CIT v. Toshoku Ltd.

125 ITR 525Supreme Court of India1980#295 most cited

What is CIT v. Toshoku Ltd. authority for?

A non-resident commission agent is not chargeable to tax in India on commission income if no business operations are carried out in India. Consequently, no TDS is required under Section 195 on such payments.

270

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2007 to 2026.

Also referred to as

CIT v. Toshoku Ltd. · Toshoku Ltd. · Section 9(1)(i) · Section 195 · Section 40(a)(i) · non-resident commission agent · sales commission taxable in India · business connection · TDS on non-residents · DTAA override · deemed to accrue or arise

Sections most often in play

Section 40(a)(i)Section 195Section 37(1)Section 143(3)Section 9(1)(i)Section 9(1)(vii)Section 115JBSection 1961

Issues it is cited on

section 5(2)(b)section 9(1)(i)section 195(1)section 195(2)section 5(2)business connectionsection 40(a)(i)permanent establishmentfees for included servicessection 195section 9(1)section 9(1)(vii)

Judgments citing CIT v. Toshoku Ltd.

Intelsat Global Sales & Marketing Limited, Chennai vs. Addl. DIT, Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 470/CHNY/2014[2010-11]Status: DisposedITAT Chennai01 Jul 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…ceived in India by one of the Group Companies, he failed to examine the taxability of the assessee- company with reference to the income attributable to the alleged operations in India. Referring to the judgment of the Apex Court in CIT vs 3. Toshoku Ltd, 125 ITR 525 and Ishikawajma-Harima Heavy Industries Ltd vs DIT, 288 ITR 408, the ld. Representative submitted that at the best, the Revenue can tax a portion of the income that may be attributable to the operations carried out in India. 4. Referring to Article 5(6) of India-UK DTAA, the ld. Representative submitted that a company which is a resident in UK…

Intelsat Global Sales & Marketing Limited, Chennai vs. ADIT, Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 2246/CHNY/2012[2009-10]Status: DisposedITAT Chennai01 Jul 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…ceived in India by one of the Group Companies, he failed to examine the taxability of the assessee- company with reference to the income attributable to the alleged operations in India. Referring to the judgment of the Apex Court in CIT vs 3. Toshoku Ltd, 125 ITR 525 and Ishikawajma-Harima Heavy Industries Ltd vs DIT, 288 ITR 408, the ld. Representative submitted that at the best, the Revenue can tax a portion of the income that may be attributable to the operations carried out in India. 4. Referring to Article 5(6) of India-UK DTAA, the ld. Representative submitted that a company which is a resident in UK…

Intelsat Global Sales & Marketing Ltd., Chennai vs. ITO, Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 1562/CHNY/2011[2008-09]Status: DisposedITAT Chennai01 Jul 2016AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…ceived in India by one of the Group Companies, he failed to examine the taxability of the assessee- company with reference to the income attributable to the alleged operations in India. Referring to the judgment of the Apex Court in CIT vs 3. Toshoku Ltd, 125 ITR 525 and Ishikawajma-Harima Heavy Industries Ltd vs DIT, 288 ITR 408, the ld. Representative submitted that at the best, the Revenue can tax a portion of the income that may be attributable to the operations carried out in India. 4. Referring to Article 5(6) of India-UK DTAA, the ld. Representative submitted that a company which is a resident in UK…

ITO, Chennai vs. M/S. Intelsat Global Sales & Marketing P Ltd., Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 873/CHNY/2010[2003-04]Status: DisposedITAT Chennai01 Jul 2016AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…ceived in India by one of the Group Companies, he failed to examine the taxability of the assessee- company with reference to the income attributable to the alleged operations in India. Referring to the judgment of the Apex Court in CIT vs 3. Toshoku Ltd, 125 ITR 525 and Ishikawajma-Harima Heavy Industries Ltd vs DIT, 288 ITR 408, the ld. Representative submitted that at the best, the Revenue can tax a portion of the income that may be attributable to the operations carried out in India. 4. Referring to Article 5(6) of India-UK DTAA, the ld. Representative submitted that a company which is a resident in UK…

ITO, Chennai vs. M/S. Intelsat Global Sales & Marketing P Ltd., Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 872/CHNY/2010[2002-03]Status: DisposedITAT Chennai01 Jul 2016AY 2002-03

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…ceived in India by one of the Group Companies, he failed to examine the taxability of the assessee- company with reference to the income attributable to the alleged operations in India. Referring to the judgment of the Apex Court in CIT vs 3. Toshoku Ltd, 125 ITR 525 and Ishikawajma-Harima Heavy Industries Ltd vs DIT, 288 ITR 408, the ld. Representative submitted that at the best, the Revenue can tax a portion of the income that may be attributable to the operations carried out in India. 4. Referring to Article 5(6) of India-UK DTAA, the ld. Representative submitted that a company which is a resident in UK…

M/S. Intelsat Global Sales and Marketing Limited, Chennai vs. ITO, Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 1621/CHNY/2010[2007-08]Status: DisposedITAT Chennai01 Jul 2016AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…ceived in India by one of the Group Companies, he failed to examine the taxability of the assessee- company with reference to the income attributable to the alleged operations in India. Referring to the judgment of the Apex Court in CIT vs 3. Toshoku Ltd, 125 ITR 525 and Ishikawajma-Harima Heavy Industries Ltd vs DIT, 288 ITR 408, the ld. Representative submitted that at the best, the Revenue can tax a portion of the income that may be attributable to the operations carried out in India. 4. Referring to Article 5(6) of India-UK DTAA, the ld. Representative submitted that a company which is a resident in UK…

ITO, Chennai vs. M/S. Intelsat Global Sales & Marketing P Ltd., Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 1080/CHNY/2010[2005-06]Status: DisposedITAT Chennai01 Jul 2016AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…ceived in India by one of the Group Companies, he failed to examine the taxability of the assessee- company with reference to the income attributable to the alleged operations in India. Referring to the judgment of the Apex Court in CIT vs 3. Toshoku Ltd, 125 ITR 525 and Ishikawajma-Harima Heavy Industries Ltd vs DIT, 288 ITR 408, the ld. Representative submitted that at the best, the Revenue can tax a portion of the income that may be attributable to the operations carried out in India. 4. Referring to Article 5(6) of India-UK DTAA, the ld. Representative submitted that a company which is a resident in UK…

M/S. Intelsat Global Sales and Marketing Limited, Chennai vs. ITO, Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 1074/CHNY/2010[2006-07]Status: DisposedITAT Chennai01 Jul 2016AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…ceived in India by one of the Group Companies, he failed to examine the taxability of the assessee- company with reference to the income attributable to the alleged operations in India. Referring to the judgment of the Apex Court in CIT vs 3. Toshoku Ltd, 125 ITR 525 and Ishikawajma-Harima Heavy Industries Ltd vs DIT, 288 ITR 408, the ld. Representative submitted that at the best, the Revenue can tax a portion of the income that may be attributable to the operations carried out in India. 4. Referring to Article 5(6) of India-UK DTAA, the ld. Representative submitted that a company which is a resident in UK…

M/S. Intelsat Global Sales and Marketing Limited, Chennai vs. ITO, Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 1073/CHNY/2010[2005-06]Status: DisposedITAT Chennai01 Jul 2016AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…ceived in India by one of the Group Companies, he failed to examine the taxability of the assessee- company with reference to the income attributable to the alleged operations in India. Referring to the judgment of the Apex Court in CIT vs 3. Toshoku Ltd, 125 ITR 525 and Ishikawajma-Harima Heavy Industries Ltd vs DIT, 288 ITR 408, the ld. Representative submitted that at the best, the Revenue can tax a portion of the income that may be attributable to the operations carried out in India. 4. Referring to Article 5(6) of India-UK DTAA, the ld. Representative submitted that a company which is a resident in UK…

M/S. Intelsat Global Sales and Marketing Limited, Chennai vs. ITO, Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 1072/CHNY/2010[2004-05]Status: DisposedITAT Chennai01 Jul 2016AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…ceived in India by one of the Group Companies, he failed to examine the taxability of the assessee- company with reference to the income attributable to the alleged operations in India. Referring to the judgment of the Apex Court in CIT vs 3. Toshoku Ltd, 125 ITR 525 and Ishikawajma-Harima Heavy Industries Ltd vs DIT, 288 ITR 408, the ld. Representative submitted that at the best, the Revenue can tax a portion of the income that may be attributable to the operations carried out in India. 4. Referring to Article 5(6) of India-UK DTAA, the ld. Representative submitted that a company which is a resident in UK…

M/S. Intelsat Global Sales and Marketing Limited, Chennai vs. ITO, Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 1071/CHNY/2010[2003-04]Status: DisposedITAT Chennai01 Jul 2016AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…ceived in India by one of the Group Companies, he failed to examine the taxability of the assessee- company with reference to the income attributable to the alleged operations in India. Referring to the judgment of the Apex Court in CIT vs 3. Toshoku Ltd, 125 ITR 525 and Ishikawajma-Harima Heavy Industries Ltd vs DIT, 288 ITR 408, the ld. Representative submitted that at the best, the Revenue can tax a portion of the income that may be attributable to the operations carried out in India. 4. Referring to Article 5(6) of India-UK DTAA, the ld. Representative submitted that a company which is a resident in UK…

M/S. Intelsat Global Sales and Marketing Limited, Chennai vs. ITO, Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 1070/CHNY/2010[2002-03]Status: DisposedITAT Chennai01 Jul 2016AY 2002-03

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…ceived in India by one of the Group Companies, he failed to examine the taxability of the assessee- company with reference to the income attributable to the alleged operations in India. Referring to the judgment of the Apex Court in CIT vs 3. Toshoku Ltd, 125 ITR 525 and Ishikawajma-Harima Heavy Industries Ltd vs DIT, 288 ITR 408, the ld. Representative submitted that at the best, the Revenue can tax a portion of the income that may be attributable to the operations carried out in India. 4. Referring to Article 5(6) of India-UK DTAA, the ld. Representative submitted that a company which is a resident in UK…

DCIT, Circle - 8, Kolkata vs. M/S. Eih Limited, Kolkata

In the result, the appeal of the assessee in ITA No

ITA 348/KOL/2011[2006-07]Status: DisposedITAT Kolkata01 Jun 2016AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Respondent: Shri Vijay Shankar, CIT, DR
Section 143(3)Section 195Section 40Section 9(1)(vii)

…el agents is not deemed to accrue or arise in India since such payment is not in the nature of technical or consultancy fees. In support of its arguments the assessee relied on the decision of Hon'ble Supreme Court in the case of CIT -vs.- Toshoku Ltd. (1980) 125 ITR 525 (SC). The matter was subsequently sent back to the AO for remand proceedings. The Ld. AO stated in his remand report that in view of amendment in Section 9 with retrospective effect from 1st June 1976 vide Finance Act, 2010, it is likely that whole payment of Rs. 2,92,38,340/- under the head 'commission' may become taxable u/s 40(a)(i) of the Act…

Eih Limited, Kolkata vs. DCIT, Circle - 8, Kolkata

In the result, the appeal of the assessee in ITA No

ITA 314/KOL/2011[2006-07]Status: DisposedITAT Kolkata01 Jun 2016AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Respondent: Shri Vijay Shankar, CIT, DR
Section 143(3)Section 195Section 40Section 9(1)(vii)

…el agents is not deemed to accrue or arise in India since such payment is not in the nature of technical or consultancy fees. In support of its arguments the assessee relied on the decision of Hon'ble Supreme Court in the case of CIT -vs.- Toshoku Ltd. (1980) 125 ITR 525 (SC). The matter was subsequently sent back to the AO for remand proceedings. The Ld. AO stated in his remand report that in view of amendment in Section 9 with retrospective effect from 1st June 1976 vide Finance Act, 2010, it is likely that whole payment of Rs. 2,92,38,340/- under the head 'commission' may become taxable u/s 40(a)(i) of the Act…

DCIT, New Delhi vs. Sh. Rakesh Anand, New Delhi

In the result, revenue’s appeal is dismissed

ITA 4453/DEL/2013[2010-11]Status: DisposedITAT Delhi27 May 2016AY 2010-11

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg:Asstt. Yr: 2010-11 Dcit Circle 30(1), Vs. Sh. Rakesh Anand, New Delhi. 3791, Darya Ganj, New Delhi-110002. Pan: Adapa 4699 L ( Appellant ) (Respondent) Appellant By : Ms. Rakhi Bimal Sr Dr. Respondent By : Shri Jmesh Kuntal Ca Date Of Hearing : 11/05/2016. Date Of Order : 27/05/2016. O R D E R Per S.V. Mehrotra, A.M:

For Appellant: Ms. Rakhi Bimal Sr DRFor Respondent: Shri Jmesh Kuntal CA
Section 194JSection 195Section 40Section 9Section 9(1)(vii)

…our opinion, no income accrued or arose in favour of non-resident commission agent in India. We are fortified in our view by the ratio of decisions in the following cases: - Nidhi Exports (ITA no. 626/2012 dated 7.9.2012 (Delhi H.C); - CIT vs. Toshuku Ltd. 125 ITR 525 (SC); and - GE India vs. CIT 327 ITR 456 (SC). - 6.4. We, accordingly, do not find any reason to interfere with the order of ld. CIT(A) and we uphold the same. 7. In the result, revenue’s appeal is dismissed. Order pronouncement in open court on 27/05/2016. (C.M. GARG) ACCOUNTANT MEMBER Dated: 27/05/2016. *MP* Copy of order to: 1. Assessee 2. A…

ACIT, Noida vs. M/S Narayan Overseas, Noida

In the result, the appeal of the Revenue is jettisoned

ITA 860/DEL/2011[2006-07]Status: DisposedITAT Delhi29 Apr 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri O.P. Kant

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri P. DAM Kanunjna, Sr. DR
Section 143(3)Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI O.P. KANT, ACCOUNTANT MEMBER, ITA No. 860/Del /2011 Assessment Year: 2006-07 The A.C.I.T Vs. M/s Narayan Overseas Circle, Noida B - 108, Sector- 5 Noida PAN : AAEFA 7072 K [Appellant] [Respondent] Date of Hearing : 03.03.2016 Date of Pronouncement : 29.04.2016 Assessee by : Shri Rohit Jain, Adv Ms. Deepashree Rao, CA Department by : Shri P. DAM Kanunjna, Sr. DR ORDER PER CHANDRA MOHAN GARG, JUDICIAL MEMBER This appeal filed by the revenue is directed against the order of the CIT(A), G…

M/S Balmer Lawries & Co. Ltd., Kolkata vs. Income Tax Officer(It) WD-1(1), Kolkata

In the result, assessee’s appeal stands allowed

ITA 2079/KOL/2014[2012-2013]Status: DisposedITAT Kolkata27 Apr 2016AY 2012-2013

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2012-13 M/S Balmer Lawrie & Co. V/S. Income Tax Officer Ltd., 21, N.S.Road, (International Taxation), Kolkata-700 001 Ward-1(1), Aayakar [Pan No. Aabcb 0984 E] Bhawan (Poorva), 2Nd Floor, R. No.215, 110, Shanti Pally, Kolkata- 700 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri M.K.Poddar, Sr-Advocate अपीलाथ" क" ओर से/By Appellant Shri C.P.Bhatia, Jcit-Dr ""यथ" क" ओर से/By Respondent 18-02-2016 सुनवाई क" तार"ख/Date Of Hearing 27-04-2016 घोषणा क" तार"ख/Date Of Pronouncement

Section 195Section 201(1)Section 5(2)(b)

…in respect of which the income is sought to be assessed to tax in India on deemed accrual basis. Reliance in this connection is placed on the decisions of the Hon’ble Supreme Court in Carborandum Co. v. CIT (1977) 108 ITR 335 (SC), CIT v. Toshoku Ltd. (1980) 125 ITR 525 (SC) and in Ishikawajima-harima Heavy Industries Ltd. v. Director of Income Tax (2007) 288 ITR 408 (SC). ITA No.ITA No.2079/Kol/2014 A.Y. 2012-13 M/s Blmer Lawrie & Co. Ltd. v. ITO(IT) Wd-1(1), Kol. Page 20 7. The aforesaid view was followed and reiterated by the Hon’ble Karnataka High Court in Jindal Thermal Power Co. Ltd. v. DCIT (2010) 321 IT…

ADIT, Dehradun vs. M/S. Hallin Marine Uk Ltd., Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5290/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Hallin Marine UK Ltd., Vs. ADIT, Intl. Taxation, Dehradun C/o Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (PAN: AABCH9433L) (Appellant) (Respondent) And Assessment Year: 2009-10 ADIT, International Taxation, Vs. M/s. Hallin Marine UK Ltd., 13A-Subhash Road, Aayakar C/o Nangia & Company, Suite Bhawan, Dehradun 4A, Plaza M-6, Jasola, New Delhi (PAN: AABCH9433L) (Appellant) (Respondent) And C.O. 463/Del/2012 [In ITA No. 5290/Del/2012]…

Hallin Marine Uk Ltd., New Delhi vs. ADIT, Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5217/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Hallin Marine UK Ltd., Vs. ADIT, Intl. Taxation, Dehradun C/o Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (PAN: AABCH9433L) (Appellant) (Respondent) And Assessment Year: 2009-10 ADIT, International Taxation, Vs. M/s. Hallin Marine UK Ltd., 13A-Subhash Road, Aayakar C/o Nangia & Company, Suite Bhawan, Dehradun 4A, Plaza M-6, Jasola, New Delhi (PAN: AABCH9433L) (Appellant) (Respondent) And C.O. 463/Del/2012 [In ITA No. 5290/Del/2012]…

DCIT vs. Treads Direct Limited, Coimbatore

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the Revenue is dismissed

ITA 2941/CHNY/2014[2010-11]Status: DisposedITAT Chennai30 Dec 2015AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. Philip George, Advocate
Section 143(1)Section 143(2)Section 143(3)Section 36Section 36(1)

…ons covering the provisions of TDS applicability, residential status and also CBDT circulars and established that there is no business connection or foreign agent in India and relied on the Judicial decision of Apex Court in the case of CIT vs. Toshoku Ltd 125 ITR 525 wherein it was held that if selling agent outside India does not have business connection in India and such services rendered in India cannot be deemed or accrued received in India. The Supreme Court also considered the provisions of Section 5(2), 9(1) (i), 160 and 163 of the Act and also ITA Nos.2794 &2941/Mds/2014 :- 15 -: circulars and the…