आंखों के स्वास्थ्य के लिए ल्यूटिन और बिलबेरी की गोलियां लेने के कारण

 

लंबी अवधि के स्वास्थ्य में एक बड़ा कारक जो बहुत चिंता का विषय होना चाहिए वह है मजबूत और स्वस्थ दृष्टि का रखरखाव। उम्र बढ़ने की प्रक्रिया का आपकी दृष्टि पर बड़ा प्रभाव पड़ता है। यह एक ऐसी चीज है जिसके बारे में सभी जानते हैं लेकिन बहुत से लोग इस पर तब तक ध्यान नहीं देते जब तक कि यह उन्हें व्यक्तिगत रूप से प्रभावित न करने लगे। यह मामला नहीं होना चाहिए, क्योंकि कुछ अपेक्षाकृत सरल उपाय हैं जिन्हें आप आने वाले वर्षों के लिए अपनी दृष्टि की सहायता के लिए आज कर सकते हैं। ऐसा ही एक उपाय है आंखों के स्वास्थ्य की खुराक का उपयोग। स्वस्थ दृष्टि बनाए रखने में मदद के लिए आप प्राकृतिक रूप से पाए जाने वाले यौगिक ले सकते हैं। दो लोकप्रिय और प्रभावी विकल्प ल्यूटिन और बिलबेरी टैबलेट हैं। यह आलेख प्रत्येक को लेने के कारणों को कवर करेगा और आपको कुछ सुझाव प्रदान करेगा कि उन्हें अपनी आंखों को शीर्ष आकार में रखने के लिए कैसे लिया जाए। ऐसा ही एक उपाय है आंखों के स्वास्थ्य की खुराक का उपयोग। स्वस्थ दृष्टि बनाए रखने में मदद के लिए आप प्राकृतिक रूप से पाए जाने वाले यौगिक ले सकते हैं। दो लोकप्रिय और प्रभावी विकल्प ल्यूटिन और बिलबेरी टैबलेट हैं। यह लेख प्रत्येक को लेने के कारणों को कवर करेगा और आपको कुछ सुझाव प्रदान करेगा कि उन्हें अपनी आंखों को शीर्ष आकार में रखने के लिए कैसे लिया जाए।

ल्यूटिन के स्वास्थ्य लाभ

हरी पत्तेदार सब्जियों में प्राकृतिक रूप से ल्यूटिन पाया जाता है। यह एक प्रकार का कैरोटीनॉयड है जो सब्जी के लिए एक सुरक्षात्मक भूमिका निभाता है और इसे अत्यधिक धूप से होने वाले नुकसान से बचाता है। मनुष्यों में, ल्यूटिन में शक्तिशाली एंटीऑक्सीडेंट गुण होते हैं जो आपकी आंखों की रक्षा करने में मदद कर सकते हैं। ल्यूटिन आपकी आंख के मैक्युला में जमा हो जाता है, जो केंद्रीय दृष्टि के लिए जिम्मेदार होता है। ल्यूटिन के शक्तिशाली एंटीऑक्सीडेंट प्रभाव मुक्त कणों को कम करने और उनसे लड़ने में मदद कर सकते हैं जो खराब आहार, नीली रोशनी और सूर्य के संपर्क के परिणामस्वरूप आपकी आंखों को नुकसान पहुंचाते हैं। इन मुक्त कणों के ऑक्सीकरण को कम करके, ल्यूटिन मोतियाबिंद और धब्बेदार अध: पतन जैसी आंखों की स्थिति के विकास के जोखिम को कम करने में मदद कर सकता है। ल्यूटिन मौजूदा आंखों की स्थिति को आगे बढ़ने से रोक सकता है और भविष्य के लिए एक निवारक उपाय के रूप में कार्य कर सकता है। आपकी दृष्टि की रक्षा के मुख्य लाभ के अलावा, ल्यूटिन के आपके स्वास्थ्य के लिए कुछ अन्य लाभ भी देखे गए हैं। ल्यूटिन जैसे कैरोटीनॉयड आपकी त्वचा के साथ-साथ आपकी आंखों में भी मौजूद होते हैं इसलिए एंटीऑक्सिडेंट आपकी त्वचा को मुक्त कणों से होने वाले नुकसान से बचाने में मदद करेंगे। इन एंटीऑक्सिडेंट के अलावा, ल्यूटिन में एंटी-इंफ्लेमेटरी गुण होते हैं जो कैंसर और हृदय रोग के जोखिम को कम करने में एक कारक हो सकते हैं। सभी सकारात्मक प्रभाव लेकिन, दुर्भाग्य से, मानव शरीर स्वाभाविक रूप से ल्यूटिन को संश्लेषित करने में असमर्थ है। आपका ल्यूटिन का सेवन आपके आहार से विभिन्न सब्जियों के रूप में या पूरक के माध्यम से आना चाहिए।

बिलबेरी के स्वास्थ्य लाभ

तथ्य यह है कि यह "ब्लूबेरी" की तरह बहुत अधिक लगता है, कोई संयोग नहीं है। बिलबेरी वास्तव में ब्लूबेरी से निकटता से संबंधित हैं। बिलबेरी को वैसे ही खाया जा सकता है जैसे वे हैं या अर्क में बनाया गया है। पौधे की पत्ती को अर्क के रूप में भी इस्तेमाल किया जा सकता है। बिलबेरी कई वर्षों से दवा में आम है और इसका उपयोग आंखों की समस्याओं के साथ-साथ स्कर्वी, दस्त, गुर्दे की पथरी और कई अन्य बीमारियों के इलाज के लिए किया जाता है। बिलबेरी में एंथोसायनोसाइड होते हैं, जो ल्यूटिन की तरह बहुत मजबूत एंटीऑक्सीडेंट गुण होते हैं। ल्यूटिन की तरह, बिलबेरी का उपयोग आंखों की कई स्थितियों के इलाज और रोकथाम के लिए किया जा सकता है। एक संभावित मूल्यवान संपत्ति जिसे बिलबेरी में दिखाया गया है, जो ल्यूटिन में नहीं है, वह है वासोडिलेटर के रूप में इसकी क्षमता। वासोडिलेशन आपके रक्त वाहिकाओं को खोलना है जिससे अधिक रक्त उनके माध्यम से गुजर सके। बढ़ी हुई वाहिकाविस्फार रक्तचाप और अंग स्वास्थ्य के लिए अच्छा है लेकिन यह आपकी दृष्टि के लिए विशेष रूप से अच्छा हो सकता है। आपकी आंखें छोटी रक्त केशिकाओं के एक बड़े और जटिल नेटवर्क से बनी होती हैं और उनमें रक्त प्रवाह में वृद्धि आपकी दृष्टि को बेहतर बनाने में सहायक हो सकती है। आप बिलबेरी को कच्चा, सुखाकर या पत्तियों को चाय में मिलाकर खाने से स्वास्थ्य लाभ प्राप्त कर सकते हैं। वैकल्पिक रूप से, ऐसे पूरक हैं जो बिलबेरी निकालने का उपयोग करते हैं।

ल्यूटिन और बिलबेरी पूरकता

ल्यूटिन और बिलबेरी के आंखों की रोशनी और सामान्य स्वास्थ्य वर्धक लाभों को प्राप्त करने का सबसे सुविधाजनक और सरल तरीका उन्हें पूरक रूप में लेना है। ल्यूटिन कैप्सूल के रूप में उपलब्ध है और अवशोषण में सुधार के लिए इसे वसा के रूप में लिया जा सकता है। बिलबेरी तरल या कैप्सूल के रूप में खरीदने के लिए भी उपलब्ध है, लेकिन आपको केवल उच्च गुणवत्ता वाले अर्क खरीदने के लिए सावधान रहना चाहिए जिन्हें एंथोसायनिन सामग्री के लिए मानकीकृत किया गया है। चीजों को और भी आसान बनाने के लिए, कुछ निर्माता - जैसे कि हम - इन दोनों पूरकों को एक दूसरे के संयोजन में आपूर्ति करते हैं। दोनों को एक साथ लेने से प्रत्येक यौगिक अधिक प्रभावी और कुशल बन जाता है। यदि आप इस पृष्ठ पर जाते हैं, तो आप टैबलेट के रूप में एक बहुत ही उच्च गुणवत्ता और लागत प्रभावी संयोजन खरीद सकते हैं।

लाभ

ल्यूटिन - रेटिना के लिए एंटीऑक्सीडेंट सुरक्षा प्रदान करता है। स्वस्थ दृष्टि स्वास्थ्य का समर्थन करता है।

बिलबेरी का अर्क - एंथोसायनोसाइड और काले करंट प्रदान करता है जो आंखों के स्वास्थ्य के लिए महत्वपूर्ण हैं

विटामिन ए - यह रात में अच्छी दृष्टि बनाए रखने में मदद करता है। त्वचा और श्लेष्मा झिल्ली के अच्छे स्वास्थ्य को बनाए रखने में भी मदद करता है

पालक ध्यान केंद्रित करता है - इस सांद्रता से फाइटोन्यूट्रिएंट अतिरिक्त पोषण लाभ प्रदान करते हैं।

संभावित उपयोगकर्ता -

जो लोग कंप्यूटर पर लंबे समय तक काम करते हैं, टीवी देखते हैं और आमतौर पर किताबें पढ़ते हैं

कोई भी जो इस उत्पाद के लाभों के साथ अपने नियमित आहार को पूरक बनाना चाहता है

सूचित इस्तेमाल-

दिन में एक बार भोजन के साथ 2 गोलियां लें।

ल्यूटिन के साथ न्यूट्रीलाइट बिलबेरी में ल्यूटिन, बिलबेरी के अर्क, ब्लैक करंट का मिश्रण होता है, ये तत्व एक साथ आंखों के स्वास्थ्य और कार्य का समर्थन कर सकते हैं। इसमें ल्यूटिन एक स्तर पर होता है, जो शोध के अनुसार, आपके स्वस्थ रेटिना और मैक्युला में एंटीऑक्सीडेंट के स्तर को समर्थन और फिर से भरने में मदद करता है। इस सूत्र में ल्यूटिन गेंदे से प्राप्त होता है जो प्रकृति के सबसे समृद्ध स्रोतों में से एक है।

THE MILLIONAIRE FAST LANE

 

10 Critical Lessons from Book

1. You are the Driver

If you want to become rich fast, then you will have to be the driver.

You control:

- Your Money

- Your Mindset

- Your Financial Future


Don't allow others to drive your future - you determine your success - or failure.

2. The Fast Lane: Invent

Becoming a millionaire doesn't always have to be a slow process.

You can become rich if you:

- Invent

- Bring Value 

- Offer Answers


Become the solution to someone else's problem.

That's when you'll make money.

3. You Need Speed to Win

Becoming a millionaire - fast depends on several factors:

- Your effort - Your mindset - Your consistency - Your determination

Don't focus on the end result, focus on the systems that will bring you to the result.

4. Money is the Illusion

Looking rich is the illusion of true wealth.

True wealth is:

-Health - Freedom

- Relationships

Money doesn't buy you happiness.

Money buys you time, which gives you freedom.

5. The Formula for Wealth

Salary does not build wealth fast.

Wealth = net income + asset value

You build a high net income when you:

- Sell products - Build a business - Increase your product prices

Your ticket to the fast lane is when you solve a problem for your customer.

6. Your Habits Make you Poor

Your habits may be the reason why you're poor.

This behavior leads to poverty:

- Refusing to learn - Seeking to impress - Living paycheck to paycheck

If you want to jump on the millionaire fast lane, you first need a solid plan.

7. Your Job is a Prison

You sacrifice 5 days (Mon-Fri) for 2 days of freedom (Sat-Sun).

Why your job won't make you rich fast:

- Salaries grow over time - It takes time to gain experience - You have no control over your salary

Time is the ultimate currency.

Spend it wisely.

8. The Illusion of Compound Interest

If you just rely on compound interest, you won't get rich fast.

How to get rich fast:

- Become a boss - Build a business - Invent something

Compound interest is based on time.

Wealth that is just based on time will be limited.

9. The Money Tree

The salary of your 9 to 5 is the slow lane to wealth.

The 5 Money Trees to Wealth:


• - Rental system - Software system - Network marketing - Information system - Human resource systems

Building and monetizing systems are the way to wealth.

10. The Law of Wealth

Building millions (in wealth) means you have to service millions (of people).

The 2 Parameters to Optimize income:



1. Amplitude (how much is sold) 2. Magnitude (the price it is sold for)

You earn money when you add value to your customers.

Capital gains Exemption if amount not deposited in capital Gain Deposit Scheme but amount utilised for construction of a residential property within a period of 3 years

 

Capital gains Exemption if amount not deposited in capital Gain Deposit Scheme but amount utilised for construction of a residential property within a period of 3 years

Income Tax Act, 1961, Section 54F

Capital gains Exemption under section 54F Utilization of sale proceed for the purpose of construction of a residential property Within period of 3 years

Short overview : Since assessee would be entitled to exemption under section 54F with regard to utilization of sale proceeds for the purpose of construction of a residential property within a period of three years from the date of sale of old asset, therefore, matter needed to be examined by AO and assessee shall be entitled to exemption under section 54F with regard to utilization of the sale proceeds which are within three years from the date of sale of original asset.

Assessee sold 3000 equity shares in a company and declared long term capital gains. He claimed exemption under sections 54EC and 54F. As regards the claim of exemption under section 54EC, there was no dispute. With regard to exemption under section 54F, AO called for information from the builder regarding the amount invested in construction / purchase of a flat. Builder submitted that assessee had made payment of only Rs. 1,75,83,000 instead of Rs. 1,90,00,000 claimed by the assessee. Therefore, AO recomputed the exemption under section 54F and accordingly, excess exemption claimed was added to the assessee s total income. 

It is held that : In the light of the judgments of CIT v. Sri.K.Ramachandra Rao [ITA Nos.494 and 495 of 2013 and 46 and 47 of 2014 dt. 14-7-2014 : 2015 TaxPub(DT) 1933 (Karn-HC)] and Sambandam Udaykumar [(2012) 345 ITR 389 (Karn-HC) : 2012 TaxPub(DT) 1804 (Karn-HC)] it is clear that assessee would be entitled to exemption under section 54F with regard to utilization of sale proceeds for the purpose of construction of a residential property within a period of three years from the date of sale of old asset. In the instant case there was no clarity as regards the date of utilization of the amounts apart from Rs. 1,75,83,000. Therefore, matter needed to be examined by AO and assessee shall be entitled to exemption under section 54F with regard to utilization of sale proceeds which are within three years from the date of sale of original asset.

Decision: Matter remanded.

Followed: CIT v. K. Ramachandra Rao ITA Nos.494 and 495 of 2013 and 46 and 47 of 2014 dt. 14-7-2014 : 2015 TaxPub(DT) 1933 (Karn-HC) and CIT v. Sambandam Udaykumar (2012) 345 ITR 389 (Karn-HC) : 2012 TaxPub(DT) 1804 (Karn-HC).

 

IN THE ITAT, BANGALORE BENCH

GEORGE GEORGE K, J.M.

Rajyalakshmi Reguraj v. ITO

ITA No. 1717/Bang/2019

5 January, 2021

Appellant by: Kavitha Paramesh, CA

Respondent by: Ganesh R. Ghale, Standing Counsel

 

ORDER

This appeal at the instance of the assessee is directed against Commissioner (Appeals) s Order, dt. 23-5-2019. The relevant assessment year is 2016-2017.

2. The solitary issue raised is whether the assessing officer and the Commissioner (Appeals) have erred in restricting deduction under section 54F of the Income Tax Act and adding back to the total income an amount of Rs. 11,58,896.

3. The brief facts of the case are as follow:

The assessee is an individual. During the relevant assessment year assessee sold 3000 equity shares in a company called Aditya Auto Products Pvt. Ltd. for a total consideration of Rs. 2,40,00,000. For the assessment year 2016-2017, the return of income was filed declaring total income of Rs. 3,02,110. In the return of income, the assessee had declared long term capital gains of Rs. 2,05,39,185 on sale of aforementioned shares. Out of the above consideration, the assessee had claimed exemption under section 54EC and 54F of the Income Tax Act amounting to Rs. 50,00,000 and Rs. 1,55,39,185, respectively. As regards the claim of exemption under section 54EC of the Income Tax Act, there is no dispute. With regard to exemption under section 54F of the Income Tax Act, the assessing officer during the course of assessment proceedings, had called for information from the builder, M/s. Prestige Estates Projects Ltd., regarding the amount invested in construction / purchase of a flat. In reply to the A.O. s query, the builder submitted that the assessee had made payment of only Rs. 1,75,83,000 instead of Rs. 1,90,00,000 claimed by the assessee. Therefore, in the assessment order completed under section 143(3) of the Income Tax Act (Order, dt. 28-12-2018), the assessing officer recomputed the exemption under section 54F of the Income Tax Act at Rs. 1,43,80,289 as against Rs. 1,55,39,185 claimed by the assessee. Accordingly, the excess exemption claimed of Rs. 11,58,000 was added to the assessee s total income.

4. Aggrieved by the order of the assessment in restricting the claim of deduction under section 54F of the Income Tax Act, the assessee preferred appeal to the first appellate authority. The Commissioner (Appeals) confirmed the view taken by the assessing officer in restricting the claim of deduction under section 54F of the Income Tax Act. The Commissioner (Appeals) held as regards the payment of registration charges paid amounting to Rs. 10-12 lakh, the assessee has not produced any proof.

Further, the Commissioner (Appeals) held that unutilized amount which was not deposited in the capital gains account would not be entitled to exemption under section 54F of the Income Tax Act. The relevant findings the Commissioner (Appeals) reads as follow:-

5. I have considered the facts of the case, the grounds of appeal, the statement of facts as well as the submissions filed. The appellant had invested a total of Rs. 50,00,000 in the REC bonds. A sum of Rs,1,75,83,000 was paid to the builder from the capital gains account which was confirmed by the builder in reply to the assessing officer s notice under section 133(6). During the assessment proceedings, the appellant had submitted to the assessing officer a copy of the builder s intimation regarding registration charges to be paid amounting to Rs. 10-12 lakhs.

However, even during appellate proceedings, no proof has been submitted of the registration having been completed or this amount having actually been spent. In view of the same, the balance amount of Rs. 1,90,00,000 out of the consideration received cannot be considered to have been fully utilized towards construction of the new asset and only the sum of Rs. 1,75,83,000 is to be considered for exemption under section 54F.

The provisions of section 54F reproduced below are unambiguous in this regard.

5. Further, the Commissioner (Appeals) after extracting the provisions of section 54F of the Income Tax Act, held as follows:-

In view of the clear and unambiguous provision of the law, the appellant would be entitled to exemption under section 54F of only so much of the net consideration that was invested in the purchase / construction of the new asset and the appellant cannot claim the benefit of exemption on the unutilized amount which has not been deposited in the capital gains account. The appellant has placed reliance on the decision of the Hon ble Karnataka High Court in the case of CIT v. K. Ramachandra Rao on ITA Nos.494 and 495 of 2013 and 46 and 47 of 2014 dt. 14-7-2014 : 2015 TaxPub(DT) 1933 (Karn-HC).

However, the facts of the case were somewhat different as the assessee had invested in the construction of the new asset more than one year prior to the date of transfer and it was held that the assessee had invested the sale consideration within the time specified under section 54F(1). In the appellant s case, as detailed above, the sale consideration has not been fully utilized till date in the new asset and the unutilized amount should have been deposited in the capital gains account as per law. Hence the appellant cannot derive much support from CIT v. K. Ramachandra Rao. Accordingly, it is held that there is no infirmity in the assessing officer s order and the same is upheld.

6. Aggrieved by the order of the Commissioner (Appeals), the assessee has preferred this appeal before the Tribunal. The assessee before the Tribunal has produced the proof of payment of registration charges. The assessee also furnished the proof of total payment of Rs. 1,80,34,321 and letter from the builder confirming the same is also placed on record. The learned AR contended that apart from the above amounts the assessee has also paid further sum of Rs. 33,26,923 towards the construction of the property. Therefore, it was submitted that the assessee has utilized the entire sale consideration of shares towards construction / purchase of a residential property. It was contended that delay in completion of the registration of the property cannot be attributed to the assessee and the assessee was prevented by sufficient cause which was beyond the control in making the complete investment in the said property.

Therefore, it was prayed that the entire claim of deduction under section 54F of the Income Tax Act ought to be granted in the facts and circumstances of the case.

7. The learned Standing Counsel strongly supported the orders of the Income Tax Authorities.

8. I have heard the rival submissions and perused the material on record. The assessing officer had restricted the claim of exemption under section 54F of the Income Tax Act for the reason that the assessee had utilized only the sale consideration of Rs. 1,75,83,000 out of the balance sale consideration of Rs. 1,90,00,000 (Rs. 2,40,00,000 Rs. 50,00,000) for the construction of a residential house. Accordingly, proportionately exemption under section 54F of the Income Tax Act was allowed amounting to Rs. 1,43,80,289 instead of Rs. 1,55,39,185 claimed by the assessee. The builder in its Letter, dt. 29-11-2019 had stated that there are payments by the assessee amounting to Rs. 4,17,000 which were not included in the reply submitted to the assessing officer pursuant to the notice issued to the builder under section 133(6) of the Income Tax Act. The A.R further submitted that the registration of the property was undertaken, which cost the assessee an amount of Rs. 10,00,000 apart from the total consideration of Rs. 1,80,34,321 mentioned by the builder. It was also stated that the assessee has further paid a sum of Rs. 33,26,923.

8.1 In the light of the judgments of the Hon ble jurisdictional High Court in the cases of CIT v. Sri.K.Ramachandra Rao in ITA Nos.494 and 495 of 2013 and 46 and 47 of 2014 dt. 14-7-2014 : 2015 TaxPub(DT) 1933 (Karn-HC) and CIT & Anr. v. Sambandam Udaykumar (2012) 345 ITR 389 (Kar.) : 2012 TaxPub(DT) 1804 (Karn-HC), it is clear that the assessee would be entitled to exemption under section 54F of the Income Tax Act with regard to utilization of sale proceeds for the purpose of construction of a residential property within a period of three years from the date of sale of old asset. In the instant case there is no clarity as regards the date of utilization of the amounts apart from Rs. 1,75,83,000. It is also not clear when the assessee had incurred the expenditure of Rs. 10 lakh for registration of the property. In the light of these facts, I am of the view that the matter needs to be examined by the assessing officer. The assessee shall be entitled to exemption under section 54F of the Income Tax Act with regard to utilization of the sale proceeds which are within three years from the date of sale of original asset, in the light of the dictum laid down by the above judicial pronouncements. It is ordered accordingly.

9. In the result, the appeal filed by the assessee is allowed for statistical purposes.

Immunity Check: कैसे पता करें कि आपकी इम्यूनिटी कमजोर है?

 

Immunity Check: कैसे पता करें कि आपकी इम्यूनिटी कमजोर है?

कोरोना संक्रमण काल में शरीर के जिस सिस्टम या तंत्र पर लोगों का सबसे ज्यादा ध्यान गया है, वह है हमारा इम्यून सिस्टम यानी हमारी इम्यूनिटी यानी रोग प्रतिरोधक क्षमता। हमारी इम्यूनिटी ही है, जो हमें बीमारियों से बचाती है। यह बैक्टीरिया, वायरस, फंगस जैसे टॉक्सिन्स से लड़ती है और हमारे शरीर को बीमार होने से बचाती है। हमारी इम्यूनिटी मजबूत हो तो सर्दी, खांसी जैसे वायरल संक्रमण हमसे कोसों दूर रहते हैं। मजबूत इम्यूनिटी के कारण ही फेफड़े, किडनी और लीवर के संक्रमण, हेपेटाइटिस और अन्य गंभीर बीमारियों से भी बचाव होता है। कोरोना वायरस संक्रमण को लेकर शुरू से कहा जा रहा है कि जिसकी इम्यूनिटी कमजोर होगी, उसे संक्रमण का ज्यादा खतरा है। इसी के चलते तमाम डॉक्टर, विशेषज्ञ और स्वास्थ्य एजेंसियां इम्यूनिटी मजबूत बनाए रखने की सलाह दे रही हैं।

दरअसल, हमारे आसपास कई तरह के संक्रामक तत्व या पैथोजंस होते हैं। हमें अंदाजा नहीं होता और हम खाने-पीने की चीजों के साथ उसे ग्रहण कर लेते हैं। प्रदूषण भरे वातावरण में तो सांस लेने के साथ ही हम नुकसानदेह तत्वों को अवशोषित कर लेते हैं। हालांकि ऐसा होने के बाद भी अगर हम बीमार नहीं होते, तो इसके पीछे का कारण हमारा मजबूत इम्यून सिस्टम है।

वहीं, जिनका इम्यून सिस्टम कमजोर होता है, वे जरा सी एलर्जी भी बर्दाश्त नहीं कर पाते और ऐसी स्थितियों में बीमार पड़ जाते हैं। यूं तो अक्सर ब्लड रिपोर्ट से पता किया जाता है कि व्यक्ति की इम्यूनिटी कैसी है कैसी है, लेकिन इम्यून सिस्टम के कमजोर पड़ने पर हमारा शरीर भी कई तरह के संकेत देने लगता है।

क्या आप अक्सर बीमार रहते हैं, या दूसरों की अपेक्षा जल्दी बीमार होते हैं? अगर ऐसा है तो आपकी इम्यूनिटी कमजोर है। इसके कई अन्य संकेत भी दिखते हैं, जैसे-

अक्सर सर्दी-जुकाम की शिकायत
अक्सर खांसी या गला खराब होना
लगातार थकान, आलस होना
लंबे समय तक किसी घाव का न भरना आदि

इम्यून सिस्टम की वजह से स्किन रैशेज यानी शरीर पर चकत्ते आने जैसी समस्या भी हो सकती है। बार-बार मसूड़ों में सूजन, मुंह में छाले, यूटीआई, डायरिया वगैरह भी कमजोर इम्यूनिटी के लक्षण हैं। नींद न आना, डिप्रेशन और डार्क सर्कल भी कमजोर प्रतिरोधक क्षमता की निशानी है।

हमलोगों में से कुछ लोग मौसम में जरा सा बदलाव होने पर बीमार हो जाते हैं। शरीर के तापमान पर होने वाले असर के कारण ऐसा होता है। फिजिशियन डॉ. प्रवीण सिन्हा बताते हैं कि मजबूत इम्यून सिस्टम के लिए नॉर्मल ऑरल बॉडी तापमान 36.3 डिग्री सेल्सियस से नीचे नहीं होना चाहिए।

डॉ. सिन्हा के मुताबिक, सर्दी-जुकाम के वायरस 33 डिग्री पर सर्वाइव करते हैं। तापमान सही रहे तो इनका असर आपके शरीर पर नहीं होगा। उन्होंने बताया कि हर दिर योग, व्यायाम कर के आप अपने शरीर का तापमान सही रख सकते हैं और इससे आपकी इम्यूनिटी बनी रहेगी। वह लहसुन, अदरक, दालचीनी, लौंग वगैरह जैसे गर्माहट पैदा करने वाले मसालों के इस्तेमाल की भी सलाह देते हैं।

लंबे समय तक बुखार न आना भी कमजोर इम्यूनिटी का संकेत हो सकता है। बुखार में ज्यादातर लोग दवा खा लेते हैं, जिससे कि बुखार हमारे शरीर में पॉजिटिव तरीके से काम नहीं कर पाता। अगर संक्रमण के बाद भी कई साल से आपको बुखार न आया हो तो यह भी कमजोर इम्यूनिटी का लक्षण हो सकता है।

कोरोना काल में अधिकतर लोगों को विटामिन डी का महत्व समझ में आया है। विटामिन डी हमारी इम्यूनिटी को मजबूत करता है, लेकिन ज्यादातर लोगों में इसकी कमी होती है। इसका सबसे आसान स्रोत सूरज की रोशनी है, जिससे हम वंचित रहते हैं। पहले जाड़े के मौसम में लोग जिस तरह धूप सेंकते थे, अब नहीं हो पाता। इसलिए विटामिन की गोली की जरूरत पड़ती है !

अगर आपकी ब्लड रिपोर्ट में विटमिन डी की कमी है तो आपको सावधान होने की जरूरत है। यह सीधा आपके इम्यून सिस्टम पर असर डालेगा। इसलिए शरीर में विटामिन डी का स्तर सही करने के लिए दवा, सप्लिमेंट वगैरह लेना चाहिए। इसकी गोली तो आती ही है, दूध में मिलाकर पीने के लिए पाउडर भी आते हैं। हालांकि सूरज की सीधी रोशनी में बैठना सबसे सुगम उपाय है।

Settlement (OTS) of Bank Loan: Income Tax Implications

 

Settlement (OTS) of Bank Loan: Income Tax Implications

Instances of Loan default & settlement, loan waiver, one Time Settlement (OTS) by banks, financial institutes, lender etc are on the rise. With this emerges the question of its taxation. Whether the amount borrowed & its settlement at a subsequent date will give rise to “Income” liable for taxation?

Let us consider a case of M/s. X Ltd who has availed a loan of Rs. 5 Cr from a bank which consists of Rs. 4 Cr term loan for purchase of capital assets and Rs. 1 Crore as working capital limit for stock & book debts. X Ltd has repaid the amount of Rs. 75 Lakh in the term loan A/c & Rs. 25 Lakh in working capital limit A/c. The principal outstanding now consists of tem loan of Rs. 3.25 Cr & working capital limit of Rs. 75 Lakh. [For ease of convenience and understanding, the interest component is ignored]. Under OTS scheme, the bank settled the claim @ 60% to Rs. 2.40 Crore. Whether the difference or waiver of Rs. 1.60 Cr would be taxable in the hands of X Ltd?

There are three important provisions in the Income Tax Act- 1961 which are applicable in such situation and one needs to understand it for knowing the tax implications.

1. Section 28(iv):
   Section 28(iv) provides that “the value of any benefit or perquisite, whether convertible in to money or not, arising from business or exercise of a profession “is taxable under the head as “Income from Business & Profession”.
2. Section 41(1):
   Where an allowance or deduction has been made in earlier years by creating a liability and such liability ceased to exists because of remission or waiver then the value of benefit accruing to the assessee shall be deemed to be profits and gains of business or profession & is  chargeable to income-tax as income. What is taxable u/s 41(1) is an allowance or deduction which is claimed by the assessee in earlier as a loss or expenditure.
3. Section 56(2)(x):
   Section 56(2)(x) provides that any person who receives any sum of money, without consideration [or for a consideration which is less than its fair market value (FMV) and the difference exceed Rs. 50,000/-] then the amount (or difference) would be liable to tax under the head  “Income from Other Source”.

The tax implications of loan waiver is covered in three different situations:
I. Waiver of Term Loan taken for acquiring the capital assets in the business like Plant & Machinery, Factory sheds, office equipment etc.

1. Waiver of Term Loan taken for non business purpose like housing loan, education loan, personal loan, etc.

III. Working capital or C.C. Loan taken for trading or regular business purpose i.e., for stock, book debts, processing, etc.

1. Waiver of Term Loan waiver wherein loan is taken for acquiring capital assets for Business purpose:
   In respect of waiver of term loan taken for acquiring business assets is of capital nature, Hon’ble Supreme court in the case of CIT Vs. Mahindra & Mahindra (2018) 404 ITR 0001 (SC) has made following observation:

1. Taxation u/s 28:
For taxation of any amount as business income u/s 28, it should arise from business or profession. In order to invoke provision of Section 28 (iv), benefit should be in some other form & not in the shape of direct money. In the present case, amount was received as “cash” receipt due to waiver of loan. Therefore, very first condition of Section 28 (iv) which says “any benefit or perquisite, whether convertible in to money or not, arising from business or exercise of a profession “is not satisfied. Accordingly, such loan waiver is outside the tax net of section 28.

• Taxation u/s 41:
  For applicability of section 41(1), there should be an allowance or deduction claimed by assessee in any assessment year as a result of which the “trading liability” is created in the books of the assessee. Subsequently, if creditor remits or waives any such liability, then assessee is liable to pay tax u/s 41. In the present case, waiver of loan amounted to cessation of liability other than trading liability. Waiver of a loan liability on the capital account is not in the nature of income. There is no force in argument of Revenue that case of assessee would fall u/s 41 (1) & so revenue’s appeal was dismissed.
• Taxation u/s 56:
  It may be noted that the issue of taxation u/s 56(2)(x) was not discussed in above case as the section 56(2)(x) was recently introduced in the Act and was not applicable to above case. In my view, section 56(2)(x) is applicable if the amount is received “without consideration”. In case of bank loan, the amount is taken by the borrower against a consideration of “Interest” & “Promise to repay”. Further, the settlement is also against a “consideration” of paying certain fixed amount to the bank & compliance with the terms and condition of OTS. In short, there is a consideration involved and so in my considered opinion, the provision of section 56(2)(x) will not be applicable in such case. Resultantly, the amount waived may not be taxable as “Income from Other source” in case of term loan waiver. Further, invoking of provisions of section 56(2)(vi) is not proper considering the fact that this section as inserted by Taxation Laws (Amendment) Act, 2006 w.e.f 01.04.2007 was introduced to tax the gift transactions without consideration with a limit of Rs. 50,000/-.

In short, Waiver of loan of capital nature  is neither taxable as a perquisite u/s Section 28 (iv) nor taxable as a remission of liability u/s 41 (1) nor taxable u/s 56(2)(x).

1. Waiver of Term Loan  wherein loan is taken for non business purpose like housing loan, car loan, education loan:
   In such cases, the taxation u/s 28 & 41 will not arise as the said provisions are applicable only for taxing the business transactions. Further, the amount waived will not be taxable u/s 56 as the discussions above apply mutatis mutandis in this case also.

III.  Waiver of working Capital Limit:

1. The prima facie view is that the working capital limit is in revenue in nature and so the ratio laid down in the case of CIT Vs. Mahindra & Mahindra (2018) 404 ITR 0001 (SC) may not be relevant in such cases.
2. Working Capital limit for stock & book debts will be in the nature of trading liability & may squarely fall within the ambit of section 28 or section 41(1). Interest waived to the extent allowed in the computation of assessable income in earlier years is taxable under Sec. 41(1) of the Act in the year of waiver.
3. As far as waiver of principal portion of working capital limit is concerned, it may be noted that
   a) Bombay High court in the case of Solid Containers Ltd Vs. DCIT (2009) 308 ITR 0417has held that Cash credit loan is utilized for trading purposes & hence provisions of section 28 (iv) of the Act is applicable as the same is in the nature of Revenue receipt. The court relied on Madras High Court in the case of CIT Vs. Aries Advertising Pvt Ltd (2002) 255 ITR 510 wherein it was held that assessee because of the trading operation became richer by the amount which has been transferred and / or retained in the P & L A/c of the assessee.

b) Supreme court in CIT vs. T.V. Sundaram Iyengar & Sons Ltd: (1996) 222 ITR 344 (SC) has held as under:
“If the amount is received in the course of trading transactions, even though it is not taxable in the year of receipt as being of capital character, the amount changes its character when the amount becomes the assessee’s own money because of limitation or by any other statutory or contractual right. Where the assessee received deposits in the course of trading transactions, the amount of such credit balances which were barred by limitations and which were written back by the assessee to the P&L a/c were to be assessed as the assessee’s income”.

• In short, Bombay High Court as well as Apex court has held in favor of Income Tax Department to tax the amount of working capital limit.
• However, there is an interesting finding by the Chandigarh bench of ITAT in the case of Jai Pal Gaba (Prop: M/s Mack Hosiery) Vs.ITO [ITA No. 244/CHD/2018, (2019) 178 ITD 0357), as under:
  a] In this case, assessee owed Rs. 3,78,93,001/-, split into term loan of Rs. 84,83,001/- and cash credit limit of Rs. 2,94,10,000/- as on 31.12.2006 which had become non-performing assets (NPA). Accumulated interest for the period of NPA i.e. from 1.4.2003 to 31.12.2006 of Rs. 1,93,64,729/- was neither booked by the bank as its income nor claimed by the assessee as its expenditure. Apart from that, there were certain other liabilities such as legal expenditure and valuation charges for the NPA period amounting to Rs. 1,47,857/- which were also not claimed as expenditure by the assessee. The total liability to the bank of the assessee was Rs. 5,74,05,687/-. The bank in One time settlement programme settled the whole debt at of Rs. 1,40,00,000/-, thus, waiving principal amount of loan of Rs. 2,38,93,001/-and interest along with legal and valuation expenses amounting to Rs. 1,95,12,686/-, total waiver of Rs. 4,34,05,687/-.
  b] Assessing officer by invoking the provisions of section 28 (iv), 41(1), 56(2) of the Income-tax Act, 1961 added the whole amount of waiver of Rs. 4,34,05,687/- to the taxable income of the assessee. On first appeal, CIT(Appeal) confirmed the addition done by AO with respect to waiver of Principal amount of Rs. 2,83,93,001/-. With respect to addition on account of waiver of interest and legal/valuation charges of Rs. 1,95,12,686/-, CIT(A) directed the Assessing officer to verify whether such interest and other expenses were claimed by the assessee in earlier years or not, and if it would be found that no interest was claimed as expense in respect of aforesaid amount of interest waived by the bank, provisions of section 41(1) of the Act would not be applicable and addition would stand deleted. However, if it is found that assessee has claimed the expenditure, addition would be sustained.

c] On appeal, ITAT, Chandigarh has made following categorical observation:

4. On Taxation u/s 28(iv):
Language of the section 28(iv) is very much clear & provide for taxing of any benefit or perquisite arising from business or profession. Taking of loans is not regular business of the assessee. Except in money lending business, such waiver of loan cannot be treated as income arising from business U/s 28.

5. On Taxation u/s 41(1):
The one-time settlement was not done as part of the business activity of the assessee, rather, the transaction of the loan and waiver was a separate transaction. Under the circumstances, the waiver of part of the loan amount cannot be said to be a benefit or perquisite arising from business or profession to the assessee u/s 41.

iii. Hon’ble ITAT quoted that
“The loan in question though was taken by the assessee for the purpose of business/trading activity, however, in our view, the same was not out of the trading activity of the assessee. The liability of loan was not created or incurred in the course of business, rather, it was an independent loan transaction of the assessee with the bank and the assessee was not involved in any business activity with the bank. As submitted by the Ld. Counsel for the assessee, the assessee was not in a business of taking/ lending of the loan and, hence, the amount of loan received by the assessee for the business of hosiery was not part of the trading activity of the assessee. Though, grant of loan on interest may be the part of banking business of the Lender Bank, but to take loan is not the business activity of the assessee.”

6. On Taxation u/s 56(2)(x):
The loan was advanced by the banker for a consideration of interest. Advancement of loan cannot be said to be without consideration. Hence the amount waived cannot be said to be the amount without consideration, it will not be taxable u/s 56.

7. Under the circumstances, though the assessee has got some benefit by way of waiver of the principal amount but the same cannot be termed as “Income” of the assessee exigible to tax. However, it is made clear that above observations are made in the peculiar facts and circumstances of this case and cannot be simply applied in each and every type of waiver of the loan amount.

Waiver of working capital limit is taxable in the hands of the assessee in view of the pronouncement by Bombay High Court in Solid Containers Ltd Vs. DCIT (2009) 308 ITR 0417 and Supreme court in CIT vs. T.V. Sundaram Iyengar & Sons Ltd: (1996) 222 ITR 344 (SC). The pronouncements by Chandigarh ITAT in the case of Gaba (Prop: M/s Mack Hosiery) Vs.ITO need to further pass the test of higher judiciary.