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Indo-Dutch trade relations all set to get boostCEIB invites applications for DD-level postsCabinet gives nod for cellular service in Naxal districtsOpposition closes ranks; Kumaraswamy sworn in as Karnataka CMIndia, Turkey ink MoU for import of poppy seedsCabinet approves mobile scheme for MeghalayaForeign Exchange Earnings register 10% growth in April, 2018CX - It is settled law that authority conferred with jurisdiction over recipient is not competent to re-determine tax liability suffered on input at supply end: CESTATJourney towards the Trust Based GST RegimeSales Tax - Rendering of voice transmission service does not involve any transfer of equipment or transfer of right to use, to attract salex tax: HCGST on Non-supply of services (See 'JEST GST on GST Home Page')I-T - On receipt of information from VAT Department about bogus purchases if AO observes that 'deep verification' is required, still reassessment proceeding cannot be initiated at this stage: HCGovt notifies Draft Pax Charter Defining RightsST - Appellant and M/s SITV form part of same company and it is only a division of appellant - discharge of service tax liability by M/s SITV on behalf of appellant does not tantamount to discharging service tax liability of another company: CESTATCBDT grants three months to task force on DTCModi, Putin discuss international issues'Nipah Virus': Centre ensures availability of diagnostic kits in KeralaMP generates 3900 MW of renewable energyI-T - Major relief for DPS; Transport facility provided by schools to their students only, are incidental to educational activity, and hence exempted: ITATI-T - Stock discrepancy in books of account can lead to subsequent addition based on Gross Profit: HCI-T - Compensation paid to retrenched workers on closure of manufacturing unit is allowable business expenditure u/s 37: ITATI-T - Abnormally high LTCG in short span of time without expert advice, from unlisted company's share whose even net worth is not known to assessee, is beyond business logics and is a valid reason to make addition u/s 68: ITATNipah Virus spreading in Kerala - Central team dispatchedTreading GST Path - XLIV - Understanding Anti-profiteeringCX - CENVAT - Merely routing billing transaction through appellant will not make appellant as recipient of C&F service: CESTATTax on Ocean Freight -A long legislative haulACC approves senior level appointmentsST - Whether ticket is bought directly from airline or through General Sales Agent (GSA), same would not make any difference - classifying services under BAS and demanding tax is not sustainable: CESTATCX - Valuation -S.4 of CEA, 1944 - Price prevailing for sale at depot immediately 'prior' to clearance from factory gate was to be adopted: CESTATThe new AEO Scheme
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Beauty in Fight... Peafowls (Scientific name: Pavo Cristatus)

My most memorable and beautiful image of peacocks fight was on 22nd April 2014, celebrated as the Earth Day through out the world. This day opened the floodgates of the fighting world for me as fight is a must irrespective of the specie for the survival of itself in the long run as propounded by Charles Darwin in its Theory of Evolution. Generally people have witnessed fight between two peacocks for the territory or mating rights. But over a period of time I have not only seen fight between peacocks but also between two peahens as well as between a peacock and a peahen and peacock witnessing it. This is similar to fight in the villages where a strong woman fights with a man to save his husband being weak. I observed similar thing in the avian world in February of last year. Just as two peacocks fight, I witnessed a fight between two peahens one fine morning. Again this may be for the nesting place or for the selected male for mating . I am sharing some of the images related to various fights observed over a period of time in the wilderness of Delhi from the year 2014 to 2018. Hope you enjoy the same as I enjoyed them clicking through the lense."

Birds of Aravalli

Get a glimpse of the Aravallis at DLF Cyber Hub with some beautiful photographs at 'Aravalli Utsav', an exhibition curated by well known photographer Sh Aditya Arya and an initiative by 'I Am Gurgaon' in partnership with India Photo Archive foundation.

All the 4 images are from Delhi N C R taken from year 2013 to 2016.

Nature at its Best... Rose Day (Beginning of Valentine Week)

A Rose is a Rose whether you call it on a Rose day or any other day. Rose is the King of flowers. It is available in most of the colors such as Red, Yellow, White, Green, Blue, Pink or Black. The rare black is found in Turkey.

Rose originated from China and now available throughout the world. It is recognized as a symbol of love, sympathy or sorrow.

As a nature lover I try to see apart from beauty in all the creations of nature, the Gods, which we have been introduced by our parents and well wishers. I not only am seeing Lord Ganesha in it, who takes care of all your problems but also Lord Hanuman.

Enjoy the nature at it's best as all around this time of the year you will find gardens full of lovely flowers as if you are in the heaven. The images are from Gardens of Delhi taken in December 2014.

Foreigners without Visa and Passport... Gulls

One of my friend Arun Gupta, an avid birder and who owns a well known hospitality property Shaheen Bagh at Dehradun told that a large number of gulls come to the Yamuna Ghat near I S B T in the heart of Delhi. Initially I did not believe it but I thought of verifying it. Accordingly I went to the designated place on 1st December 2012 in the early morning. At the first sight I could observe a few birds. Slowly and slowly saw a number of them coming from metro bridge side and made themselves comfortable on the water. I also observed a flock of birds coming from Okhla side. The ghat is between two well known marks. On the left is metro rail bridge and on right flank is old iron rail bridge which is more than 100 years old. One of the boat man at the Yamuna Ghat informed that these birds start visiting this ghat from Oct and remains up to end of Feb.

We could see a large flock of birds coming from the east as well from the west. These are black or brown headed gulls. When they arrive in Delhi the head is not black but by the time they are ready for their backward journey to the breeding habitat the head bears the black or brown color.

The question is why these birds come to such a place which has the dirtiest water in DELHI as all the drains outlet is in the Yamuna river. In fact we should not call this Yamuna river as it has lost its identity and this has become a big NALA. We observed that some persons come daily with namkeen seb or bhujia. They hire a boat and sail to the middle of the river and off load the entire content in the water. Immediately the gulls in hundreds pick up the morsels from the water. One can appreciate it when one observes it.

It was amazing to see such a large number of black or brown headed gulls in the midst of the city. Later on I invited one of the tour operators of DELHI who is running a tours and travel company for the last 20 years. He was surprised to see the gulls that too in such large number. It is in thousands. Believe me.

The Black headed gulls migrate from Europe and Central Asia and the brown headed gulls migrate from high plateaus of Central Asia and Tajikstan. It is difficult to differentiate between the black and brown headed gulls when they arrive in October as both of them support the white head. However by the end of Feb they start acquiring their colours and one can recognise them easily. From Oct to Feb is the best time to observe their activities. Generally birds are very shy and avoid human presence. But these are quite bold and ready to share the table if food is laid on it. Come and try at the Yamuna Ghat besides the Nigambodh Ghat in the midst of chaotic city for all reasons.

There are three places in N C R of Delhi where the gulls can be observed. These are (1) Yamuna Ghat (2) Yamuna Biodiversity Park, Phase 2 in North Delhi (3) Okhla Bird sanctuary at Kalindi Kunj.

Gulls are prime scavengers and ready to eat anything although some people on daily basis visit the Yamuna Ghat and ride a boat and offer namkeen to the foreigner who visit the capital of India without any visa and passport and enjoy the best Delhi's hospitality.


"Peacock ….and the Menace of Stray Dogs

Almost all the News Dailies of today morning have carried out the story of a 18 month old child being killed outside his house by stray dogs in Bhopal, capital of Madhya Pradesh. There were other incidents in the social media such as Wild ASS and Blue Bull being chased by the stray dogs in their habitats. Being a nature photographer I too have witnessed a number of times dogs chasing away the Peacock, National Bird of India, in the parks of Delhi. Sometimes even with the kill of the peachick or wings spread out just after the kill. Is it not the RIGHT time to take a call and start a campaign to deal with the STRAY DOG MENACE. Let the authorities (Municipal) of every town and taluka launch a drive to catch stray dogs and prevent them from unnecessary hunting or killing. I remember during my school days in late sixties at Sainik School Balachari in Gujarat, during the tea time before the games time, they used to be shot down by the military staff. Both the images from Delhi shot in 2014 and 2015."

Peacock and Peahen mating... An Open Secret

Right from 2013 I was trying my best to observe the mating of peacock as myth was in the air that peahen drinks the tears of the Peacock when he dances and becomes pregnant. It was in 2016 that I could observe the mating but I was not satisfied with the images .Then last year it was like a dream come true when I could get lovely images. I was able to get images from different angles and brought them in public domain from time to time.

"Peacocks ....Ready to fight to show their dominance in terms of Charles Darwin"s Principle of Survival Of the Fittest.

A Day to remember for PURNA SWARAJ

We got freedom from British Rule on 15th August, 1947. However the people of India got PURNA SWARAJ on 26th January, 1950 as the real power was vested in the Constitution of India. This day is celebrated as Republic Day. 26th January was chosen as the Republic Day because on this day in 1930 Declaration of Indian Independence (Purna Swaraj) was proclaimed by the Indian National Congress as opposed to the Dominion Status offered by the British regime. Hope this 26th January, 2018 add more colors to the NATION. This Republic day is different from the past as 10 heads of states of ASEAN(Association of South East Asian Nations) countries have been invited to grace the occasion. Earlier there used be only one head of State. On this occassion I wish everybody a HAPPY REPUBLIC DAY.

"Freedom is My Birthright and I shall have it", Netaji Subhas Chandra Bose

Who does not need freedom? I think every body whether as a child, a youth, a student, employee and an employer in what ever field he/she may be needs freedom and would love to have it. But when the whole country is ruled by others entire population needs the freedom to express one self. He is one of the Indian Freedom Fighters and the cause of Indian Freedom. He was the man who really fought for the Puran Swaraj. He was influenced by the teachings of Swami Vivekananda and Ramakrishna after reading their works at the young age of 16, when a child is influenced by the parents only. Later he resigned from the Civil Services in 1921 and came to India from abroad. He represented the radical wing of the Indian National Congress. His most famous quote/slogan was, Give ME Blood and I Shall give you FREEDOM. Being a nature lover I have affinity with another quote on nationalism. "Nationalism is inspired by the highest ideals of human race, Satyam (the true), Shivam (the God), Sundaram (the beautiful). Nationalism in India has roused the creative faculties which for centuries had been lying dormant in our people". I am of the view that Nationalism as viewed by our great leader is well represented by Peacock, the National bird of India. When the bird produces his natural sound is not liked by people being the reality as being harsh (Satyam). This is the bird which is Carrier (Vahan) of Lord Kartikeya (elder son of Lord Shiva) and whose feathers are adorned on the head of Lord Krishna. This is Shivam. Lastly Peacock is the largest and the most beautiful bird on the earth. This is Sundaram. The whole philosophy of nationalism appears to be contained in Peacock.

Am I the Darling of the Universe?


12th January 2018: National Youth Day (In memory of Swami Vivekananda)

Image from New Delhi in June 2015.

33 years back Government of India took a decision to celebrate the philosophy of Swami Vivekananda and his ideals for which he lived and worked . He was the man who brought a change in the thought process of the youth. He is the inspiration for the youth of the present and the Modern India. The present generation remembers 11th September as the day when the twin towers at New York was destroyed on 11th September 2001. But hardly anyone remembers that Swami Vivekananda had created history 109 years back by his soul stirring address at Chicago (U.S.A.) on 11th September 1893 . He is known for his thoughts which are and would be relevant as they are AGELESS. One of them which should inspire any body irrespective of the age is.