, 𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐓𝐚𝐱-𝐈 27𝐭𝐡 𝐅𝐞𝐛𝐫𝐮𝐚𝐫𝐲 2026

𝐈𝐍 𝐓𝐇𝐄 𝐂𝐔𝐒𝐓𝐎𝐌𝐒, 𝐄𝐗𝐂𝐈𝐒𝐄 𝐀𝐍𝐃 𝐒𝐄𝐑𝐕𝐈𝐂𝐄 𝐓𝐀𝐗 𝐀𝐏𝐏𝐄𝐋𝐋𝐀𝐓𝐄 𝐓𝐑𝐈𝐁𝐔𝐍𝐀𝐋 𝐄𝐀𝐒𝐓𝐄𝐑𝐍 𝐙𝐎𝐍𝐀𝐋 𝐁𝐄𝐍𝐂𝐇: 𝐊𝐎𝐋𝐊𝐀𝐓𝐀
𝗥𝗘𝗚𝗜𝗢𝗡𝗔𝗟 𝗕𝗘𝗡𝗖𝗛 – 𝗖𝗢𝗨𝗥𝗧 𝗡𝗢. 1

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 75301 𝗼𝗳 2017
(𝐴𝑟𝑖𝑠𝑖𝑛𝑔 𝑜𝑢𝑡 𝑜𝑓 𝑂𝑟𝑑𝑒𝑟-𝑖𝑛-𝑂𝑟𝑖𝑔𝑖𝑛𝑎𝑙 𝑁𝑜. 119/𝑃𝑅.𝐶𝑂𝑀𝑀𝑅/𝑆𝑇-𝐼/𝐾𝑂𝐿/2016-17 𝑑𝑎𝑡𝑒𝑑 28.11.2016 𝑝𝑎𝑠𝑠𝑒𝑑 𝑏𝑦 𝑡ℎ𝑒 𝑃𝑟𝑖𝑛𝑐𝑖𝑝𝑎𝑙 𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟 𝑜𝑓 𝑆𝑒𝑟𝑣𝑖𝑐𝑒 𝑇𝑎𝑥-𝐼, 𝐾𝑒𝑛𝑑𝑟𝑖𝑦𝑎𝑈𝑡𝑝𝑎𝑑 𝑆ℎ𝑢𝑙𝑘 𝐵ℎ𝑎𝑤𝑎𝑛, 180, 𝑆ℎ𝑎𝑛𝑡𝑖𝑝𝑎𝑙𝑙𝑦, 𝑅𝑎𝑗𝑑𝑎𝑛𝑔𝑎 𝑀𝑎𝑖𝑛 𝑅𝑜𝑎𝑑, 𝐾𝑜𝑙𝑘𝑎𝑡𝑎 – 700 107)

𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁.......
𝑴/𝒔. 𝑭𝒐𝒓𝒖𝒎 𝑹𝒊𝒗𝒊𝒆𝒓𝒂 𝑪𝒐𝒏𝒔𝒕𝒓𝒖𝒄𝒕𝒊𝒐𝒏𝒔 𝑷𝒓𝒊𝒗𝒂𝒕𝒆 𝑳𝒊𝒎𝒊𝒕𝒆𝒅
4/1, 𝑅𝑒𝑑 𝐶𝑟𝑜𝑠𝑠 𝑃𝑙𝑎𝑐𝑒,
𝐾𝑜𝑙𝑘𝑎𝑡𝑎 – 700 001
.......................ＶＥＲＳＵＳ ........................

𝗥𝗲𝘀𝗽𝗼𝗻𝗱𝗲𝗻𝘁.........
𝑷𝒓𝒊𝒏𝒄𝒊𝒑𝒂𝒍 𝑪𝒐𝒎𝒎𝒊𝒔𝒔𝒊𝒐𝒏𝒆𝒓, 𝑺𝒆𝒓𝒗𝒊𝒄𝒆 𝑻𝒂𝒙-𝑰
𝐾𝑒𝑛𝑑𝑟𝑖𝑦𝑎 𝑈𝑡𝑝𝑎𝑑 𝑆ℎ𝑢𝑙𝑘 𝐵ℎ𝑎𝑤𝑎𝑛 (3𝑟𝑑 𝐹𝑙𝑜𝑜𝑟),
180, 𝑆ℎ𝑎𝑛𝑡𝑖𝑝𝑎𝑙𝑙𝑦, 𝑅𝑎𝑗𝑑𝑎𝑛𝑔𝑎 𝑀𝑎𝑖𝑛 𝑅𝑜𝑎𝑑,
𝐾𝑜𝑙𝑘𝑎𝑡𝑎 – 700 107

ＡＰＰＥＡＲＡＮＣＥ:
𝗦𝗵𝗿𝗶 𝗧𝗮𝗿𝘂𝗻 𝗖𝗵𝗮𝘁𝘁𝗲𝗿𝗷𝗲𝗲, 𝗔𝗱𝘃𝗼𝗰𝗮𝘁𝗲,
𝘚𝘩𝘳𝘪 𝘙𝘢𝘫𝘶 𝘔𝘰𝘯𝘥𝘢𝘭, 𝘈𝘥𝘷𝘰𝘤𝘢𝘵𝘦 𝘍𝘰𝘳 𝘵𝘩𝘦 𝘈𝘱𝘱𝘦𝘭𝘭𝘢𝘯𝘵

𝘚𝘩𝘳𝘪 𝘙.𝘒. 𝘈𝘨𝘢𝘳𝘸𝘢𝘭, 𝘈𝘶𝘵𝘩𝘰𝘳𝘪𝘻𝘦𝘥 𝘙𝘦𝘱𝘳𝘦𝘴𝘦𝘯𝘵𝘢𝘵𝘪𝘷𝘦, 𝘍𝘰𝘳 𝘵𝘩𝘦 𝘙𝘦𝘴𝘱𝘰𝘯𝘥𝘦𝘯𝘵

𝐂𝐎𝐑𝐀𝐌:
𝐇𝐎𝐍'𝐁𝐋𝐄 𝐒𝐇𝐑𝐈 𝐀𝐒𝐇𝐎𝐊 𝐉𝐈𝐍𝐃𝐀𝐋, 𝐌𝐄𝐌𝐁𝐄𝐑 (𝐉𝐔𝐃𝐈𝐂𝐈𝐀𝐋)
𝐇𝐎𝐍'𝐁𝐋𝐄 𝐒𝐇𝐑𝐈 𝐊. 𝐀𝐍𝐏𝐀𝐙𝐇𝐀𝐊𝐀𝐍, 𝐌𝐄𝐌𝐁𝐄𝐑 (𝐓𝐄𝐂𝐇𝐍𝐈𝐂𝐀𝐋)

𝐅𝐈𝐍𝐀𝐋 𝐎𝐑𝐃𝐄𝐑 𝐍𝐎. 75319 / 2026

𝐃𝐀𝐓𝐄 𝐎𝐅 𝐇𝐄𝐀𝐑𝐈𝐍𝐆: 25.02.2026
𝐃𝐀𝐓𝐄 𝐎𝐅 𝐃𝐄𝐂𝐈𝐒𝐈𝐎𝐍: 27.02.2026

𝐁𝐫𝐢𝐞𝐟 𝐒𝐮𝐦𝐦𝐚𝐫𝐲 𝐨𝐟 𝐭𝐡𝐞 𝐎𝐫𝐝𝐞𝐫

𝐅𝐚𝐜𝐭𝐬
𝚃𝚑𝚎 𝚊𝚙𝚙𝚎𝚕𝚕𝚊𝚗𝚝, 𝚊 𝚌𝚘𝚗𝚜𝚝𝚛𝚞𝚌𝚝𝚒𝚘𝚗 𝚜𝚎𝚛𝚟𝚒𝚌𝚎 𝚙𝚛𝚘𝚟𝚒𝚍𝚎𝚛, 𝚏𝚊𝚌𝚎𝚍 𝚊 𝚂𝚎𝚛𝚟𝚒𝚌𝚎 𝚃𝚊𝚡 𝚍𝚎𝚖𝚊𝚗𝚍 𝚘𝚏 ₹2,43,01,516 𝚏𝚘𝚛 𝙹𝚞𝚕𝚢 2010 𝚝𝚘 𝙼𝚊𝚛𝚌𝚑 2014. 𝚃𝚑𝚎 𝚊𝚍𝚓𝚞𝚍𝚒𝚌𝚊𝚝𝚒𝚗𝚐 𝚊𝚞𝚝𝚑𝚘𝚛𝚒𝚝𝚢 𝚍𝚛𝚘𝚙𝚙𝚎𝚍 ₹1,28,18,761 𝚊𝚗𝚍 𝚌𝚘𝚗𝚏𝚒𝚛𝚖𝚎𝚍 ₹1,14,82,755, 𝚊𝚕𝚘𝚗𝚐 𝚠𝚒𝚝𝚑 𝚒𝚗𝚝𝚎𝚛𝚎𝚜𝚝 𝚊𝚗𝚍 𝚊𝚗 𝚎𝚚𝚞𝚊𝚕 𝚙𝚎𝚗𝚊𝚕𝚝𝚢 𝚞𝚗𝚍𝚎𝚛 𝚂𝚎𝚌𝚝𝚒𝚘𝚗 78.

𝚃𝚑𝚎 𝚖𝚊𝚓𝚘𝚛 𝚍𝚒𝚜𝚙𝚞𝚝𝚎𝚍 𝚊𝚖𝚘𝚞𝚗𝚝 𝚠𝚊𝚜 ₹79,91,642, 𝚛𝚎𝚕𝚊𝚝𝚒𝚗𝚐 𝚝𝚘 “𝙰𝚍𝚟𝚊𝚗𝚌𝚎𝚜 (𝙾𝚝𝚑𝚎𝚛𝚜)” 𝚛𝚎𝚌𝚎𝚒𝚟𝚎𝚍 𝚊𝚐𝚊𝚒𝚗𝚜𝚝 𝚜𝚊𝚕𝚎 𝚘𝚏 𝚏𝚕𝚊𝚝𝚜/𝚌𝚘𝚖𝚖𝚎𝚛𝚌𝚒𝚊𝚕 𝚜𝚙𝚊𝚌𝚎𝚜 𝚞𝚗𝚍𝚎𝚛 𝚗𝚘𝚖𝚒𝚗𝚊𝚝𝚒𝚘𝚗 𝚊𝚐𝚛𝚎𝚎𝚖𝚎𝚗𝚝𝚜.

𝐓𝐫𝐢𝐛𝐮𝐧𝐚𝐥'𝐬 𝐅𝐢𝐧𝐝𝐢𝐧𝐠𝐬
𝚃𝚑𝚎 𝚃𝚛𝚒𝚋𝚞𝚗𝚊𝚕 𝚑𝚎𝚕𝚍 𝚝𝚑𝚊𝚝 𝚊𝚍𝚟𝚊𝚗𝚌𝚎𝚜 𝚛𝚎𝚌𝚎𝚒𝚟𝚎𝚍 𝚋𝚎𝚏𝚘𝚛𝚎 01.07.2010 𝚠𝚎𝚛𝚎 𝚗𝚘𝚝 𝚕𝚒𝚊𝚋𝚕𝚎 𝚝𝚘 𝚂𝚎𝚛𝚟𝚒𝚌𝚎 𝚃𝚊𝚡, 𝚋𝚊𝚜𝚎𝚍 𝚘𝚗 𝚝𝚑𝚎 𝙱𝚘𝚊𝚛𝚍'𝚜 𝚌𝚕𝚊𝚛𝚒𝚏𝚒𝚌𝚊𝚝𝚒𝚘𝚗 𝚍𝚊𝚝𝚎𝚍 01.07.2010.

𝙸𝚗 𝚘𝚗𝚎 𝚗𝚘𝚖𝚒𝚗𝚊𝚝𝚒𝚘𝚗 𝚊𝚐𝚛𝚎𝚎𝚖𝚎𝚗𝚝, ₹6 𝚌𝚛𝚘𝚛𝚎 𝚑𝚊𝚍 𝚊𝚕𝚛𝚎𝚊𝚍𝚢 𝚋𝚎𝚎𝚗 𝚙𝚊𝚒𝚍 𝚋𝚎𝚏𝚘𝚛𝚎 01.07.2010, 𝚜𝚘 𝚗𝚘 𝚂𝚎𝚛𝚟𝚒𝚌𝚎 𝚃𝚊𝚡 𝚠𝚊𝚜 𝚙𝚊𝚢𝚊𝚋𝚕𝚎 𝚘𝚗 𝚝𝚑𝚊𝚝 𝚊𝚖𝚘𝚞𝚗𝚝.

𝚂𝚎𝚛𝚟𝚒𝚌𝚎 𝚃𝚊𝚡 𝚠𝚊𝚜 𝚊𝚙𝚙𝚕𝚒𝚌𝚊𝚋𝚕𝚎 𝚘𝚗𝚕𝚢 𝚝𝚘 𝚝𝚑𝚎 ₹76.41 𝚕𝚊𝚔𝚑 𝚋𝚊𝚕𝚊𝚗𝚌𝚎 𝚊𝚖𝚘𝚞𝚗𝚝 𝚙𝚊𝚢𝚊𝚋𝚕𝚎 𝚝𝚘 𝚝𝚑𝚎 𝚊𝚙𝚙𝚎𝚕𝚕𝚊𝚗𝚝.

𝚃𝚑𝚎 ₹1,57,44,900 𝚗𝚘𝚖𝚒𝚗𝚊𝚝𝚒𝚘𝚗 𝚌𝚘𝚜𝚝 𝚛𝚎𝚌𝚎𝚒𝚟𝚎𝚍 𝚋𝚢 𝚝𝚑𝚎 𝚝𝚛𝚊𝚗𝚜𝚏𝚎𝚛𝚘𝚛 𝚠𝚊𝚜 𝚗𝚘𝚝 𝚌𝚘𝚗𝚜𝚒𝚍𝚎𝚛𝚊𝚝𝚒𝚘𝚗 𝚙𝚊𝚢𝚊𝚋𝚕𝚎 𝚝𝚘 𝚝𝚑𝚎 𝚊𝚙𝚙𝚎𝚕𝚕𝚊𝚗𝚝 𝚊𝚗𝚍 𝚠𝚊𝚜 𝚝𝚑𝚎𝚛𝚎𝚏𝚘𝚛𝚎 𝚗𝚘𝚝 𝚝𝚊𝚡𝚊𝚋𝚕𝚎 𝚊𝚜 𝚝𝚑𝚎 𝚊𝚙𝚙𝚎𝚕𝚕𝚊𝚗𝚝'𝚜 𝚜𝚎𝚛𝚟𝚒𝚌𝚎 𝚟𝚊𝚕𝚞𝚎.

𝚃𝚑𝚎 𝙳𝚎𝚙𝚊𝚛𝚝𝚖𝚎𝚗𝚝'𝚜 𝚖𝚎𝚝𝚑𝚘𝚍 𝚘𝚏 𝚝𝚛𝚎𝚊𝚝𝚒𝚗𝚐 𝚝𝚑𝚎 𝚎𝚗𝚝𝚒𝚛𝚎 𝚗𝚘𝚖𝚒𝚗𝚊𝚝𝚒𝚘𝚗 𝚊𝚐𝚛𝚎𝚎𝚖𝚎𝚗𝚝 𝚟𝚊𝚕𝚞𝚎 𝚊𝚜 𝚝𝚊𝚡𝚊𝚋𝚕𝚎 𝚠𝚊𝚜 𝚑𝚎𝚕𝚍 𝚕𝚎𝚐𝚊𝚕𝚕𝚢 𝚞𝚗𝚜𝚞𝚜𝚝𝚊𝚒𝚗𝚊𝚋𝚕𝚎.

𝑭𝒊𝒏𝒂𝒍 𝑫𝒆𝒄𝒊𝒔𝒊𝒐𝒏
1. 𝚂𝚎𝚛𝚟𝚒𝚌𝚎 𝚃𝚊𝚡 𝚍𝚎𝚖𝚊𝚗𝚍 𝚘𝚏 ₹79,91,642 𝚠𝚊𝚜 𝚜𝚎𝚝 𝚊𝚜𝚒𝚍𝚎.

2. 𝚃𝚑𝚎 𝚛𝚎𝚖𝚊𝚒𝚗𝚒𝚗𝚐 𝚙𝚘𝚛𝚝𝚒𝚘𝚗 𝚘𝚏 𝚝𝚑𝚎 𝚌𝚘𝚗𝚏𝚒𝚛𝚖𝚎𝚍 𝚍𝚎𝚖𝚊𝚗𝚍, ₹36,24,622, 𝚠𝚑𝚒𝚌𝚑 𝚑𝚊𝚍 𝚊𝚕𝚛𝚎𝚊𝚍𝚢 𝚋𝚎𝚎𝚗 𝚙𝚊𝚒𝚍 𝚋𝚢 𝚝𝚑𝚎 𝚊𝚙𝚙𝚎𝚕𝚕𝚊𝚗𝚝 𝚊𝚕𝚘𝚗𝚐 𝚠𝚒𝚝𝚑 𝚒𝚗𝚝𝚎𝚛𝚎𝚜𝚝, 𝚠𝚊𝚜 𝚞𝚙𝚑𝚎𝚕𝚍.

3. 𝙿𝚎𝚗𝚊𝚕𝚝𝚢 𝚞𝚗𝚍𝚎𝚛 𝚂𝚎𝚌𝚝𝚒𝚘𝚗 78 𝚠𝚊𝚜 𝚌𝚘𝚖𝚙𝚕𝚎𝚝𝚎𝚕𝚢 𝚜𝚎𝚝 𝚊𝚜𝚒𝚍𝚎, 𝚊𝚜 𝚜𝚞𝚙𝚙𝚛𝚎𝚜𝚜𝚒𝚘𝚗 𝚘𝚏 𝚏𝚊𝚌𝚝𝚜 𝚠𝚒𝚝𝚑 𝚒𝚗𝚝𝚎𝚗𝚝 𝚝𝚘 𝚎𝚟𝚊𝚍𝚎 𝚝𝚊𝚡 𝚠𝚊𝚜 𝚗𝚘𝚝 𝚎𝚜𝚝𝚊𝚋𝚕𝚒𝚜𝚑𝚎𝚍 𝚋𝚢 𝚜𝚞𝚋𝚜𝚝𝚊𝚗𝚝𝚒𝚟𝚎 𝚎𝚟𝚒𝚍𝚎𝚗𝚌𝚎.

4. 𝚃𝚑𝚎 𝚊𝚙𝚙𝚎𝚊𝚕 𝚠𝚊𝚜 𝚍𝚒𝚜𝚙𝚘𝚜𝚎𝚍 𝚘𝚏 𝚘𝚗 𝚝𝚑𝚎𝚜𝚎 𝚝𝚎𝚛𝚖𝚜.

𝘐𝘯 𝘴𝘩𝘰𝘳𝘵: 𝘛𝘩𝘦 𝘛𝘳𝘪𝘣𝘶𝘯𝘢𝘭 𝘴𝘶𝘣𝘴𝘵𝘢𝘯𝘵𝘪𝘢𝘭𝘭𝘺 𝘳𝘦𝘥𝘶𝘤𝘦𝘥 𝘵𝘩𝘦 𝘥𝘪𝘴𝘱𝘶𝘵𝘦𝘥 𝘚𝘦𝘳𝘷𝘪𝘤𝘦 𝘛𝘢𝘹 𝘭𝘪𝘢𝘣𝘪𝘭𝘪𝘵𝘺 𝘣𝘺 𝘴𝘦𝘵𝘵𝘪𝘯𝘨 𝘢𝘴𝘪𝘥𝘦 𝘵𝘩𝘦 ₹79.91 𝘭𝘢𝘬𝘩 𝘥𝘦𝘮𝘢𝘯𝘥, 𝘢𝘤𝘤𝘦𝘱𝘵𝘦𝘥 𝘵𝘩𝘦 𝘢𝘭𝘳𝘦𝘢𝘥𝘺-𝘱𝘢𝘪𝘥 ₹36.25 𝘭𝘢𝘬𝘩 𝘵𝘰 𝘵𝘩𝘦 𝘦𝘹𝘵𝘦𝘯𝘵 𝘢𝘱𝘱𝘭𝘪𝘤𝘢𝘣𝘭𝘦, 𝘢𝘯𝘥 𝘳𝘦𝘮𝘰𝘷𝘦𝘥 𝘵𝘩𝘦 𝘚𝘦𝘤𝘵𝘪𝘰𝘯 78 𝘱𝘦𝘯𝘢𝘭𝘵𝘺.

𝗩𝗶𝗲𝘄 𝗙𝘂𝗹𝗹 𝗢𝗿𝗱𝗲𝗿, 𝗹𝗶𝗻𝗸 𝗯𝗲𝗹𝗼𝘄:
https://tcacorp.co.in/Image/535464.pdf
𝐅𝐨𝐫 𝐚𝐧𝐲 𝐪𝐮𝐞𝐫𝐢𝐞𝐬, 𝐩𝐥𝐞𝐚𝐬𝐞 𝐜𝐨𝐧𝐭𝐚𝐜𝐭 𝐮𝐬:
📞 9874779270
🌐 https://tcacorp.co.in
📧 [email protected]
📧 [email protected]

25/09/2026

𝐅𝐨𝐫𝐮𝐦 𝐑𝐞𝐭𝐚𝐢𝐥 𝐏𝐫𝐢𝐯𝐚𝐭𝐞 𝐋𝐢𝐦𝐢𝐭𝐞𝐝 𝐕𝐒 𝐂𝐨𝐦𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐞𝐫 𝐨𝐟 𝐂.𝐆.𝐒.𝐓. 𝐚𝐧𝐝 𝐂𝐞𝐧𝐭𝐫𝐚𝐥 𝐄𝐱𝐜𝐢𝐬𝐞 𝟐𝟏𝐬𝐭 𝐉𝐚𝐧𝐮𝐚𝐫𝐲 𝟐𝟎𝟐𝟔

𝑰𝑵 𝑻𝑯𝑬 𝑪𝑼𝑺𝑻𝑶𝑴𝑺, 𝑬𝑿𝑪𝑰𝑺𝑬 𝑨𝑵𝑫 𝑺𝑬𝑹𝑽𝑰𝑪𝑬 𝑻𝑨𝑿 𝑨𝑷𝑷𝑬𝑳𝑳𝑨𝑻𝑬 𝑻𝑹𝑰𝑩𝑼𝑵𝑨𝑳 𝑬𝑨𝑺𝑻𝑬𝑹𝑵 𝒁𝑶𝑵𝑨𝑳 𝑩𝑬𝑵𝑪𝑯: 𝑲𝑶𝑳𝑲𝑨𝑻𝑨
𝑹𝑬𝑮𝑰𝑶𝑵𝑨𝑳 𝑩𝑬𝑵𝑪𝑯 – 𝑪𝑶𝑼𝑹𝑻 𝑵𝑶. 1

𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐓𝐚𝐱 𝐀𝐩𝐩𝐞𝐚𝐥 𝐍𝐨. 𝟕𝟓𝟓𝟐𝟐 𝐨𝐟 𝟐𝟎𝟏𝟖
(𝘈𝘳𝘪𝘴𝘪𝘯𝘨 𝘰𝘶𝘵 𝘰𝘧 𝘖𝘳𝘥𝘦𝘳-𝘪𝘯-𝘖𝘳𝘪𝘨𝘪𝘯𝘢𝘭 𝘕𝘰. 10/𝘊𝘖𝘔𝘔𝘙/𝘊𝘎𝘚𝘛 & 𝘊𝘟/𝘒𝘖𝘓/𝘕𝘖𝘙𝘛𝘏/2017-18 𝘥𝘢𝘵𝘦𝘥 30.10.2017 𝘱𝘢𝘴𝘴𝘦𝘥 𝘣𝘺 𝘵𝘩𝘦 𝘊𝘰𝘮𝘮𝘪𝘴𝘴𝘪𝘰𝘯𝘦𝘳 𝘰𝘧 𝘊.𝘎.𝘚.𝘛. 𝘢𝘯𝘥 𝘊.𝘟., 𝘒𝘰𝘭𝘬𝘢𝘵𝘢 𝘕𝘰𝘳𝘵𝘩, 𝘎.𝘚.𝘛. 𝘉𝘩𝘢𝘸𝘢𝘯, 180, 𝘚𝘩𝘢𝘯𝘵𝘪𝘱𝘢𝘭𝘭𝘺, 𝘙𝘢𝘫𝘥𝘢𝘯𝘨𝘢 𝘔𝘢𝘪𝘯 𝘙𝘰𝘢𝘥, 𝘒𝘰𝘭𝘬𝘢𝘵𝘢 – 700 107)

𝘼𝙥𝙥𝙚𝙡𝙡𝙖𝙣𝙩 :
𝙁𝙤𝙧𝙪𝙢 𝙍𝙚𝙩𝙖𝙞𝙡 𝙋𝙧𝙞𝙫𝙖𝙩𝙚 𝙇𝙞𝙢𝙞𝙩𝙚𝙙
4/1, 𝘙𝘦𝘥 𝘊𝘳𝘰𝘴𝘴 𝘗𝘭𝘢𝘤𝘦,
𝘒𝘰𝘭𝘬𝘢𝘵𝘢 – 700 001
........................𝗩𝗘𝗥𝗦𝗨𝗦.........................

𝙍𝒆𝙨𝒑𝙤𝒏𝙙𝒆𝙣𝒕 :
𝘾𝙤𝙢𝙢𝙞𝙨𝙨𝙞𝙤𝙣𝙚𝙧 𝙤𝙛 𝘾.𝙂.𝙎.𝙏. 𝙖𝙣𝙙 𝘾𝙚𝙣𝙩𝙧𝙖𝙡 𝙀𝙭𝙘𝙞𝙨𝙚
𝘒𝘰𝘭𝘬𝘢𝘵𝘢 𝘕𝘰𝘳𝘵𝘩 𝘊𝘰𝘮𝘮𝘪𝘴𝘴𝘪𝘰𝘯𝘦𝘳𝘢𝘵𝘦,
𝘎.𝘚.𝘛. 𝘉𝘩𝘢𝘸𝘢𝘯, 180, 𝘚𝘩𝘢𝘯𝘵𝘪𝘱𝘢𝘭𝘭𝘺, 𝘙𝘢𝘫𝘥𝘢𝘯𝘨𝘢 𝘔𝘢𝘪𝘯 𝘙𝘰𝘢𝘥,
𝘒𝘰𝘭𝘬𝘢𝘵𝘢 – 700 107

𝗔𝗣𝗣𝗘𝗔𝗥𝗔𝗡𝗖𝗘:
𝙎𝙝𝙧𝙞 𝙏𝙖𝙧𝙪𝙣 𝘾𝙝𝙖𝙩𝙩𝙚𝙧𝙟𝙚𝙚, 𝘼𝙙𝙫𝙤𝙘𝙖𝙩𝙚,
𝘔𝘴. 𝘚𝘯𝘦𝘩𝘢 𝘋𝘢𝘴, 𝘊𝘰𝘯𝘴𝘶𝘭𝘵𝘢𝘯𝘵 𝘍𝘰𝘳 𝘵𝘩𝘦 𝘈𝘱𝘱𝘦𝘭𝘭𝘢𝘯𝘵

𝘚𝘩𝘳𝘪 𝘚. 𝘋𝘶𝘵𝘵𝘢, 𝘈𝘶𝘵𝘩𝘰𝘳𝘪𝘻𝘦𝘥 𝘙𝘦𝘱𝘳𝘦𝘴𝘦𝘯𝘵𝘢𝘵𝘪𝘷𝘦, 𝘍𝘰𝘳 𝘵𝘩𝘦 𝘙𝘦𝘴𝘱𝘰𝘯𝘥𝘦𝘯𝘵

𝗖𝗢𝗥𝗔𝗠:
𝗛𝗢𝗡’𝗕𝗟𝗘 𝗦𝗛𝗥𝗜 𝗔𝗦𝗛𝗢𝗞 𝗝𝗜𝗡𝗗𝗔𝗟, 𝗠𝗘𝗠𝗕𝗘𝗥 (𝗝𝗨𝗗𝗜𝗖𝗜𝗔𝗟)
𝗛𝗢𝗡’𝗕𝗟𝗘 𝗦𝗛𝗥𝗜 𝗞. 𝗔𝗡𝗣𝗔𝗭𝗛𝗔𝗞𝗔𝗡, 𝗠𝗘𝗠𝗕𝗘𝗥 (𝗧𝗘𝗖𝗛𝗡𝗜𝗖𝗔𝗟)

𝗙𝗜𝗡𝗔𝗟 𝗢𝗥𝗗𝗘𝗥 𝗡𝗢. 𝟳𝟱𝟭𝟮𝟲 / 𝟮𝟬𝟮𝟲
𝗗𝗔𝗧𝗘 𝗢𝗙 𝗛𝗘𝗔𝗥𝗜𝗡𝗚 / 𝗗𝗘𝗖𝗜𝗦𝗜𝗢𝗡: 𝟮𝟭.𝟬𝟭.𝟮𝟬𝟮𝟲

𝑩𝙧𝒊𝙚𝒇 𝑶𝙧𝒅𝙚𝒓 𝑺𝙪𝒎𝙢𝒂𝙧𝒚:

1. ₹9,08,617 𝚂𝚎𝚛𝚟𝚒𝚌𝚎 𝚃𝚊𝚡 – 𝙸𝚖𝚙𝚘𝚛𝚝 𝚘𝚏 𝚂𝚎𝚛𝚟𝚒𝚌𝚎 𝚞𝚗𝚍𝚎𝚛 𝚁𝙲𝙼: 𝙳𝚎𝚖𝚊𝚗𝚍 𝚠𝚊𝚜 𝚜𝚎𝚝 𝚊𝚜𝚒𝚍𝚎 𝚊𝚜 𝚝𝚑𝚎 𝚎𝚡𝚝𝚎𝚗𝚍𝚎𝚍 𝚕𝚒𝚖𝚒𝚝𝚊𝚝𝚒𝚘𝚗 𝚙𝚎𝚛𝚒𝚘𝚍 𝚠𝚊𝚜 𝚗𝚘𝚝 𝚜𝚞𝚜𝚝𝚊𝚒𝚗𝚊𝚋𝚕𝚎 𝚊𝚗𝚍 𝚝𝚑𝚎 𝚖𝚊𝚝𝚝𝚎𝚛 𝚠𝚊𝚜 𝚛𝚎𝚟𝚎𝚗𝚞𝚎-𝚗𝚎𝚞𝚝𝚛𝚊𝚕.

2. ₹73,63,722 𝚘𝚗 𝙰𝚍𝚟𝚊𝚗𝚌𝚎𝚜: 𝚃𝚑𝚎 𝚊𝚖𝚘𝚞𝚗𝚝𝚜 𝚠𝚎𝚛𝚎 𝚎𝚜𝚝𝚊𝚋𝚕𝚒𝚜𝚑𝚎𝚍 𝚊𝚜 𝚛𝚎𝚏𝚞𝚗𝚍𝚊𝚋𝚕𝚎 𝚜𝚑𝚘𝚛𝚝-𝚝𝚎𝚛𝚖 𝚕𝚘𝚊𝚗𝚜, 𝚗𝚘𝚝 𝚊𝚍𝚟𝚊𝚗𝚌𝚎𝚜 𝚏𝚘𝚛 𝚝𝚊𝚡𝚊𝚋𝚕𝚎 𝚜𝚎𝚛𝚟𝚒𝚌𝚎𝚜; 𝚝𝚑𝚎𝚛𝚎𝚏𝚘𝚛𝚎, 𝚗𝚘 𝚂𝚎𝚛𝚟𝚒𝚌𝚎 𝚃𝚊𝚡 𝚠𝚊𝚜 𝚙𝚊𝚢𝚊𝚋𝚕𝚎.

3. ₹86,69,562 𝙲𝙴𝙽𝚅𝙰𝚃 𝙲𝚛𝚎𝚍𝚒𝚝: 𝙲𝚛𝚎𝚍𝚒𝚝 𝚠𝚊𝚜 𝚊𝚕𝚕𝚘𝚠𝚎𝚍 𝚋𝚎𝚌𝚊𝚞𝚜𝚎 𝚝𝚑𝚎 𝚘𝚗𝚎-𝚢𝚎𝚊𝚛 𝚛𝚎𝚜𝚝𝚛𝚒𝚌𝚝𝚒𝚘𝚗 𝚒𝚗𝚝𝚛𝚘𝚍𝚞𝚌𝚎𝚍 𝚏𝚛𝚘𝚖 01.09.2014 𝚌𝚘𝚞𝚕𝚍 𝚗𝚘𝚝 𝚋𝚎 𝚊𝚙𝚙𝚕𝚒𝚎𝚍 𝚛𝚎𝚝𝚛𝚘𝚜𝚙𝚎𝚌𝚝𝚒𝚟𝚎𝚕𝚢 𝚝𝚘 𝚎𝚊𝚛𝚕𝚒𝚎𝚛 𝚙𝚎𝚛𝚒𝚘𝚍𝚜.

4. 𝙿𝚎𝚗𝚊𝚕𝚝𝚢: 𝙿𝚎𝚗𝚊𝚕𝚝𝚒𝚎𝚜 𝚠𝚎𝚛𝚎 𝚜𝚎𝚝 𝚊𝚜𝚒𝚍𝚎 𝚋𝚎𝚌𝚊𝚞𝚜𝚎 𝚝𝚑𝚎𝚛𝚎 𝚠𝚊𝚜 𝚗𝚘 𝚎𝚜𝚝𝚊𝚋𝚕𝚒𝚜𝚑𝚎𝚍 𝚜𝚞𝚙𝚙𝚛𝚎𝚜𝚜𝚒𝚘𝚗, 𝚏𝚛𝚊𝚞𝚍, 𝚘𝚛 𝚠𝚒𝚕𝚏𝚞𝚕 𝚖𝚒𝚜𝚜𝚝𝚊𝚝𝚎𝚖𝚎𝚗𝚝.

𝖥𝗂𝗇𝖺𝗅 𝖱𝖾𝗌𝗎𝗅𝗍: 𝖳𝗁𝖾 𝗂𝗆𝗉𝗎𝗀𝗇𝖾𝖽 𝗈𝗋𝖽𝖾𝗋 𝗐𝖺𝗌 𝗌𝖾𝗍 𝖺𝗌𝗂𝖽𝖾 𝖺𝗇𝖽 𝗍𝗁𝖾 𝖺𝗉𝗉𝖾𝖺𝗅 𝗐𝖺𝗌 𝖺𝗅𝗅𝗈𝗐𝖾𝖽 𝗐𝗂𝗍𝗁 𝖼𝗈𝗇𝗌𝖾𝗊𝗎𝖾𝗇𝗍𝗂𝖺𝗅 𝗋𝖾𝗅𝗂𝖾𝖿, 𝖺𝗌 𝗉𝖾𝗋 𝗅𝖺𝗐.

𝗩𝗶𝗲𝘄 𝗙𝘂𝗹𝗹 𝗢𝗿𝗱𝗲𝗿, 𝗹𝗶𝗻𝗸 𝗯𝗲𝗹𝗼𝘄:
https://tcacorp.co.in/Image/525774.pdf
𝐅𝐨𝐫 𝐚𝐧𝐲 𝐪𝐮𝐞𝐫𝐢𝐞𝐬, 𝐩𝐥𝐞𝐚𝐬𝐞 𝐜𝐨𝐧𝐭𝐚𝐜𝐭 𝐮𝐬:
📞 9874779270
🌐 https://tcacorp.co.in
📧 [email protected]
📧 [email protected]

25/09/2026

𝐅𝐨𝐫𝐮𝐦 𝐌𝐚𝐥𝐥 𝐌𝐚𝐧𝐚𝐠𝐞𝐦𝐞𝐧𝐭 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬 𝐏𝐯𝐭. 𝐋𝐭𝐝. 𝐕𝐒 𝐂𝐨𝐦𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐞𝐫 𝐨𝐟 𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐓𝐚𝐱 𝐀𝐮𝐝𝐢𝐭 𝟐𝟖 𝐎𝐜𝐭𝐨𝐛𝐞𝐫 𝟐𝟎𝟐𝟓

𝐈𝐍 𝐓𝐇𝐄 𝐂𝐔𝐒𝐓𝐎𝐌𝐒, 𝐄𝐗𝐂𝐈𝐒𝐄 𝐀𝐍𝐃 𝐒𝐄𝐑𝐕𝐈𝐂𝐄 𝐓𝐀𝐗 𝐀𝐏𝐏𝐄𝐋𝐋𝐀𝐓𝐄 𝐓𝐑𝐈𝐁𝐔𝐍𝐀𝐋 𝐄𝐀𝐒𝐓𝐄𝐑𝐍 𝐙𝐎𝐍𝐀𝐋 𝐁𝐄𝐍𝐂𝐇: 𝐊𝐎𝐋𝐊𝐀𝐓𝐀
𝐑𝐄𝐆𝐈𝐎𝐍𝐀𝐋 𝐁𝐄𝐍𝐂𝐇 – 𝐂𝐎𝐔𝐑𝐓 𝐍𝐎. 𝟐

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 𝟳𝟲𝟬𝟮𝟵 𝗼𝗳 𝟮𝟬𝟭𝟵
(𝘈𝘳𝘪𝘴𝘪𝘯𝘨 𝘰𝘶𝘵 𝘰𝘧 𝘖𝘳𝘥𝘦𝘳-𝘪𝘯-𝘖𝘳𝘪𝘨𝘪𝘯𝘢𝘭 𝘕𝘰. 37/𝘊𝘖𝘔𝘔𝘙/𝘚𝘛-𝘐𝘐/𝘒𝘖𝘓/2018-19 𝘥𝘢𝘵𝘦𝘥 21.01.2019 𝘱𝘢𝘴𝘴𝘦𝘥 𝘣𝘺 𝘵𝘩𝘦 𝘊𝘰𝘮𝘮𝘪𝘴𝘴𝘪𝘰𝘯𝘦𝘳 𝘰𝘧 𝘊.𝘎.𝘚.𝘛. 𝘢𝘯𝘥 𝘊𝘦𝘯𝘵𝘳𝘢𝘭 𝘌𝘹𝘤𝘪𝘴𝘦, 𝘒𝘰𝘭𝘬𝘢𝘵𝘢 𝘚𝘰𝘶𝘵𝘩, 180, 𝘙𝘢𝘫𝘥𝘢𝘯𝘨𝘢 𝘔𝘢𝘪𝘯 𝘙𝘰𝘢𝘥, 𝘚𝘩𝘢𝘯𝘵𝘪𝘱𝘢𝘭𝘭𝘺, 𝘒𝘰𝘭𝘬𝘢𝘵𝘢 – 700 107)

𝐀𝐩𝐩𝐞𝐥𝐥𝐚𝐧𝐭.....
𝙈/𝙨. 𝙁𝙤𝙧𝙪𝙢 𝙈𝙖𝙡𝙡 𝙈𝙖𝙣𝙖𝙜𝙚𝙢𝙚𝙣𝙩 𝙎𝙚𝙧𝙫𝙞𝙘𝙚𝙨 𝙋𝙫𝙩. 𝙇𝙩𝙙.
10/3, 𝘍𝘰𝘳𝘶𝘮, 𝘌𝘭𝘨𝘪𝘯 𝘙𝘰𝘢𝘥,
𝘒𝘰𝘭𝘬𝘢𝘵𝘢 – 700 020
.......................𝙑𝑬𝙍𝑺𝙐𝑺.......................

𝗥𝗲𝘀𝗽𝗼𝗻𝗱𝗲𝗻𝘁.......
𝘾𝙤𝙢𝙢𝙞𝙨𝙨𝙞𝙤𝙣𝙚𝙧 𝙤𝙛 𝘾.𝙂.𝙎.𝙏. 𝙖𝙣𝙙 𝘾𝙚𝙣𝙩𝙧𝙖𝙡 𝙀𝙭𝙘𝙞𝙨𝙚,
𝘒𝘰𝘭𝘬𝘢𝘵𝘢 𝘚𝘰𝘶𝘵𝘩 𝘊𝘰𝘮𝘮𝘪𝘴𝘴𝘪𝘰𝘯𝘦𝘳𝘢𝘵𝘦,
𝘎.𝘚.𝘛. 𝘉𝘩𝘢𝘸𝘢𝘯, 180, 𝘙𝘢𝘫𝘥𝘢𝘯𝘨𝘢 𝘔𝘢𝘪𝘯 𝘙𝘰𝘢𝘥, 𝘚𝘩𝘢𝘯𝘵𝘪𝘱𝘢𝘭𝘭𝘺,
𝘒𝘰𝘭𝘬𝘢𝘵𝘢 – 700 107

A𝐏P𝐄A𝐑A𝐍C𝐄:
𝑺𝒉𝒓𝒊 𝑻𝒂𝒓𝒖𝒏 𝑪𝒉𝒂𝒕𝒕𝒆𝒓𝒋𝒆𝒆, 𝑨𝒅𝒗𝒐𝒄𝒂𝒕𝒆,
𝘚𝘮𝘵. 𝘚𝘯𝘦𝘩𝘢 𝘋𝘢𝘴, 𝘊𝘰𝘯𝘴𝘶𝘭𝘵𝘢𝘯𝘵, 𝘍𝘰𝘳 𝘵𝘩𝘦 𝘈𝘱𝘱𝘦𝘭𝘭𝘢𝘯𝘵

𝘚𝘩𝘳𝘪 𝘙.𝘒. 𝘈𝘨𝘢𝘳𝘸𝘢𝘭, 𝘈𝘶𝘵𝘩𝘰𝘳𝘪𝘻𝘦𝘥 𝘙𝘦𝘱𝘳𝘦𝘴𝘦𝘯𝘵𝘢𝘵𝘪𝘷𝘦, 𝘍𝘰𝘳 𝘵𝘩𝘦 𝘙𝘦𝘴𝘱𝘰𝘯𝘥𝘦𝘯𝘵

𝑪𝑶𝑹𝑨𝑴:
𝑯𝑶𝑵’𝑩𝑳𝑬 𝑺𝑯𝑹𝑰 𝑹. 𝑴𝑼𝑹𝑨𝑳𝑰𝑫𝑯𝑨𝑹, 𝑴𝑬𝑴𝑩𝑬𝑹 (𝑱𝑼𝑫𝑰𝑪𝑰𝑨𝑳)
𝑯𝑶𝑵’𝑩𝑳𝑬 𝑺𝑯𝑹𝑰 𝑲. 𝑨𝑵𝑷𝑨𝒁𝑯𝑨𝑲𝑨𝑵, 𝑴𝑬𝑴𝑩𝑬𝑹 (𝑻𝑬𝑪𝑯𝑵𝑰𝑪𝑨𝑳)

𝗙𝗜𝗡𝗔𝗟 𝗢𝗥𝗗𝗘𝗥 𝗡𝗢. 𝟳𝟳𝟳𝟲𝟬 / 𝟮𝟬𝟮𝟱

𝑫𝑨𝑻𝑬 𝑶𝑭 𝑯𝑬𝑨𝑹𝑰𝑵𝑮: 11.11.2025
𝑫𝑨𝑻𝑬 𝑶𝑭 𝑫𝑬𝑪𝑰𝑺𝑰𝑶𝑵: 24.11.2025

𝐁𝐫𝐢𝐞𝐟 𝐒𝐮𝐦𝐦𝐚𝐫𝐲 𝐨𝐟 𝐭𝐡𝐞 𝐎𝐫𝐝𝐞𝐫:

𝗧𝗵𝗲 𝗮𝗽𝗽𝗲𝗮𝗹 𝗰𝗵𝗮𝗹𝗹𝗲𝗻𝗴𝗲𝗱 𝗮 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗱𝗲𝗺𝗮𝗻𝗱 𝗿𝗲𝗹𝗮𝘁𝗶𝗻𝗴 𝘁𝗼 𝗙𝗬 𝟮𝟬𝟭𝟮-𝟭𝟯 𝘁𝗼 𝟮𝟬𝟭𝟲-𝟭𝟳. 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗲𝘅𝗮𝗺𝗶𝗻𝗲𝗱 𝗳𝗼𝘂𝗿 𝗺𝗮𝗷𝗼𝗿 𝗶𝘀𝘀𝘂𝗲𝘀:

1. 𝐸𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦, 𝐴𝐶, 𝑔𝑎𝑠 𝑎𝑛𝑑 𝑟𝑒𝑙𝑎𝑡𝑒𝑑 𝑐ℎ𝑎𝑟𝑔𝑒𝑠 – ₹2,32,48,096:
𝑇ℎ𝑒 𝑇𝑟𝑖𝑏𝑢𝑛𝑎𝑙 ℎ𝑒𝑙𝑑 𝑡ℎ𝑎𝑡 𝑡ℎ𝑒𝑠𝑒 𝑎𝑚𝑜𝑢𝑛𝑡𝑠 𝑤𝑒𝑟𝑒 𝑟𝑒𝑐𝑜𝑣𝑒𝑟𝑒𝑑 𝑏𝑦 𝑡ℎ𝑒 𝑎𝑝𝑝𝑒𝑙𝑙𝑎𝑛𝑡 𝑎𝑠 𝑎 “𝑝𝑢𝑟𝑒 𝑎𝑔𝑒𝑛𝑡” 𝑎𝑛𝑑 𝑤𝑒𝑟𝑒 𝑛𝑜𝑡 𝑙𝑖𝑎𝑏𝑙𝑒 𝑡𝑜 𝑆𝑒𝑟𝑣𝑖𝑐𝑒 𝑇𝑎𝑥 𝑎𝑠 𝑏𝑢𝑛𝑑𝑙𝑒𝑑 𝑠𝑒𝑟𝑣𝑖𝑐𝑒𝑠. 𝑇ℎ𝑒 𝑒𝑛𝑡𝑖𝑟𝑒 𝑑𝑒𝑚𝑎𝑛𝑑 𝑤𝑎𝑠 𝑠𝑒𝑡 𝑎𝑠𝑖𝑑𝑒.

2. Legal services under RCM – ₹7,010:
The appellant had already admitted and paid the liability with interest. The Tribunal upheld the demand and appropriated the amount already paid.

3. 𝐶𝐸𝑁𝑉𝐴𝑇 𝐶𝑟𝑒𝑑𝑖𝑡 – ₹3,75,968:
𝑇ℎ𝑒 𝑇𝑟𝑖𝑏𝑢𝑛𝑎𝑙 𝑢𝑝ℎ𝑒𝑙𝑑 𝑜𝑛𝑙𝑦 ₹90,787, 𝑤ℎ𝑖𝑐ℎ ℎ𝑎𝑑 𝑎𝑙𝑟𝑒𝑎𝑑𝑦 𝑏𝑒𝑒𝑛 𝑟𝑒𝑣𝑒𝑟𝑠𝑒𝑑/𝑝𝑎𝑖𝑑 𝑎𝑙𝑜𝑛𝑔 𝑤𝑖𝑡ℎ ₹75,670 𝑖𝑛𝑡𝑒𝑟𝑒𝑠𝑡, 𝑎𝑛𝑑 𝑠𝑒𝑡 𝑎𝑠𝑖𝑑𝑒 𝑡ℎ𝑒 𝑏𝑎𝑙𝑎𝑛𝑐𝑒 𝑑𝑖𝑠𝑎𝑙𝑙𝑜𝑤𝑎𝑛𝑐𝑒.

4. 𝐴𝑑𝑣𝑎𝑛𝑐𝑒𝑠/𝑟𝑒𝑓𝑢𝑛𝑑𝑎𝑏𝑙𝑒 𝑑𝑒𝑝𝑜𝑠𝑖𝑡𝑠 – ₹5,56,472:
𝑇ℎ𝑒 𝑇𝑟𝑖𝑏𝑢𝑛𝑎𝑙 𝑓𝑜𝑢𝑛𝑑 𝑡ℎ𝑒 𝑟𝑒𝑐𝑒𝑖𝑝𝑡𝑠 𝑡𝑜 𝑏𝑒 𝑟𝑒𝑓𝑢𝑛𝑑𝑎𝑏𝑙𝑒 𝑙𝑜𝑎𝑛𝑠/𝑑𝑒𝑝𝑜𝑠𝑖𝑡𝑠 𝑟𝑎𝑡ℎ𝑒𝑟 𝑡ℎ𝑎𝑛 𝑐𝑜𝑛𝑠𝑖𝑑𝑒𝑟𝑎𝑡𝑖𝑜𝑛 𝑓𝑜𝑟 𝑠𝑒𝑟𝑣𝑖𝑐𝑒𝑠. 𝑇ℎ𝑒𝑟𝑒𝑓𝑜𝑟𝑒, 𝑡ℎ𝑒 𝑆𝑒𝑟𝑣𝑖𝑐𝑒 𝑇𝑎𝑥 𝑑𝑒𝑚𝑎𝑛𝑑 𝑤𝑎𝑠 𝑠𝑒𝑡 𝑎𝑠𝑖𝑑𝑒.

𝑭𝒊𝒏𝒂𝒍 𝑫𝒆𝒄𝒊𝒔𝒊𝒐𝒏
𝑇ℎ𝑒 𝑇𝑟𝑖𝑏𝑢𝑛𝑎𝑙 𝑠𝑢𝑏𝑠𝑡𝑎𝑛𝑡𝑖𝑎𝑙𝑙𝑦 𝑎𝑙𝑙𝑜𝑤𝑒𝑑 𝑡ℎ𝑒 𝑎𝑝𝑝𝑒𝑎𝑙: 𝑡ℎ𝑒 𝑚𝑎𝑗𝑜𝑟 𝑆𝑒𝑟𝑣𝑖𝑐𝑒 𝑇𝑎𝑥 𝑑𝑒𝑚𝑎𝑛𝑑𝑠 𝑤𝑒𝑟𝑒 𝑠𝑒𝑡 𝑎𝑠𝑖𝑑𝑒, 𝑜𝑛𝑙𝑦 𝑡ℎ𝑒 𝑎𝑑𝑚𝑖𝑡𝑡𝑒𝑑 𝑅𝐶𝑀 𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑦 𝑜𝑓 ₹7,010 𝑎𝑛𝑑 𝐶𝐸𝑁𝑉𝐴𝑇 𝑐𝑟𝑒𝑑𝑖𝑡 𝑑𝑖𝑠𝑎𝑙𝑙𝑜𝑤𝑎𝑛𝑐𝑒 𝑜𝑓 ₹90,787 𝑤𝑒𝑟𝑒 𝑢𝑝ℎ𝑒𝑙𝑑, 𝑎𝑛𝑑 𝑎𝑙𝑙 𝑝𝑒𝑛𝑎𝑙𝑡𝑖𝑒𝑠 𝑤𝑒𝑟𝑒 𝑠𝑒𝑡 𝑎𝑠𝑖𝑑𝑒.

𝗩𝗶𝗲𝘄 𝗙𝘂𝗹𝗹 𝗢𝗿𝗱𝗲𝗿, 𝗹𝗶𝗻𝗸 𝗯𝗲𝗹𝗼𝘄:
https://tcacorp.co.in/Image/507252.pdf
𝐅𝐨𝐫 𝐚𝐧𝐲 𝐪𝐮𝐞𝐫𝐢𝐞𝐬, 𝐩𝐥𝐞𝐚𝐬𝐞 𝐜𝐨𝐧𝐭𝐚𝐜𝐭 𝐮𝐬:
📞 9874779270
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📧 [email protected]
📧 [email protected]

24/09/2026

𝐅𝐨𝐫𝐮𝐦 𝐏𝐫𝐨𝐣𝐞𝐜𝐭 𝐇𝐨𝐥𝐝𝐢𝐧𝐠 𝐏𝐯𝐭. 𝐋𝐭𝐝 𝐕𝐒 𝐂𝐨𝐦𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐞𝐫 𝐨𝐟 𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐓𝐚𝐱 𝐀𝐮𝐝𝐢𝐭, 𝐊𝐨𝐥𝐤𝐚𝐭𝐚 28𝐭𝐡 𝐎𝐜𝐭𝐨𝐛𝐞𝐫 2025

𝐈𝐍 𝐓𝐇𝐄 𝐂𝐔𝐒𝐓𝐎𝐌𝐒, 𝐄𝐗𝐂𝐈𝐒𝐄 𝐀𝐍𝐃 𝐒𝐄𝐑𝐕𝐈𝐂𝐄 𝐓𝐀𝐗 𝐀𝐏𝐏𝐄𝐋𝐋𝐀𝐓𝐄 𝐓𝐑𝐈𝐁𝐔𝐍𝐀𝐋 𝐄𝐀𝐒𝐓𝐄𝐑𝐍 𝐙𝐎𝐍𝐀𝐋 𝐁𝐄𝐍𝐂𝐇: 𝐊𝐎𝐋𝐊𝐀𝐓𝐀
𝐑𝐄𝐆𝐈𝐎𝐍𝐀𝐋 𝐁𝐄𝐍𝐂𝐇 – 𝐂𝐎𝐔𝐑𝐓 𝐍𝐎. 2

𝑺𝒆𝒓𝒗𝒊𝒄𝒆 𝑻𝒂𝒙 𝑨𝒑𝒑𝒆𝒂𝒍 𝑵𝒐. 75611 𝒐𝒇 2017

𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁 ➤
𝙈/𝙨. 𝙁𝙤𝙧𝙪𝙢 𝙋𝙧𝙤𝙟𝙚𝙘𝙩𝙨 𝙋𝙧𝙞𝙫𝙖𝙩𝙚 𝙇𝙞𝙢𝙞𝙩𝙚𝙙
4/1, 𝑅𝑒𝑑 𝐶𝑟𝑜𝑠𝑠 𝑃𝑙𝑎𝑐𝑒,
𝐾𝑜𝑙𝑘𝑎𝑡𝑎 – 700 001

-----------𝑽𝑬𝑹𝑺𝑼𝑺-------------

𝗥𝗲𝘀𝗽𝗼𝗻𝗱𝗲𝗻𝘁 ➤
𝘾𝙤𝙢𝙢𝙞𝙨𝙨𝙞𝙤𝙣𝙚𝙧 𝙤𝙛 𝙎𝙚𝙧𝙫𝙞𝙘𝙚 𝙏𝙖𝙭 𝘼𝙪𝙙𝙞𝙩
𝐾𝑒𝑛𝑑𝑟𝑖𝑦𝑎 𝑈𝑡𝑝𝑎𝑑 𝑆ℎ𝑢𝑙𝑘 𝐵ℎ𝑎𝑤𝑎𝑛, 3𝑟𝑑 𝐹𝑙𝑜𝑜𝑟,
180, 𝑆ℎ𝑎𝑛𝑡𝑖𝑝𝑎𝑙𝑙𝑦, 𝑅𝑎𝑗𝑑𝑎𝑛𝑔𝑎 𝑀𝑎𝑖𝑛 𝑅𝑜𝑎𝑑,
𝐾𝑜𝑙𝑘𝑎𝑡𝑎 – 700107

ＡＰＰＥＡＲＡＮＣＥ: ➤
𝙎𝙝𝙧𝙞 𝙏𝙖𝙧𝙪𝙣 𝘾𝙝𝙖𝙩𝙩𝙚𝙧𝙟𝙚𝙚, 𝘼𝙙𝙫𝙤𝙘𝙖𝙩𝙚,
𝘈𝘴𝘴𝘪𝘴𝘵𝘦𝘥 𝘣𝘺 𝘔𝘴. 𝘚𝘯𝘦𝘩𝘢 𝘋𝘢𝘴, 𝘊𝘰𝘯𝘴𝘶𝘭𝘵𝘢𝘯𝘵, 𝘍𝘰𝘳 𝘵𝘩𝘦 𝘈𝘱𝘱𝘦𝘭𝘭𝘢𝘯𝘵

𝘚𝘩𝘳𝘪 𝘚𝘢𝘮𝘦𝘦𝘳 𝘊𝘩𝘪𝘵𝘬𝘢𝘳𝘢, 𝘈𝘶𝘵𝘩𝘰𝘳𝘪𝘻𝘦𝘥 𝘙𝘦𝘱𝘳𝘦𝘴𝘦𝘯𝘵𝘢𝘵𝘪𝘷𝘦,
𝘚𝘩𝘳𝘪 𝘚.𝘒. 𝘑𝘩𝘢, 𝘈𝘶𝘵𝘩𝘰𝘳𝘪𝘻𝘦𝘥 𝘙𝘦𝘱𝘳𝘦𝘴𝘦𝘯𝘵𝘢𝘵𝘪𝘷𝘦, 𝘍𝘰𝘳 𝘵𝘩𝘦 𝘙𝘦𝘴𝘱𝘰𝘯𝘥𝘦𝘯𝘵

𝑪𝑶𝑹𝑨𝑴: ➤
𝑯𝑶𝑵'𝑩𝑳𝑬 𝑺𝑯𝑹𝑰 𝑹. 𝑴𝑼𝑹𝑨𝑳𝑰𝑫𝑯𝑨𝑹, 𝑴𝑬𝑴𝑩𝑬𝑹 (𝑱𝑼𝑫𝑰𝑪𝑰𝑨𝑳)
𝑯𝑶𝑵'𝑩𝑳𝑬 𝑺𝑯𝑹𝑰 𝑲. 𝑨𝑵𝑷𝑨𝒁𝑯𝑨𝑲𝑨𝑵, 𝑴𝑬𝑴𝑩𝑬𝑹 (𝑻𝑬𝑪𝑯𝑵𝑰𝑪𝑨𝑳)

𝐅𝐈𝐍𝐀𝐋 𝐎𝐑𝐃𝐄𝐑 𝐍𝐎. 77576 / 2025

𝘿𝘼𝙏𝙀 𝙊𝙁 𝙃𝙀𝘼𝙍𝙄𝙉𝙂: 17.10.2025
𝘿𝘼𝙏𝙀 𝙊𝙁 𝘿𝙀𝘾𝙄𝙎𝙄𝙊𝙉: 28.10.2025

𝐁𝐫𝐢𝐞𝐟 𝐎𝐫𝐝𝐞𝐫 𝐒𝐮𝐦𝐦𝐚𝐫𝐲
➤ 𝘛𝘩𝘦 𝘰𝘳𝘪𝘨𝘪𝘯𝘢𝘭 𝘰𝘳𝘥𝘦𝘳 𝘩𝘢𝘥 𝘤𝘰𝘯𝘧𝘪𝘳𝘮𝘦𝘥 𝘚𝘦𝘳𝘷𝘪𝘤𝘦 𝘛𝘢𝘹 𝘥𝘦𝘮𝘢𝘯𝘥 𝘰𝘧 ₹2,41,78,784/-, 𝘢𝘭𝘰𝘯𝘨 𝘸𝘪𝘵𝘩 𝘪𝘯𝘵𝘦𝘳𝘦𝘴𝘵 𝘢𝘯𝘥 𝘱𝘦𝘯𝘢𝘭𝘵𝘪𝘦𝘴, 𝘧𝘰𝘳 2010-11 𝘵𝘰 2013-14.

➤ ₹2,22,51,053/- 𝘳𝘦𝘭𝘢𝘵𝘪𝘯𝘨 𝘵𝘰 𝘢𝘮𝘰𝘶𝘯𝘵𝘴 𝘵𝘳𝘦𝘢𝘵𝘦𝘥 𝘢𝘴 𝘢𝘥𝘷𝘢𝘯𝘤𝘦𝘴 𝘸𝘢𝘴 𝘩𝘦𝘭𝘥 𝘵𝘰 𝘣𝘦 𝘳𝘦𝘧𝘶𝘯𝘥𝘢𝘣𝘭𝘦 𝘭𝘰𝘢𝘯𝘴, 𝘴𝘶𝘱𝘱𝘰𝘳𝘵𝘦𝘥 𝘣𝘺 𝘵𝘩𝘦 𝘊𝘈 𝘤𝘦𝘳𝘵𝘪𝘧𝘪𝘤𝘢𝘵𝘦, 𝘭𝘰𝘢𝘯 𝘴𝘵𝘢𝘵𝘦𝘮𝘦𝘯𝘵𝘴, 𝘛𝘋𝘚 𝘤𝘦𝘳𝘵𝘪𝘧𝘪𝘤𝘢𝘵𝘦𝘴, 𝘣𝘢𝘯𝘬 𝘴𝘵𝘢𝘵𝘦𝘮𝘦𝘯𝘵𝘴 𝘢𝘯𝘥 𝘭𝘰𝘢𝘯 𝘢𝘨𝘳𝘦𝘦𝘮𝘦𝘯𝘵𝘴. 𝘛𝘩𝘦𝘳𝘦𝘧𝘰𝘳𝘦, 𝘵𝘩𝘪𝘴 𝘚𝘦𝘳𝘷𝘪𝘤𝘦 𝘛𝘢𝘹 𝘥𝘦𝘮𝘢𝘯𝘥 𝘸𝘢𝘴 𝘴𝘦𝘵 𝘢𝘴𝘪𝘥𝘦.

➤ ₹16,44,878/- 𝘶𝘯𝘥𝘦𝘳 𝘙𝘊𝘔 𝘰𝘯 𝘪𝘮𝘱𝘰𝘳𝘵𝘦𝘥 𝘴𝘦𝘳𝘷𝘪𝘤𝘦𝘴 𝘸𝘢𝘴 𝘩𝘦𝘭𝘥 𝘵𝘰 𝘣𝘦 𝘳𝘦𝘷𝘦𝘯𝘶𝘦 𝘯𝘦𝘶𝘵𝘳𝘢𝘭, 𝘢𝘴 𝘵𝘩𝘦 𝘴𝘢𝘮𝘦 𝘢𝘮𝘰𝘶𝘯𝘵 𝘸𝘢𝘴 𝘢𝘷𝘢𝘪𝘭𝘢𝘣𝘭𝘦 𝘢𝘴 𝘊𝘌𝘕𝘝𝘈𝘛 𝘤𝘳𝘦𝘥𝘪𝘵. 𝘛𝘩𝘦 𝘥𝘦𝘮𝘢𝘯𝘥 𝘸𝘢𝘴 𝘵𝘩𝘦𝘳𝘦𝘧𝘰𝘳𝘦 𝘴𝘦𝘵 𝘢𝘴𝘪𝘥𝘦.

➤ 𝘛𝘩𝘦 𝘛𝘳𝘪𝘣𝘶𝘯𝘢𝘭 𝘢𝘭𝘴𝘰 𝘩𝘦𝘭𝘥 𝘵𝘩𝘢𝘵 𝘵𝘩𝘦 𝘦𝘹𝘵𝘦𝘯𝘥𝘦𝘥 𝘱𝘦𝘳𝘪𝘰𝘥 𝘰𝘧 𝘭𝘪𝘮𝘪𝘵𝘢𝘵𝘪𝘰𝘯 𝘸𝘢𝘴 𝘯𝘰𝘵 𝘴𝘶𝘴𝘵𝘢𝘪𝘯𝘢𝘣𝘭𝘦, 𝘴𝘪𝘯𝘤𝘦 𝘵𝘩𝘦 𝘋𝘦𝘱𝘢𝘳𝘵𝘮𝘦𝘯𝘵 𝘸𝘢𝘴 𝘢𝘭𝘳𝘦𝘢𝘥𝘺 𝘢𝘸𝘢𝘳𝘦 𝘰𝘧 𝘵𝘩𝘦 𝘢𝘱𝘱𝘦𝘭𝘭𝘢𝘯𝘵'𝘴 𝘢𝘤𝘵𝘪𝘷𝘪𝘵𝘪𝘦𝘴 𝘧𝘳𝘰𝘮 𝘦𝘢𝘳𝘭𝘪𝘦𝘳 𝘱𝘳𝘰𝘤𝘦𝘦𝘥𝘪𝘯𝘨𝘴.

➤ 𝘊𝘰𝘯𝘴𝘦𝘲𝘶𝘦𝘯𝘵𝘭𝘺, 𝘪𝘯𝘵𝘦𝘳𝘦𝘴𝘵 𝘢𝘯𝘥 𝘱𝘦𝘯𝘢𝘭𝘵𝘪𝘦𝘴 𝘶𝘯𝘥𝘦𝘳 𝘚𝘦𝘤𝘵𝘪𝘰𝘯𝘴 77 𝘢𝘯𝘥 78 𝘸𝘦𝘳𝘦 𝘢𝘭𝘴𝘰 𝘴𝘦𝘵 𝘢𝘴𝘪𝘥𝘦.

➤ 𝘏𝘰𝘸𝘦𝘷𝘦𝘳, 𝘵𝘩𝘦 𝘭𝘢𝘵𝘦 𝘧𝘦𝘦 𝘰𝘧 ₹21,700/- 𝘶𝘯𝘥𝘦𝘳 𝘚𝘦𝘤𝘵𝘪𝘰𝘯 7(𝘊) 𝘸𝘢𝘴 𝘶𝘱𝘩𝘦𝘭𝘥. ₹7,900/- 𝘩𝘢𝘥 𝘢𝘭𝘳𝘦𝘢𝘥𝘺 𝘣𝘦𝘦𝘯 𝘱𝘢𝘪𝘥, 𝘭𝘦𝘢𝘷𝘪𝘯𝘨 𝘵𝘩𝘦 𝘣𝘢𝘭𝘢𝘯𝘤𝘦 𝘱𝘢𝘺𝘢𝘣𝘭𝘦.

𝐅𝐢𝐧𝐚𝐥 𝐎𝐫𝐝𝐞𝐫
➤ 𝘛𝘩𝘦 𝘛𝘳𝘪𝘣𝘶𝘯𝘢𝘭 𝘢𝘭𝘭𝘰𝘸𝘦𝘥/𝘥𝘪𝘴𝘱𝘰𝘴𝘦𝘥 𝘰𝘧 𝘵𝘩𝘦 𝘢𝘱𝘱𝘦𝘢𝘭, 𝘴𝘦𝘵𝘵𝘪𝘯𝘨 𝘢𝘴𝘪𝘥𝘦 𝘵𝘩𝘦 𝘱𝘳𝘪𝘯𝘤𝘪𝘱𝘢𝘭 𝘚𝘦𝘳𝘷𝘪𝘤𝘦 𝘛𝘢𝘹 𝘥𝘦𝘮𝘢𝘯𝘥𝘴 𝘰𝘧 ₹2,22,51,053/- 𝘢𝘯𝘥 ₹16,44,878/-, 𝘢𝘭𝘰𝘯𝘨 𝘸𝘪𝘵𝘩 𝘪𝘯𝘵𝘦𝘳𝘦𝘴𝘵 𝘢𝘯𝘥 𝘱𝘦𝘯𝘢𝘭𝘵𝘪𝘦𝘴. 𝘖𝘯𝘭𝘺 𝘵𝘩𝘦 𝘭𝘢𝘵𝘦 𝘧𝘦𝘦 𝘰𝘧 ₹21,700/- 𝘸𝘢𝘴 𝘶𝘱𝘩𝘦𝘭𝘥.

𝗩𝗶𝗲𝘄 𝗙𝘂𝗹𝗹 𝗢𝗿𝗱𝗲𝗿, 𝗹𝗶𝗻𝗸 𝗯𝗲𝗹𝗼𝘄:
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24/09/2026

𝐅𝐨𝐫𝐮𝐦 𝐏𝐫𝐨𝐣𝐞𝐜𝐭 𝐇𝐨𝐥𝐝𝐢𝐧𝐠 𝐏𝐯𝐭. 𝐋𝐭𝐝 𝐕𝐒 𝐂𝐨𝐦𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐞𝐫 𝐨𝐟 𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐓𝐚𝐱 𝐀𝐮𝐝𝐢𝐭, 𝐊𝐨𝐥𝐤𝐚𝐭𝐚 𝟐𝟗𝐭𝐡 𝐉𝐮𝐥𝐲 𝟐𝟎𝟐𝟓

𝗜𝗡 𝗧𝗛𝗘 𝗖𝗨𝗦𝗧𝗢𝗠𝗦, 𝗘𝗫𝗖𝗜𝗦𝗘 𝗔𝗡𝗗 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗣𝗣𝗘𝗟𝗟𝗔𝗧𝗘 𝗧𝗥𝗜𝗕𝗨𝗡𝗔𝗟 𝗘𝗔𝗦𝗧𝗘𝗥𝗡 𝗭𝗢𝗡𝗔𝗟 𝗕𝗘𝗡𝗖𝗛: 𝗞𝗢𝗟𝗞𝗔𝗧𝗔
𝙍𝙀𝙂𝙄𝙊𝙉𝘼𝙇 𝘽𝙀𝙉𝘾𝙃 – 𝘾𝙊𝙐𝙍𝙏 𝙉𝙊. 1

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 𝟳𝟱𝟴𝟬𝟵 𝗼𝗳 𝟮𝟬𝟭𝟳
(𝘈𝘳𝘪𝘴𝘪𝘯𝘨 𝘰𝘶𝘵 𝘰𝘧 𝘖𝘳𝘥𝘦𝘳-𝘪𝘯-𝘖𝘳𝘪𝘨𝘪𝘯𝘢𝘭 𝘕𝘰. 12/𝘊𝘰𝘮𝘮𝘳/𝘚𝘛𝘈/𝘒𝘖𝘓/16 𝘥𝘢𝘵𝘦𝘥 22.02.2017 𝘱𝘢𝘴𝘴𝘦𝘥 𝘣𝘺 𝘵𝘩𝘦 𝘊𝘰𝘮𝘮𝘪𝘴𝘴𝘪𝘰𝘯𝘦𝘳 𝘰𝘧 𝘚𝘦𝘳𝘷𝘪𝘤𝘦 𝘛𝘢𝘹 𝘈𝘶𝘥𝘪𝘵 𝘊𝘰𝘮𝘮𝘪𝘴𝘴𝘪𝘰𝘯𝘦𝘳𝘢𝘵𝘦 𝘒𝘰𝘭𝘬𝘢𝘵𝘢 𝘒𝘦𝘥𝘳𝘪𝘺𝘢 𝘜𝘵𝘱𝘢𝘥 𝘚𝘩𝘶𝘭𝘬 𝘉𝘩𝘢𝘸𝘢𝘯, 3𝘳𝘥 𝘍𝘭𝘰𝘰𝘳, 180, 𝘚𝘩𝘢𝘯𝘵𝘪 𝘗𝘢𝘭𝘭𝘺, 𝘙𝘢𝘫𝘥𝘢𝘯𝘨𝘢 𝘔𝘢𝘪𝘯 𝘙𝘰𝘢𝘥, 𝘒𝘰𝘭𝘬𝘢𝘵𝘢 700107)

𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁............
𝙈/𝙨. 𝙁𝙤𝙧𝙪𝙢 𝙋𝙧𝙤𝙟𝙚𝙘𝙩 𝙃𝙤𝙡𝙙𝙞𝙣𝙜 𝙋𝙫𝙩. 𝙇𝙩𝙙.
𝘛𝘦𝘤𝘩𝘯𝘰𝘱𝘰𝘭𝘪𝘴 𝘉𝘶𝘪𝘭𝘥𝘪𝘯𝘨, 𝘉𝘗-4, 1𝘴𝘵 𝘍𝘭𝘰𝘰𝘳, 𝘚𝘦𝘤𝘵𝘰𝘳-𝘝, 𝘚𝘢𝘭𝘵 𝘓𝘢𝘬𝘦, 𝘒𝘰𝘭𝘬𝘢𝘵𝘢-700091
............................𝙑𝙀𝙍𝙎𝙐𝙎.............................

𝗥𝗲𝘀𝗽𝗼𝗻𝗱𝗲𝗻𝘁..........
𝘾𝙤𝙢𝙢𝙞𝙨𝙨𝙞𝙤𝙣𝙚𝙧 𝙤𝙛 𝙎𝙚𝙧𝙫𝙞𝙘𝙚 𝙏𝙖𝙭 𝘼𝙪𝙙𝙞𝙩, 𝙆𝙤𝙡𝙠𝙖𝙩𝙖.
𝘒𝘦𝘥𝘳𝘪𝘺𝘢 𝘜𝘵𝘱𝘢𝘥 𝘚𝘩𝘶𝘭𝘬 𝘉𝘩𝘢𝘸𝘢𝘯, 3𝘳𝘥 𝘍𝘭𝘰𝘰𝘳, 180, 𝘚𝘩𝘢𝘯𝘵𝘪 𝘗𝘢𝘭𝘭𝘺, 𝘙𝘢𝘫𝘥𝘢𝘯𝘨𝘢 𝘔𝘢𝘪𝘯 𝘙𝘰𝘢𝘥, 𝘒𝘰𝘭𝘬𝘢𝘵𝘢 700107
.........................【ＡＮＤ】...............................

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 𝟳𝟱𝟴𝟭𝟬 𝗼𝗳 𝟮𝟬𝟭𝟳
(𝘈𝘳𝘪𝘴𝘪𝘯𝘨 𝘰𝘶𝘵 𝘰𝘧 𝘖𝘳𝘥𝘦𝘳-𝘪𝘯-𝘖𝘳𝘪𝘨𝘪𝘯𝘢𝘭 𝘕𝘰. 12/𝘊𝘰𝘮𝘮𝘳/𝘚𝘛𝘈/𝘒𝘖𝘓/16 𝘥𝘢𝘵𝘦𝘥 22.02.2017 𝘱𝘢𝘴𝘴𝘦𝘥 𝘣𝘺 𝘵𝘩𝘦 𝘊𝘰𝘮𝘮𝘪𝘴𝘴𝘪𝘰𝘯𝘦𝘳 𝘰𝘧 𝘚𝘦𝘳𝘷𝘪𝘤𝘦 𝘛𝘢𝘹 𝘈𝘶𝘥𝘪𝘵 𝘊𝘰𝘮𝘮𝘪𝘴𝘴𝘪𝘰𝘯𝘦𝘳𝘢𝘵𝘦 𝘒𝘰𝘭𝘬𝘢𝘵𝘢 𝘒𝘦𝘥𝘳𝘪𝘺𝘢 𝘜𝘵𝘱𝘢𝘥 𝘚𝘩𝘶𝘭𝘬 𝘉𝘩𝘢𝘸𝘢𝘯, 3𝘳𝘥 𝘍𝘭𝘰𝘰𝘳, 180, 𝘚𝘩𝘢𝘯𝘵𝘪 𝘗𝘢𝘭𝘭𝘺, 𝘙𝘢𝘫𝘥𝘢𝘯𝘨𝘢 𝘔𝘢𝘪𝘯 𝘙𝘰𝘢𝘥, 𝘒𝘰𝘭𝘬𝘢𝘵𝘢 700107)

𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁............
𝘿𝙚𝙚𝙥𝙖𝙠 𝘼𝙜𝙖𝙧𝙬𝙖𝙡-𝙈𝙖𝙣𝙖𝙜𝙚𝙧 𝘼𝙘𝙘𝙤𝙪𝙣𝙩𝙨
𝙈/𝙨. 𝙁𝙤𝙧𝙪𝙢 𝙋𝙧𝙤𝙟𝙚𝙘𝙩 𝙃𝙤𝙡𝙙𝙞𝙣𝙜 𝙋𝙫𝙩. 𝙇𝙩𝙙.
𝘛𝘦𝘤𝘩𝘯𝘰𝘱𝘰𝘭𝘪𝘴 𝘉𝘶𝘪𝘭𝘥𝘪𝘯𝘨, 𝘉𝘗-4, 1𝘴𝘵 𝘍𝘭𝘰𝘰𝘳, 𝘚𝘦𝘤𝘵𝘰𝘳-𝘝, 𝘚𝘢𝘭𝘵 𝘓𝘢𝘬𝘦, 𝘒𝘰𝘭𝘬𝘢𝘵𝘢-700091
...............................𝙑𝙀𝙍𝙎𝙐𝙎............................

𝗥𝗲𝘀𝗽𝗼𝗻𝗱𝗲𝗻𝘁..........
𝘾𝙤𝙢𝙢𝙞𝙨𝙨𝙞𝙤𝙣𝙚𝙧 𝙤𝙛 𝙎𝙚𝙧𝙫𝙞𝙘𝙚 𝙏𝙖𝙭 𝘼𝙪𝙙𝙞𝙩, 𝙆𝙤𝙡𝙠𝙖𝙩𝙖.
𝘒𝘦𝘥𝘳𝘪𝘺𝘢 𝘜𝘵𝘱𝘢𝘥 𝘚𝘩𝘶𝘭𝘬 𝘉𝘩𝘢𝘸𝘢𝘯, 3𝘳𝘥 𝘍𝘭𝘰𝘰𝘳, 180, 𝘚𝘩𝘢𝘯𝘵𝘪 𝘗𝘢𝘭𝘭𝘺, 𝘙𝘢𝘫𝘥𝘢𝘯𝘨𝘢 𝘔𝘢𝘪𝘯 𝘙𝘰𝘢𝘥, 𝘒𝘰𝘭𝘬𝘢𝘵𝘢 700107

𝗔𝗣𝗣𝗘𝗔𝗥𝗔𝗡𝗖𝗘:
𝙎𝙝𝙧𝙞 𝙏𝙖𝙧𝙪𝙣 𝘾𝙝𝙖𝙩𝙩𝙚𝙧𝙟𝙚𝙚, 𝘼𝙙𝙫𝙤𝙘𝙖𝙩𝙚
𝘔𝘚. 𝘚𝘯𝘦𝘩𝘢 𝘋𝘢𝘴, 𝘈𝘥𝘷𝘰𝘤𝘢𝘵𝘦 𝘧𝘰𝘳 𝘵𝘩𝘦 𝘈𝘱𝘱𝘦𝘭𝘭𝘢𝘯𝘵

𝘚𝘩𝘳𝘪 𝘋. 𝘚𝘶𝘦, 𝘈𝘶𝘵𝘩𝘰𝘳𝘪𝘻𝘦𝘥 𝘙𝘦𝘱𝘳𝘦𝘴𝘦𝘯𝘵𝘢𝘵𝘪𝘷𝘦 𝘧𝘰𝘳 𝘵𝘩𝘦 𝘙𝘦𝘴𝘱𝘰𝘯𝘥𝘦𝘯𝘵

𝐂𝐎𝐑𝐀𝐌:
𝐇𝐎𝐍’𝐁𝐋𝐄 𝐒𝐇𝐑𝐈 𝐀𝐒𝐇𝐎𝐊 𝐉𝐈𝐍𝐃𝐀𝐋, 𝐌𝐄𝐌𝐁𝐄𝐑 (𝐉𝐔𝐃𝐈𝐂𝐈𝐀𝐋)
𝐇𝐎𝐍’𝐁𝐋𝐄 𝐒𝐇𝐑𝐈 𝐊. 𝐀𝐍𝐏𝐀𝐙𝐇𝐀𝐊𝐀𝐍, 𝐌𝐄𝐌𝐁𝐄𝐑 (𝐓𝐄𝐂𝐇𝐍𝐈𝐂𝐀𝐋)

𝐅𝐈𝐍𝐀𝐋 𝐎𝐑𝐃𝐄𝐑 𝐍𝐎𝐬.𝟕𝟕𝟎𝟕𝟖-𝟕𝟕𝟎𝟕𝟗/ 𝟐𝟎𝟐𝟓

𝘿𝘼𝙏𝙀 𝙊𝙁 𝙃𝙀𝘼𝙍𝙄𝙉𝙂: 24.07.2025
𝘿𝘼𝙏𝙀 𝙊𝙁 𝙋𝙍𝙊𝙉𝙊𝙐𝙉𝘾𝙀𝙈𝙀𝙉𝙏: 29.07.2025

𝗙𝗶𝗻𝗮𝗹 𝗗𝗲𝗰𝗶𝘀𝗶𝗼𝗻
𝚃𝚑𝚎 𝚃𝚛𝚒𝚋𝚞𝚗𝚊𝚕 𝚜𝚎𝚝 𝚊𝚜𝚒𝚍𝚎 𝚝𝚑𝚎 𝚂𝚎𝚛𝚟𝚒𝚌𝚎 𝚃𝚊𝚡 𝚍𝚎𝚖𝚊𝚗𝚍𝚜 𝚊𝚕𝚘𝚗𝚐 𝚠𝚒𝚝𝚑 𝚒𝚗𝚝𝚎𝚛𝚎𝚜𝚝 𝚊𝚗𝚍 𝚙𝚎𝚗𝚊𝚕𝚝𝚒𝚎𝚜 𝚊𝚗𝚍 𝚊𝚕𝚕𝚘𝚠𝚎𝚍 𝚋𝚘𝚝𝚑 𝚊𝚙𝚙𝚎𝚊𝚕𝚜, 𝚠𝚒𝚝𝚑 𝚌𝚘𝚗𝚜𝚎𝚚𝚞𝚎𝚗𝚝𝚒𝚊𝚕 𝚛𝚎𝚕𝚒𝚎𝚏, 𝚒𝚏 𝚊𝚗𝚢, 𝚊𝚜 𝚙𝚎𝚛 𝚕𝚊𝚠. 𝚃𝚑𝚎 𝚘𝚛𝚍𝚎𝚛 𝚠𝚊𝚜 𝚙𝚛𝚘𝚗𝚘𝚞𝚗𝚌𝚎𝚍 𝚒𝚗 𝚘𝚙𝚎𝚗 𝚌𝚘𝚞𝚛𝚝 𝚘𝚗 𝟸𝟿.𝟶𝟽.𝟸𝟶𝟸𝟻.

𝗢𝗻𝗲-𝗹𝗶𝗻𝗲 𝘀𝘂𝗺𝗺𝗮𝗿𝘆:
𝙲𝙴𝚂𝚃𝙰𝚃 𝙺𝚘𝚕𝚔𝚊𝚝𝚊 𝚊𝚕𝚕𝚘𝚠𝚎𝚍 𝚝𝚑𝚎 𝚊𝚙𝚙𝚎𝚊𝚕𝚜 𝚊𝚗𝚍 𝚜𝚎𝚝 𝚊𝚜𝚒𝚍𝚎 𝚝𝚑𝚎 𝚍𝚒𝚜𝚙𝚞𝚝𝚎𝚍 𝚂𝚎𝚛𝚟𝚒𝚌𝚎 𝚃𝚊𝚡 𝚍𝚎𝚖𝚊𝚗𝚍𝚜, 𝚒𝚗𝚝𝚎𝚛𝚎𝚜𝚝 𝚊𝚗𝚍 𝚙𝚎𝚗𝚊𝚕𝚝𝚒𝚎𝚜, 𝚒𝚗𝚌𝚕𝚞𝚍𝚒𝚗𝚐 𝚝𝚑𝚎 𝚍𝚎𝚖𝚊𝚗𝚍 𝚛𝚎𝚕𝚊𝚝𝚒𝚗𝚐 𝚝𝚘 𝚛𝚎𝚒𝚖𝚋𝚞𝚛𝚜𝚎𝚖𝚎𝚗𝚝 𝚌𝚑𝚊𝚛𝚐𝚎𝚜 𝚊𝚗𝚍 𝚘𝚗𝚎-𝚝𝚒𝚖𝚎 𝚙𝚛𝚎𝚖𝚒𝚞𝚖 𝚘𝚗 𝚝𝚛𝚊𝚗𝚜𝚏𝚎𝚛 𝚘𝚏 𝚕𝚘𝚗𝚐-𝚝𝚎𝚛𝚖 𝚕𝚎𝚊𝚜𝚎𝚑𝚘𝚕𝚍 𝚛𝚒𝚐𝚑𝚝𝚜.

𝗩𝗶𝗲𝘄 𝗙𝘂𝗹𝗹 𝗢𝗿𝗱𝗲𝗿, 𝗹𝗶𝗻𝗸 𝗯𝗲𝗹𝗼𝘄:
https://tcacorp.co.in/Image/468041.pdf
𝐅𝐨𝐫 𝐚𝐧𝐲 𝐪𝐮𝐞𝐫𝐢𝐞𝐬, 𝐩𝐥𝐞𝐚𝐬𝐞 𝐜𝐨𝐧𝐭𝐚𝐜𝐭 𝐮𝐬:
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📧 [email protected]
📧 [email protected]

21/09/2026

𝐍𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐁𝐮𝐢𝐥𝐝𝐢𝐧𝐠𝐬 𝐂𝐨𝐧𝐬𝐭𝐫𝐮𝐜𝐭𝐢𝐨𝐧 𝐂𝐨𝐫𝐩𝐨𝐫𝐚𝐭𝐢𝐨𝐧 𝐋𝐭𝐝 𝐕𝐒 𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐓𝐚𝐱 𝐑𝐚𝐧𝐜𝐡𝐢 𝐂𝐨𝐦𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐞𝐫𝐚𝐭𝐞 10𝐭𝐡 𝐃𝐞𝐜𝐞𝐦𝐛𝐞𝐫 2024

𝐈𝐍 𝐓𝐇𝐄 𝐂𝐔𝐒𝐓𝐎𝐌𝐒, 𝐄𝐗𝐂𝐈𝐒𝐄 𝐀𝐍𝐃 𝐒𝐄𝐑𝐕𝐈𝐂𝐄 𝐓𝐀𝐗 𝐀𝐏𝐏𝐄𝐋𝐋𝐀𝐓𝐄 𝐓𝐑𝐈𝐁𝐔𝐍𝐀𝐋 𝐄𝐀𝐒𝐓𝐄𝐑𝐍 𝐙𝐎𝐍𝐀𝐋 𝐁𝐄𝐍𝐂𝐇: 𝐊𝐎𝐋𝐊𝐀𝐓𝐀

𝑹𝑬𝑮𝑰𝑶𝑵𝑨𝑳 𝑩𝑬𝑵𝑪𝑯 – 𝑪𝑶𝑼𝑹𝑻 𝑵𝑶. 2

𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐓𝐚𝐱 𝐀𝐩𝐩𝐞𝐚𝐥 𝐍𝐨. 76137 𝐨𝐟 2014
(𝐴𝑟𝑖𝑠𝑖𝑛𝑔 𝑜𝑢𝑡 𝑜𝑓 𝑂𝑟𝑑𝑒𝑟-𝑖𝑛-𝐴𝑝𝑝𝑒𝑎𝑙 𝑁𝑜. 697/𝑃𝑎𝑡/𝑆.𝑇𝑎𝑥/𝐴𝑝𝑝𝑒𝑎𝑙/2014 𝑑𝑎𝑡𝑒𝑑 15.05.2014 𝑝𝑎𝑠𝑠𝑒𝑑 𝑏𝑦 𝑡ℎ𝑒 𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟 (𝐴𝑝𝑝𝑒𝑎𝑙𝑠), 𝐶𝑢𝑠𝑡𝑜𝑚𝑠, 𝐶𝑒𝑛𝑡𝑟𝑎𝑙 𝐸𝑥𝑐𝑖𝑠𝑒 & 𝑆𝑒𝑟𝑣𝑖𝑐𝑒 𝑇𝑎𝑥, 2𝑛𝑑 𝐹𝑙𝑜𝑜𝑟, 𝐶𝑒𝑛𝑡𝑟𝑎𝑙 𝑅𝑒𝑣𝑒𝑛𝑢𝑒 𝐵𝑢𝑖𝑙𝑑𝑖𝑛𝑔, 𝐵𝑖𝑟𝑐ℎ𝑎𝑛𝑑 𝑃𝑎𝑡𝑒𝑙 𝑝𝑎𝑡ℎ, 𝑃𝑎𝑡𝑛𝑎 – 800 001)

𝘼𝙥𝙥𝙚𝙡𝙡𝙖𝙣𝙩:------
𝙈/𝙨. 𝙉𝙖𝙩𝙞𝙤𝙣𝙖𝙡 𝘽𝙪𝙞𝙡𝙙𝙞𝙣𝙜𝙨 𝘾𝙤𝙣𝙨𝙩𝙧𝙪𝙘𝙩𝙞𝙤𝙣 𝘾𝙤𝙧𝙥𝙤𝙧𝙖𝙩𝙞𝙤𝙣 𝙇𝙩𝙙.
401, 𝘔𝘢𝘯𝘨𝘢𝘭 𝘛𝘰𝘸𝘦𝘳, 4𝘵𝘩 𝘍𝘭𝘰𝘰𝘳, 𝘖𝘭𝘥 𝘏.𝘉. 𝘙𝘰𝘢𝘥,
𝘕𝘦𝘢𝘳 𝘒𝘢𝘯𝘵𝘢 𝘛𝘰𝘭𝘪 𝘊𝘩𝘰𝘸𝘬, 𝘗.𝘚.: 𝘓𝘰𝘸𝘦𝘳 𝘉𝘢𝘻𝘢𝘳, 𝘙𝘢𝘯𝘤𝘩𝘪 – 834 001

-------------------------𝙑 𝙀 𝙍 𝙎 𝙐 𝙎-------------------------------

𝙍𝙚𝙨𝙥𝙤𝙣𝙙𝙚𝙣𝙩------
𝘾𝙤𝙢𝙢𝙞𝙨𝙨𝙞𝙤𝙣𝙚𝙧 𝙤𝙛 𝘾𝙚𝙣𝙩𝙧𝙖𝙡 𝙀𝙭𝙘𝙞𝙨𝙚 𝙖𝙣𝙙 𝙎𝙚𝙧𝙫𝙞𝙘𝙚 𝙏𝙖𝙭
𝘙𝘢𝘯𝘤𝘩𝘪 𝘊𝘰𝘮𝘮𝘪𝘴𝘴𝘪𝘰𝘯𝘦𝘳𝘢𝘵𝘦

𝐀𝐏𝐏𝐄𝐀𝐑𝐀𝐍𝐂𝐄:
𝙎𝙝𝙧𝙞 𝙏𝙖𝙧𝙪𝙣 𝘾𝙝𝙖𝙩𝙩𝙚𝙧𝙟𝙚𝙚, 𝘼𝙙𝙫𝙤𝙘𝙖𝙩𝙚
𝘈𝘴𝘴𝘪𝘴𝘵𝘦𝘥 𝘣𝘺 𝘚𝘩𝘳𝘪 𝘙𝘢𝘫𝘶 𝘔𝘰𝘯𝘥𝘢𝘭, 𝘈𝘥𝘷𝘰𝘤𝘢𝘵𝘦 𝘧𝘰𝘳 𝘵𝘩𝘦 𝘈𝘱𝘱𝘦𝘭𝘭𝘢𝘯𝘵

𝘚𝘩𝘳𝘪 𝘋𝘦𝘣𝘢𝘱𝘳𝘪𝘺𝘢 𝘚𝘶𝘦, 𝘈𝘶𝘵𝘩𝘰𝘳𝘪𝘻𝘦𝘥 𝘙𝘦𝘱𝘳𝘦𝘴𝘦𝘯𝘵𝘢𝘵𝘪𝘷𝘦 𝘧𝘰𝘳 𝘵𝘩𝘦 𝘙𝘦𝘴𝘱𝘰𝘯𝘥𝘦𝘯𝘵

𝗖𝗢𝗥𝗔𝗠:
𝗛𝗢𝗡'𝗕𝗟𝗘 𝗦𝗛𝗥𝗜 𝗥. 𝗠𝗨𝗥𝗔𝗟𝗜𝗗𝗛𝗔𝗥, 𝗠𝗘𝗠𝗕𝗘𝗥 (𝗝𝗨𝗗𝗜𝗖𝗜𝗔𝗟)
𝗛𝗢𝗡'𝗕𝗟𝗘 𝗦𝗛𝗥𝗜 𝗞. 𝗔𝗡𝗣𝗔𝗭𝗛𝗔𝗞𝗔𝗡, 𝗠𝗘𝗠𝗕𝗘𝗥 (𝗧𝗘𝗖𝗛𝗡𝗜𝗖𝗔𝗟)

𝑭𝑰𝑵𝑨𝑳 𝑶𝑹𝑫𝑬𝑹 𝑵𝑶. 77805 / 2024
𝑫𝑨𝑻𝑬 𝑶𝑭 𝑯𝑬𝑨𝑹𝑰𝑵𝑮 / 𝑫𝑬𝑪𝑰𝑺𝑰𝑶𝑵: 10.12.2024

𝗦𝗵𝗼𝗿𝘁 𝗢𝗿𝗱𝗲𝗿 𝗦𝘂𝗺𝗺𝗮𝗿𝘆 :

𝑇ℎ𝑒 𝑎𝑝𝑝𝑒𝑙𝑙𝑎𝑛𝑡, 𝑎 𝑃𝑆𝑈 𝑒𝑛𝑔𝑎𝑔𝑒𝑑 𝑖𝑛 𝑡𝑜𝑤𝑛𝑠ℎ𝑖𝑝 𝑑𝑒𝑣𝑒𝑙𝑜𝑝𝑚𝑒𝑛𝑡, ℎ𝑎𝑑 𝑝𝑎𝑖𝑑 𝑆𝑒𝑟𝑣𝑖𝑐𝑒 𝑇𝑎𝑥 𝑜𝑛 𝑐𝑜𝑛𝑠𝑡𝑟𝑢𝑐𝑡𝑖𝑜𝑛 𝑠𝑒𝑟𝑣𝑖𝑐𝑒𝑠 𝑓𝑟𝑜𝑚 01.10.2007 𝑡𝑜 30.06.2011. 𝑆𝑢𝑏𝑠𝑒𝑞𝑢𝑒𝑛𝑡𝑙𝑦, 𝑖𝑡 𝑐𝑙𝑎𝑖𝑚𝑒𝑑 𝑡ℎ𝑎𝑡 𝑡ℎ𝑒 𝑡𝑎𝑥 𝑤𝑎𝑠 𝑝𝑎𝑖𝑑 𝑏𝑦 𝑚𝑖𝑠𝑡𝑎𝑘𝑒 𝑎𝑛𝑑 𝑓𝑖𝑙𝑒𝑑 𝑎 𝑟𝑒𝑓𝑢𝑛𝑑 𝑐𝑙𝑎𝑖𝑚. 𝑇ℎ𝑒 𝑟𝑒𝑓𝑢𝑛𝑑 𝑤𝑎𝑠 𝑟𝑒𝑗𝑒𝑐𝑡𝑒𝑑 𝑜𝑛 𝑡ℎ𝑒 𝑔𝑟𝑜𝑢𝑛𝑑 𝑡ℎ𝑎𝑡 𝑖𝑡 𝑤𝑎𝑠 𝑓𝑖𝑙𝑒𝑑 𝑏𝑒𝑦𝑜𝑛𝑑 𝑡ℎ𝑒 𝑜𝑛𝑒-𝑦𝑒𝑎𝑟 𝑙𝑖𝑚𝑖𝑡𝑎𝑡𝑖𝑜𝑛 𝑢𝑛𝑑𝑒𝑟 𝑆𝑒𝑐𝑡𝑖𝑜𝑛 11𝐵 𝑜𝑓 𝑡ℎ𝑒 𝐶𝑒𝑛𝑡𝑟𝑎𝑙 𝐸𝑥𝑐𝑖𝑠𝑒 𝐴𝑐𝑡, 1944.

𝑇ℎ𝑒 𝑇𝑟𝑖𝑏𝑢𝑛𝑎𝑙 𝑜𝑏𝑠𝑒𝑟𝑣𝑒𝑑 𝑡ℎ𝑎𝑡 𝑡ℎ𝑒𝑟𝑒 𝑤𝑎𝑠 𝑛𝑜 𝑝𝑟𝑜𝑝𝑒𝑟 𝑒𝑣𝑖𝑑𝑒𝑛𝑐𝑒 𝑡ℎ𝑎𝑡 𝑡ℎ𝑒 𝑒𝑎𝑟𝑙𝑖𝑒𝑟 𝑟𝑒𝑗𝑒𝑐𝑡𝑖𝑜𝑛 𝑜𝑟𝑑𝑒𝑟 ℎ𝑎𝑑 𝑎𝑐𝑡𝑢𝑎𝑙𝑙𝑦 𝑏𝑒𝑒𝑛 𝑠𝑒𝑟𝑣𝑒𝑑 𝑜𝑛 𝑡ℎ𝑒 𝑎𝑝𝑝𝑒𝑙𝑙𝑎𝑛𝑡. 𝐼𝑡 𝑎𝑙𝑠𝑜 ℎ𝑒𝑙𝑑 𝑡ℎ𝑎𝑡 𝑡ℎ𝑒 𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟 (𝐴𝑝𝑝𝑒𝑎𝑙𝑠) ℎ𝑎𝑑 𝑟𝑒𝑗𝑒𝑐𝑡𝑒𝑑 𝑡ℎ𝑒 𝑎𝑝𝑝𝑒𝑎𝑙 𝑜𝑛 𝑎 𝑛𝑒𝑤 𝑔𝑟𝑜𝑢𝑛𝑑 𝑡ℎ𝑎𝑡 𝑤𝑎𝑠 𝑛𝑜𝑡 𝑝𝑎𝑟𝑡 𝑜𝑓 𝑡ℎ𝑒 𝑜𝑟𝑖𝑔𝑖𝑛𝑎𝑙 𝑝𝑟𝑜𝑐𝑒𝑒𝑑𝑖𝑛𝑔𝑠, 𝑤ℎ𝑖𝑐ℎ 𝑤𝑎𝑠 𝑙𝑒𝑔𝑎𝑙𝑙𝑦 𝑢𝑛𝑠𝑢𝑠𝑡𝑎𝑖𝑛𝑎𝑏𝑙𝑒.

𝑅𝑒𝑙𝑦𝑖𝑛𝑔 𝑜𝑛 𝑗𝑢𝑑𝑖𝑐𝑖𝑎𝑙 𝑝𝑟𝑒𝑐𝑒𝑑𝑒𝑛𝑡𝑠 𝑖𝑛𝑐𝑙𝑢𝑑𝑖𝑛𝑔 𝑂𝐼𝐿 𝐼𝑛𝑑𝑖𝑎 𝐿𝑡𝑑., 𝑉𝑒𝑛𝑘𝑎𝑡𝑟𝑎𝑚𝑎𝑛 𝐺𝑢ℎ𝑎𝑝𝑟𝑎𝑠𝑎𝑑 𝑎𝑛𝑑 𝐾𝑉𝑅 𝐶𝑜𝑛𝑠𝑡𝑟𝑢𝑐𝑡𝑖𝑜𝑛, 𝑡ℎ𝑒 𝑇𝑟𝑖𝑏𝑢𝑛𝑎𝑙 ℎ𝑒𝑙𝑑 𝑡ℎ𝑎𝑡 𝑤ℎ𝑒𝑟𝑒 𝑆𝑒𝑟𝑣𝑖𝑐𝑒 𝑇𝑎𝑥 𝑤𝑎𝑠 𝑝𝑎𝑖𝑑 𝑢𝑛𝑑𝑒𝑟 𝑎 𝑚𝑖𝑠𝑡𝑎𝑘𝑒𝑛 𝑛𝑜𝑡𝑖𝑜𝑛 𝑎𝑛𝑑 𝑤𝑎𝑠 𝑛𝑜𝑡 𝑎𝑐𝑡𝑢𝑎𝑙𝑙𝑦 𝑝𝑎𝑦𝑎𝑏𝑙𝑒, 𝑡ℎ𝑒 𝑙𝑖𝑚𝑖𝑡𝑎𝑡𝑖𝑜𝑛 𝑝𝑟𝑒𝑠𝑐𝑟𝑖𝑏𝑒𝑑 𝑢𝑛𝑑𝑒𝑟 𝑆𝑒𝑐𝑡𝑖𝑜𝑛 11𝐵 𝑤𝑜𝑢𝑙𝑑 𝑛𝑜𝑡 𝑎𝑝𝑝𝑙𝑦.

𝐹𝑖𝑛𝑎𝑙 𝐷𝑒𝑐𝑖𝑠𝑖𝑜𝑛

𝑇ℎ𝑒 𝑇𝑟𝑖𝑏𝑢𝑛𝑎𝑙 𝑎𝑙𝑙𝑜𝑤𝑒𝑑 𝑡ℎ𝑒 𝑎𝑝𝑝𝑒𝑎𝑙, 𝑠𝑒𝑡 𝑎𝑠𝑖𝑑𝑒 𝑡ℎ𝑒 𝑖𝑚𝑝𝑢𝑔𝑛𝑒𝑑 𝑜𝑟𝑑𝑒𝑟, 𝑎𝑛𝑑 𝑟𝑒𝑚𝑎𝑛𝑑𝑒𝑑 𝑡ℎ𝑒 𝑟𝑒𝑓𝑢𝑛𝑑 𝑐𝑙𝑎𝑖𝑚 𝑡𝑜 𝑡ℎ𝑒 𝑎𝑑𝑗𝑢𝑑𝑖𝑐𝑎𝑡𝑖𝑛𝑔 𝑎𝑢𝑡ℎ𝑜𝑟𝑖𝑡𝑦 𝑓𝑜𝑟 𝑝𝑟𝑜𝑐𝑒𝑠𝑠𝑖𝑛𝑔 𝑎𝑛𝑑 𝑎 𝑓𝑟𝑒𝑠ℎ 𝑑𝑒𝑐𝑖𝑠𝑖𝑜𝑛 𝑤𝑖𝑡ℎ𝑖𝑛 𝑡ℎ𝑟𝑒𝑒 𝑚𝑜𝑛𝑡ℎ𝑠 𝑓𝑟𝑜𝑚 𝑟𝑒𝑐𝑒𝑖𝑝𝑡 𝑜𝑓 𝑡ℎ𝑒 𝑇𝑟𝑖𝑏𝑢𝑛𝑎𝑙'𝑠 𝑜𝑟𝑑𝑒𝑟.

𝗩𝗶𝗲𝘄 𝗙𝘂𝗹𝗹 𝗢𝗿𝗱𝗲𝗿, 𝗹𝗶𝗻𝗸 𝗯𝗲𝗹𝗼𝘄:
https://tcacorp.co.in/Image/387428.pdf
𝐅𝐨𝐫 𝐚𝐧𝐲 𝐪𝐮𝐞𝐫𝐢𝐞𝐬, 𝐩𝐥𝐞𝐚𝐬𝐞 𝐜𝐨𝐧𝐭𝐚𝐜𝐭 𝐮𝐬:
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Happy Ganesh Chaturthi 🙏tcacorp.co.intca@tcacorp.co.in

14/09/2026

Happy Ganesh Chaturthi 🙏
tcacorp.co.in
[email protected]

05/09/2026

𝐇𝐚𝐩𝐩𝐲 𝐓𝐞𝐚𝐜𝐡𝐞𝐫'𝐬 𝐃𝐚𝐲

𝑻𝑪𝑨 𝑪𝒐𝒓𝒑𝒐𝒓𝒂𝒕𝒆 𝑨𝒅𝒗𝒊𝒔𝒐𝒓𝒔 𝑷𝒓𝒊𝒗𝒂𝒕𝒆 𝑳𝒊𝒎𝒊𝒕𝒆𝒅 𝑤𝑖𝑠ℎ𝑒𝑠 𝑎𝑙𝑙 𝑡ℎ𝑒 𝑖𝑛𝑠𝑝𝑖𝑟𝑖𝑛𝑔 𝑡𝑒𝑎𝑐ℎ𝑒𝑟𝑠 𝑎 𝑣𝑒𝑟𝑦 𝐻𝑎𝑝𝑝𝑦 𝑇𝑒𝑎𝑐ℎ𝑒𝑟’𝑠 𝐷𝑎𝑦!

𝙏𝙝𝙖𝙣𝙠 𝙮𝙤𝙪 𝙛𝙤𝙧 𝙜𝙪𝙞𝙙𝙞𝙣𝙜, 𝙞𝙣𝙨𝙥𝙞𝙧𝙞𝙣𝙜, 𝙖𝙣𝙙 𝙨𝙝𝙖𝙥𝙞𝙣𝙜 𝙩𝙝𝙚 𝙛𝙪𝙩𝙪𝙧𝙚 𝙬𝙞𝙩𝙝 𝙮𝙤𝙪𝙧 𝙠𝙣𝙤𝙬𝙡𝙚𝙙𝙜𝙚 𝙖𝙣𝙙 𝙙𝙚𝙙𝙞𝙘𝙖𝙩𝙞𝙤𝙣.

𝙎𝙖𝙡𝙪𝙩𝙚 𝙩𝙤 𝙖𝙡𝙡 𝙩𝙝𝙚 𝙬𝙤𝙣𝙙𝙚𝙧𝙛𝙪𝙡 𝙩𝙚𝙖𝙘𝙝𝙚𝙧𝙨!

04/09/2026

𝐔𝐧𝐢𝐭𝐞𝐝 𝐁𝐚𝐧𝐤 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚 𝐕𝐒 𝐂𝐨𝐦𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐞𝐫 𝐨𝐟 𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐓𝐚𝐱, 𝐊𝐨𝐥𝐤𝐚𝐭𝐚. 16 𝐉𝐮𝐥𝐲 2024

𝑰𝑵 𝑻𝑯𝑬 𝑪𝑼𝑺𝑻𝑶𝑴𝑺, 𝑬𝑿𝑪𝑰𝑺𝑬 𝑨𝑵𝑫 𝑺𝑬𝑹𝑽𝑰𝑪𝑬 𝑻𝑨𝑿 𝑨𝑷𝑷𝑬𝑳𝑳𝑨𝑻𝑬 𝑻𝑹𝑰𝑩𝑼𝑵𝑨𝑳 𝑬𝑨𝑺𝑻𝑬𝑹𝑵 𝒁𝑶𝑵𝑨𝑳 𝑩𝑬𝑵𝑪𝑯 : 𝑲𝑶𝑳𝑲𝑨𝑻𝑨
𝑹𝑬𝑮𝑰𝑶𝑵𝑨𝑳 𝑩𝑬𝑵𝑪𝑯 – 𝑪𝑶𝑼𝑹𝑻 𝑵𝑶. 1

𝑺𝒆𝒓𝒗𝒊𝒄𝒆 𝑻𝒂𝒙 𝑨𝒑𝒑𝒆𝒂𝒍 𝑵𝒐. 71118 𝒐𝒇 2013

(𝐴𝑟𝑖𝑠𝑖𝑛𝑔 𝑜𝑢𝑡 𝑜𝑓 𝑂𝑟𝑑𝑒𝑟-𝑖𝑛-𝑂𝑟𝑖𝑔𝑖𝑛𝑎𝑙 𝑁𝑜.13/𝐶𝑜𝑚𝑚𝑟/𝑆𝑇/𝐾𝑜𝑙/2013-14 𝑑𝑎𝑡𝑒𝑑 14.06.2013 𝑝𝑎𝑠𝑠𝑒𝑑 𝑏𝑦 𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟 𝑜𝑓 𝑆𝑒𝑟𝑣𝑖𝑐𝑒 𝑇𝑎𝑥, 𝐾𝑜𝑙𝑘𝑎𝑡𝑎)

𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁 :-
𝑴/𝒔. 𝑼𝒏𝒊𝒕𝒆𝒅 𝑩𝒂𝒏𝒌 𝒐𝒇 𝑰𝒏𝒅𝒊𝒂
11, 𝐻𝑒𝑚𝑎𝑛𝑡𝑎 𝐵𝑎𝑠𝑢 𝑆𝑎𝑟𝑎𝑛𝑖, 𝐾𝑜𝑙𝑘𝑎𝑡𝑎-700001.

----------------------𝑽 𝑬 𝑹 𝑺 𝑼 𝑺---------------------------

𝗥𝗲𝘀𝗽𝗼𝗻𝗱𝗲𝗻𝘁 :-
𝑪𝒐𝒎𝒎𝒊𝒔𝒔𝒊𝒐𝒏𝒆𝒓 𝒐𝒇 𝑺𝒆𝒓𝒗𝒊𝒄𝒆 𝑻𝒂𝒙, 𝑲𝒐𝒍𝒌𝒂𝒕𝒂.
𝐾𝑒𝑛𝑑𝑟𝑖𝑦𝑎 𝑈𝑡𝑝𝑎𝑑 𝑆ℎ𝑢𝑙𝑘 𝐵ℎ𝑎𝑤𝑎𝑛 (3𝑟𝑑 𝐹𝑙𝑜𝑜𝑟), 180 𝑆𝑎𝑛𝑡𝑖𝑝𝑎𝑙𝑙𝑦,
𝑅𝑎𝑗𝑑𝑎𝑛𝑔𝑎 𝑀𝑎𝑖𝑛 𝑅𝑜𝑎𝑑, 𝐾𝑜𝑙𝑘𝑎𝑡𝑎-700107.

𝗔𝗣𝗣𝗘𝗔𝗥𝗔𝗡𝗖𝗘:
𝑴𝒓. 𝑻𝒂𝒓𝒖𝒏 𝑪𝒉𝒂𝒕𝒕𝒆𝒓𝒋𝒆𝒆 & 𝑹𝒂𝒋𝒖 𝑴𝒐𝒏𝒅𝒂𝒍, 𝑨𝒅𝒗𝒐𝒄𝒂𝒕𝒆 𝒇𝒐𝒓 𝒕𝒉𝒆 𝑨𝒑𝒑𝒆𝒍𝒍𝒂𝒏𝒕
𝘚𝘩𝘳𝘪 𝘚.𝘔𝘶𝘬𝘩𝘰𝘱𝘢𝘥𝘩𝘺𝘢𝘺, 𝘈𝘶𝘵𝘩𝘰𝘳𝘪𝘻𝘦𝘥 𝘙𝘦𝘱𝘳𝘦𝘴𝘦𝘯𝘵𝘢𝘵𝘪𝘷𝘦 𝘧𝘰𝘳 𝘵𝘩𝘦 𝘙𝘦𝘴𝘱𝘰𝘯𝘥𝘦𝘯𝘵

𝗖𝗢𝗥𝗔𝗠:
𝗛𝗢𝗡’𝗕𝗟𝗘 𝗦𝗛𝗥𝗜𝗔𝗦𝗛𝗢𝗞 𝗝𝗜𝗡𝗗𝗔𝗟, 𝗠𝗘𝗠𝗕𝗘𝗥 (𝗝𝗨𝗗𝗜𝗖𝗜𝗔𝗟)
𝗛𝗢𝗡’𝗕𝗟𝗘 𝗦𝗛𝗥𝗜 𝗞. 𝗔𝗡𝗣𝗔𝗭𝗛𝗔𝗞𝗔𝗡, 𝗠𝗘𝗠𝗕𝗘𝗥 (𝗧𝗘𝗖𝗛𝗡𝗜𝗖𝗔𝗟)

𝙁𝙄𝙉𝘼𝙇 𝙊𝙍𝘿𝙀𝙍 𝙉𝙊. 76439/ 2024

𝘿𝘼𝙏𝙀 𝙊𝙁 𝙃𝙀𝘼𝙍𝙄𝙉𝙂 :16.07.2024
𝘿𝘼𝙏𝙀 𝙊𝙁 𝘿𝙀𝘾𝙄𝙎𝙄𝙊𝙉:16.07.2024

𝐁𝐫𝐢𝐞𝐟 𝐎𝐫𝐝𝐞𝐫 𝐒𝐮𝐦𝐦𝐚𝐫𝐲 :--
𝐶𝐸𝑆𝑇𝐴𝑇 𝐾𝑜𝑙𝑘𝑎𝑡𝑎 ℎ𝑒𝑙𝑑 𝑡ℎ𝑎𝑡 𝑡ℎ𝑒 𝐵𝑎𝑛𝑘 ℎ𝑎𝑑 𝑐𝑜𝑟𝑟𝑒𝑐𝑡𝑙𝑦 𝑑𝑖𝑠𝑐ℎ𝑎𝑟𝑔𝑒𝑑 𝑆𝑒𝑟𝑣𝑖𝑐𝑒 𝑇𝑎𝑥 𝑎𝑡 ₹100 𝑝𝑒𝑟 𝑖𝑛𝑡𝑒𝑟-𝑏𝑎𝑛𝑘 𝑓𝑜𝑟𝑒𝑖𝑔𝑛 𝑐𝑢𝑟𝑟𝑒𝑛𝑐𝑦 𝑡𝑟𝑎𝑛𝑠𝑎𝑐𝑡𝑖𝑜𝑛 𝑖𝑛 𝑎𝑐𝑐𝑜𝑟𝑑𝑎𝑛𝑐𝑒 𝑤𝑖𝑡ℎ 𝑅𝑢𝑙𝑒 6(7𝐵) 𝑎𝑛𝑑 𝑡ℎ𝑒 𝑎𝑝𝑝𝑙𝑖𝑐𝑎𝑏𝑙𝑒 𝑛𝑜𝑡𝑖𝑓𝑖𝑐𝑎𝑡𝑖𝑜𝑛. 𝑇ℎ𝑒 𝑇𝑟𝑖𝑏𝑢𝑛𝑎𝑙 𝑟𝑒𝑙𝑖𝑒𝑑 𝑜𝑛 𝑡ℎ𝑒 𝐵𝑜𝑎𝑟𝑑’𝑠 𝑐𝑙𝑎𝑟𝑖𝑓𝑖𝑐𝑎𝑡𝑖𝑜𝑛 𝑑𝑎𝑡𝑒𝑑 05.06.2015, 𝑤ℎ𝑖𝑐ℎ 𝑟𝑒𝑐𝑜𝑔𝑛𝑖𝑧𝑒𝑑 𝑡ℎ𝑒 𝑖𝑛𝑡𝑒𝑟-𝑏𝑎𝑛𝑘𝑖𝑛𝑔 𝑑𝑜𝑐𝑢𝑚𝑒𝑛𝑡𝑠 𝑎𝑠 𝑖𝑛𝑣𝑜𝑖𝑐𝑒𝑠. 𝐴𝑐𝑐𝑜𝑟𝑑𝑖𝑛𝑔𝑙𝑦, 𝑡ℎ𝑒 𝑑𝑒𝑚𝑎𝑛𝑑 𝑜𝑓 ₹132.38 𝐶𝑟𝑜𝑟𝑒𝑠, 𝑎𝑙𝑜𝑛𝑔 𝑤𝑖𝑡ℎ 𝑝𝑒𝑛𝑎𝑙𝑡𝑦, 𝑤𝑎𝑠 ℎ𝑒𝑙𝑑 𝑢𝑛𝑠𝑢𝑠𝑡𝑎𝑖𝑛𝑎𝑏𝑙𝑒. 𝑇ℎ𝑒 𝑖𝑚𝑝𝑢𝑔𝑛𝑒𝑑 𝑜𝑟𝑑𝑒𝑟 𝑤𝑎𝑠 𝑠𝑒𝑡 𝑎𝑠𝑖𝑑𝑒 𝑎𝑛𝑑 𝑡ℎ𝑒 𝑎𝑝𝑝𝑒𝑎𝑙 𝑤𝑎𝑠 𝑎𝑙𝑙𝑜𝑤𝑒𝑑 𝑤𝑖𝑡ℎ 𝑐𝑜𝑛𝑠𝑒𝑞𝑢𝑒𝑛𝑡𝑖𝑎𝑙 𝑟𝑒𝑙𝑖𝑒𝑓.

𝗩𝗶𝗲𝘄 𝗙𝘂𝗹𝗹 𝗢𝗿𝗱𝗲𝗿, 𝗹𝗶𝗻𝗸 𝗯𝗲𝗹𝗼𝘄:
https://tcacorp.co.in/Image/UBI_335351.pdf
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