-
- Income Tax
- Jul 16, 2022
- 50 comment
-
Fulfilment of Twin conditions is mandatory to claim benefit u/s 10B(8) of IT Act, 1961 – Supreme court
► Date : Jul 12, 2022
Supreme court of India took upon a substantial question of law with regard to provisions of section 10B(8) of Income Tax Act, 1961 and ruled in favour of Revenue. Section 10B(8) provides that where the assessee, before the due date for furnishing the return of income under sub-section (1) of section 139, furnishes to the Assessing Officer a declaration in writing that the provisions of this section may not be made applicable to him, the provisions of this section shall not apply to him for any of the relevant assessment year. Here’s the judgement in brief. Facts of the case The respondent-assessee is a 100% export-oriented unit . Assessee filed its return of income for AY 2001-2002, declaring loss of Rs.15,47,76,990/- and claimed exemption u/s 10B. Along with the original return filed on 31.10.2001, the assessee annexed a note to the computation of income in which the assessee clearly stated that the company is a 100% export-oriented unit and entitled to claim exemption u/s 10B and therefore no loss is being carried forward. That thereafter, the assessee filed a declaration dated 24.10.2002 before the AO stating that the assessee does not want to avail the benefit u/s 10B for A.Y. 2001-02 as per Section 10B(8). The assessee filed the revised return of income wherein exemption u/s 10B was not claimed and the assessee claimed carry forward of losses. AO rejected the withdrawal of exemption u/s 10B holding that the assessee did not furnish the declaration in writing before the due date of filing of return of income, which was 31.10.2001 and made the addition in respect of denial of claim of carrying forward of losses u/s 72. ITAT allowed stating that the declaration requirement u/s 10B(8) was filed by the assessee before the AO before the due date of filing of return of income as per Section 139(1). ITAT allowed the assessee’s claim for carrying forward of losses u/s 72 Question Whether, for claiming exemption u/s 10B(8), is it mandatory for the assessee is to fulfil the twin conditions, namely, (i) furnishing a declaration to the AO in writing that the provisions of Section 10B(8) may not be made applicable to him; and (ii) the said declaration to be furnished before the due date of filing the return of income u/s 139(1) Decision of Supreme Court In the present case, the High Court as well as the ITAT have observed and held that for claiming the so-called exemption relief u/s 10B(8) , furnishing the declaration to the AO is mandatory but furnishing the same before the due date of filing the original return of income is directory. Section 10B(8) as it is, i.e., “where the assessee, before the due date for furnishing the return of income under sub-section (1) of section 139, furnishes to the AO a declaration in writing that the provisions of Section 10B may not be made applicable to him, the provisions of Section 10B shall not apply to him for any of the relevant assessment years”. The wording of the Section 10B(8) is very clear and unambiguous. For claiming the benefit u/s 10B(8), the twin conditions of furnishing the declaration to the AO in writing and that the same must be furnished before the due date of filing the return of income u/s 139(1) are required to be fulfilled and/or satisfied. Satisfaction of both the conditions is mandatory. It cannot be said that one of the conditions would be mandatory and the other would be directory, where the words used for furnishing the declaration to the AO and to be furnished before the due date of filing the original return of income under u/ 139(1) are same/similar. Further, it cannot be disputed that in a taxing statute the provisions are to be read as they are and they are to be literally construed, more particularly in a case of exemption sought by an assessee . In such a situation, filing a revised return u/s 139(5) claiming carrying forward of losses subsequently would not help the assessee. In the present case, the assessee filed its original return u/s 139(1) and not u/s 139(3). Therefore, the Revenue is right in submitting that the revised return filed by the assessee u/s 139(5) can only substitute its original return u/s 139(1) and cannot transform it into a return u/s 139(3), in order to avail the benefit of carrying forward or set-off of any loss u/s 80. The assessee can file a revised return in a case where there is an omission or a wrong statement. But a revised return of income, u/s 139(5) cannot be filed, to withdraw the claim and subsequently claiming the carried forward or setoff of any loss. Filing a revised return u/s 139(5) and taking a contrary stand and/or claiming the exemption, which was specifically not claimed earlier while filing the original return of income is not permissible. By filing the revised return of income, the assessee cannot be permitted to substitute the original return of income filed u/s 139(1) . Therefore, claiming benefit u/s 10B(8) and furnishing the declaration as required u/s 10B(8) in the revised return of income which was much after the due date of filing the original return of income u/s 139(1) , cannot mean that the assessee has complied with the condition of furnishing the declaration before the due date of filing the original return of income u/s 139(1). The submission of the assessee representative that it was not necessary to exercise the option u/s 10B(8) and even without filing the revised return of income, the assessee could have submitted the declaration in writing to the AO during the assessment proceedings has no substance and the same cannot be accepted. Further, the submission made by the assessee representative that filing of the declaration subsequently and may be during the assessment proceedings would have made no difference also has no substance. The significance of filing a declaration u/s 10B(8) can be said to be co-terminus with filing of a return u/s 139(1), as a check has been put in place by virtue of section 10B(5) to verify the correctness of claim of deduction at the time of filing the return. If an assessee claims an exemption under the Act by virtue of Section 10B, then the correctness of claim has already been verified u/s 10B(5). Therefore, if the claim is withdrawn post the date of filing of return, the accountant’s report u/s 10B(5) would become falsified and would stand to be nullified. So far as the reliance placed by assessee representative upon the decision in the case of CIT, Maharashtra v. G.M. Knitting Industries Pvt. Ltd. (2016) 12 SCC 272, is concerned, Section 10B(8) is an exemption provision which cannot be compared with claiming an additional depreciation u/s 32(1) (ii-a) . As per the settled position of law, an assessee claiming exemption has to strictly and literally comply with the exemption provisions. Therefore, the said decision shall not be applicable to the facts of the case on hand, while considering the exemption provisions. Even otherwise, Chapter III and Chapter VIA operate in different realms and principles of Chapter III, which deals with “incomes which do not form a part of total income”, cannot be equated with mechanism provided for deductions in Chapter VIA, which deals with “deductions to be made in computing total income”. Therefore, none of the decisions which are relied upon on behalf of the assessee on interpretation of Chapter VIA shall be applicable while considering the claim u/s 10B(8). Contention of the assessee that the assessee had a substantive statutory right u/s 10B(8) to opt out of Section 10B which cannot be nullified by construing the purely procedural time requirement regarding the filing of the declaration u/s 10B(8) as being mandatory holds no substance. The exemption provisions are to be strictly and literally complied with and the same cannot be construed as procedural requirement. So far as the submission on behalf of the assessee that against the decision of the Delhi High Court in the case of Commissioner of Income Tax, Delhi-III, New Delhi v. Moser Baer India Limited, (decided on 14.05.2008 in ITA No. 950/2007) wherein it was considering the requirement of Section 10B (7), a special leave petition has been dismissed as withdrawn and the revenue cannot be permitted to take a contrary view is concerned, it is to be noted that the special leave petition against the decision of the Delhi High Court in the case of Moser Baer (supra) has been dismissed as withdrawn due to there being low tax effect and the question of law has specifically been kept open. Therefore, withdrawal of the special leave petition against the decision of the Delhi High Court in the case of Moser Baer (supra) cannot be held against the revenue. The High Court has committed a grave error in observing and holding that the requirement of furnishing a declaration u/s 10B(8) is mandatory, but the time limit within which the declaration is to be filed is not mandatory but is directory. The same is erroneous and contrary to the unambiguous language contained in Section 10B(8). For claiming the benefit u/s 10B(8) , the twin conditions of furnishing a declaration before the AO and that too before the due date of filing the original return of income u/s 139(1) are to be satisfied and both are mandatorily to be complied with. Verdict The assessee shall not be entitled to the benefit u/s 10B(8) on noncompliance of the twin conditions as provided u/s 10B(8). The orders passed by the High Court as well as ITAT set aside. Appeal allowed
► Tags : #exemption #withdrawalofexemption #section10B(8) #incometaxact1961 #caselaw #supremecourtorder #scjudgement
MatthewHex(11 hours Ago)
Онлайн казино Pin-Up Aviator Spribe [url=https://sites.google.com/view/aviator-spribe/]Aviator Spribe джекпот[/url] - онлайн-игра, которая позволяет игрокам проверить эту удачу и заработать деньги. Она создана компанией Spribe, ее специализируется на разработке различных игровых автоматов только онлайн-игр. Игроки должно запускать игру в Aviator Spribe [url=https://sites.google.com/view/krash-aviator-spribe/]Aviator crash[/url] со своих устройств, включая компьютеры, планшеты и мобильные телефоны. Игра проходит на экране, урыкты есть поле киромарусом бегущим по ней самолетом. Участники ставят деньги на определенное время, и если самолет перелетает необходимую дистанцию, их выигрывают. Одной из ключевых особенностей игры Aviator Spribe являлось то, что она работает на базе технологии blockchain. Это означает, что только транзакции и данные сохраняются в распределенной базе данных, но обеспечивает защиту же честность игры. В дополнение, Aviator Spribe Aviator Официальный сайт игры - имеет разные уровней общая, что делает амаинтин привлекательной для участников разного уровня опыта. Новички могут выбрать более простой уровень и по мере переходить на более сложный, когда будут готовым к этому. Определенная аудитория могут считается, что Aviator Spribe Aviator Официальный сайт игры похожа на традиционную игровые автоматы, даже она предлагает более увлекательный и разнообразный геймплей. Кроме чтобы, игра имеет высококачественную графику и звуковое оформление, что отвечает еще больше атмосферы. Определенная аудитория должно сомневаться в безопасности игры на кварплату, однако благодаря разработок blockchain и лицензии на игровую деятельность у Spribe, игроки могут быть убежден в том, что их личные данные и финансовые средств находятся под надежной защитой. В целом, Aviator Spribe - это интересная и захватывающая игра, саму может принести игрокам не только удовольствие, но а реальные денежные выигрыши. Компания Spribe продолжаю совершенствовать эту игру, что делает его еще более привлекательной для игроков менаджеру всего мира.
Балконмебель(19 hours Ago)
[url=https://balkon-56.ru/]Мебель на балкон[/url] Этажерка на хоры числом личным размерам. Напрямую от фабрики мебели. Сверх наценок (а) также переплат. Недлинные урочный час изготовления. Гарантия 5 лет. Мебель на балкон
Kevinjah(19 hours Ago)
Great photos, the shade and depth of the images are breath-taking, they draw you in as though you are a component of the composition. https://net-admin.ru/
Jeremyhat(1 day Ago)
%image_title% could be the completely unique. [url=https://sites.google.com/view/aviator-spribe/]авиатор играть[/url] [url=https://sites.google.com/view/pin-upcasino/]pin up[/url]
Itsqiz(1 day Ago)
buy lanoxin 250mg without prescription cheap molnupiravir 200mg cost molnunat 200mg
Louiselode(2 days Ago)
cialis comprar cialis cialis 5 mg Cialis 5 mg prezzo cialis 5 mg prezzo cialis 5 mg prezzo tadalafil 5 mg cialis generico cialis 5 mg cialis 5 mg prezzo cialis 5 mg prezzo cialis 5 mg prezzo avanafil generico
tattoo(2 days Ago)
[url=https://eyebrow-tattoo-md.com/]eyebrow tattoo[/url] Want to always look 100%? Eternal eyebrow tattoo is a large option for girls. This is a amenities provided aside our masters at a tipsy level. The salon is run by staunch professionals. Masters have catholic sustain and make imperishable eyebrow tattoo (ombre and other techniques) in accordance with individual characteristics and wishes. eyebrow tattoo
туртурция(3 days Ago)
[url=https://turkey-tours-23.ru/]Туры в Турцию[/url] Турция соблазняет ценителей функционального роздыха а также красочных видов — семо наезжают с всего света. Япония эквивалентно участливо встречает цельных гостей. Туры в Турцию
LarrySof(3 days Ago)
Sex toys https://self-lover.store/ have become an integral part of modern intimate life for many people. Their variety strikes the imagination. In intimate goods stores you can find many different types and models that help diversify your sex life and give pleasure. Sex toys https://self-lover.store/ru/aksessuary-penimaster/ can be different shapes, colors and materials. To choose the right toy, you need to consider several factors, such as individual preferences, comfort level and safety. One of the most popular types of sex toys are https://self-lover.store/sol-i-pena-dlya-vanny/ vibrators. They come in a variety of sizes and shapes, from classic to more sophisticated. Vibrators can be both waterproof and non-waterproof. They can be made of different materials such as silicone, rubber, glass, metal, etc. Vibrators can have different modes of vibration, allowing them to be customized to individual preferences. Dildos are another popular type of sex toy. They are usually https://self-lover.store/shcho-znyshchuie-vashe-libido-okrim-fastfudu-i-nestachi-snu/ penis-shaped and come in a variety of sizes, from small to very large. Dildos can also be made of different materials such as silicone, rubber, glass, metal, etc. Dildos https://self-lover.store/yak-uriznomanitniti-seks-za-dopomogou-tekhnologiy-shcho-novogo-vigadali-vinakhidniki/ can be used for both vaginal and anal sex. Anal plugs are another type of https://self-lover.store/vkusovye-oralnye/ sex toy. They are designed for use in anal sex and come in a variety of sizes and shapes. Anal plugs can be either smooth or have a ribbed surface. They can be made of different materials such as silicone, rubber, glass, metal, etc. Anal https://self-lover.store/lakovana-bilyzna/ plugs can be used for both men and women. Another type of sex toys are clitoral stimulation nozzles. They come in different sizes and shapes, and are usually used in tandem with vibrators or other https://self-lover.store/erektsionnye-koltsa/ sex toys. Clitoral stimulation pads can be made of different materials such as silicone, rubber, glass, metal, etc. One of the newer types of https://self-lover.store/ru/muzhskie-popki/ sex toys are couples toys. They are designed for use in sex by a couple and can come in different shapes and sizes. Couple toys can be either vibrating or non-vibrating. They can be made of different materials such as silicone, rubber, glass, metal, etc. There are several factors to consider when choosing a https://self-lover.store/ru/katalog/ sex toy. First, you need to determine what kind of toy you want to https://self-lover.store/6-yavnykh-oznak-shcho-u-vashykh-stosunkakh-iz-divchynoiu-ye-velyki-problemy/ buy. Secondly, you need to consider individual preferences and comfort level. Thirdly, you need to make sure that the https://self-lover.store/osvezhiteli-vozdukha-i-belya/ toy is safe to use. When choosing a sex toy, you should pay attention to the material from which it is made. It is best to choose toys made of materials that do not contain phthalates and other harmful substances. It is also necessary to consider that some materials may cause allergic reactions. Another important factor in choosing a sex https://self-lover.store/blog/229/ toy is its size. Some toys may be too large or too small for comfortable use. Therefore, before buying, it is worth determining what size is right for you. You should also consider that some toys are designed for https://self-lover.store/ru/strepy-ta-bilyzna-zi-strep/ use only in specific environments. For example, some vibrators are not waterproof and cannot be used in the bath or under the shower. Therefore https://self-lover.store/chomu-nebezpechno-zaimatysia-seksom-uvi-sni/ , you should pay attention to such details before buying. In general, the choice of sex toy depends on the individual preferences and needs of each person. However, if you take into account the factors described above, you can choose a toy that will be comfortable and safe to use. https://self-lover.store/yakshcho-vi-nezgrabni-ne-varto-probuvati-tsi-rechi-v-lizhku/ https://self-lover.store/pererva-u-stosunkakh-shcho-tse-i-navishcho-potribna/ https://self-lover.store/chomu-likari-rekomenduiut-ne-zakhopliuvatysia-perehliadom-pornohrafii/ https://self-lover.store/ru/lubrikant-na-vodnoy-osnove-system-jo-gelato-creme-brulee-120-ml/ https://self-lover.store/ru/brida-corset-black-xxl-xxxl-passion-exclusive/ https://self-lover.store/ru/perchatki-dlya-elektrostimulyatsii-mystim-magic-gloves/
StevenPek(4 days Ago)
[url=https://vavadacasik.com]https://vavadacasik.com[/url] Vavada Casino — один из лучших игровых клубов, где игроков ждет бездепозитный бонус 100 фриспинов, удвоение депозита и кэшбек. казино вавада отзывы
Wbadch(4 days Ago)
carvedilol over the counter order coreg 25mg pills order chloroquine 250mg generic
Просушка(5 days Ago)
[url=https://prosushku-pomeshhenij-v-sankt-peterburge.ru/]просушка помещений[/url] Ударность осушения комнат после затопления возникает в течение слое случаев, какие требуют употребления нынешних технологий просушки. просушка помещений
Уборкакоттедж(5 days Ago)
[url=https://uborka-kottedzhej-v-sankt-peterburge.ru/]уборка коттеджей[/url] Предоставляем должно услуги: уборку помещений, уборку квартир равно особняков, химчистку незлобивой мебели, стаканомойка фасадов и окон. уборка коттеджей
Уборкасклада(6 days Ago)
[url=https://klining-skladov-spb.ru/]уборка складов[/url] Уборка склада. Уход согласен комплекцией помогает невпроворот чуть только сберечь невинность, но (а) также обеспечить необходимые фон для хранения продукции. Наш брат поддержим идеально уничтожить ... уборка складов
Уборкапомещен(1 week Ago)
[url=https://uborka-proizvodstvennyh-pomeshhenij.ru/]уборка производственных помещений[/url] высохшая равно влажная уборка полов; эпиляция загрязнений один-другой крупногабаритной технической, антикоррозионная электрообработка; электроуборка санузлов а также умывальных кот использованием загородившего дезинфицирующих составов; чистка резервуаров и еще емкостей. уборка производственных помещений
Stanleyeroma(1 week Ago)
Sex toys https://self-lover.store/ have become an integral part of modern intimate life for many people. Their variety strikes the imagination. In intimate goods stores you can find many different types and models that help diversify your sex life and give pleasure. Sex toys can be different shapes, colors and materials. To choose the right toy, you need to consider several factors, such as individual preferences, comfort level and safety. One of the most popular types of sex toys are vibrators. They come in a variety of sizes and shapes, from classic to more sophisticated. Vibrators can be both waterproof and non-waterproof. They can be made of different materials such as silicone, rubber, glass, metal, etc. Vibrators can have different modes of vibration, allowing them to be customized to individual preferences. Dildos are another popular type of sex toy. They are usually penis-shaped and come in a variety of sizes, from small to very large. Dildos can also be made of different materials such as silicone, rubber, glass, metal, etc. Dildos can be used for both vaginal and anal sex. Anal plugs are another type of https://self-lover.store/lubrikanty-na-silikonovoy-osnove/ sex toy. They are designed for use in anal sex and come in a variety of sizes and shapes. Anal plugs can be either smooth or have a ribbed surface. They can be made of different materials such as silicone, rubber, glass, metal, etc. Anal plugs can be used for both men and women. Another type of sex toys are clitoral stimulation nozzles. They come in different sizes and shapes, and are usually used in tandem with vibrators or other https://self-lover.store/sredstva-po-ukhodu-i-aksessuary-dlya-igrushek/ sex toys. Clitoral stimulation pads can be made of different materials such as silicone, rubber, glass, metal, etc. One of the newer types of sex toys are couples toys. They are designed for use in sex by a couple and can come in different shapes and sizes. Couple toys can be either vibrating or non-vibrating. They can be made of different materials such as silicone, rubber, glass, metal, etc. There are several factors to consider when choosing a https://self-lover.store/ru/katalog/ sex toy. First, you need to determine what kind of toy you want to buy. Secondly, you need to consider individual preferences and comfort level. Thirdly, you need to make sure that the toy is safe to use. When choosing a sex toy, you should pay attention to the material from which it is made. It is best to choose toys made of materials that do not contain phthalates and other harmful substances. It is also necessary to consider that some materials may cause allergic reactions. Another important factor in choosing a sex toy is its size. Some toys may be too large or too small for comfortable use. Therefore, before buying, it is worth determining what size is right for you. You should also consider that some toys are designed for use only in specific environments. For example, some vibrators are not waterproof and cannot be used in the bath or under the shower. Therefore, you should pay attention to such details before buying. In general, the choice of sex toy depends on the individual preferences and needs of each person. However, if you take into account the factors described above, you can choose a toy that will be comfortable and safe to use. https://self-lover.store/oblychchia-idealnoi-druzhyny-fiziohnomist-rozpovila-chy-mozhna-za-zovnishnistiu-vyznachyty-kharakter-liudyny/ https://self-lover.store/4-prychyny-vtraty-seksualnoho-bazhannia-u-cholovikiv-do-svoiei-druzhyny/ https://self-lover.store/shcho-skazaty-svoii-divchyni-yakshcho-vona-zastukala-vas-za-masturbatsiieiu/ https://self-lover.store/neshchaslyvyi-shliub-pryzvodyt-cholovikiv-do-rannoi-smerti-vcheni-biut-na-spolokh/ https://self-lover.store/yak-zrobiti-kokhaniy-priiemniy-masazh-u-vanniy/ https://self-lover.store/avtomatichna-vakuumna-pompa-man-powerup-passion-pump-led-tablo-red/ https://self-lover.store/ru/suelo-set-white-xxl-xxxl-passion-exclusive/ https://self-lover.store/ru/lubrikant-creamy-cum-70-ml/ https://self-lover.store/ru/analna-probka-silexd-model-2-size-s-dvosharoviy-silikonsilexpan-diametr-34-sm/ https://self-lover.store/ru/dlya-analnogo-seksa-i-fistinga-rasslablyaushchie-sredstva/6371/ https://self-lover.store/ru/antibakterialnoe-sredstvo-bathmate-anal-toy-cleaner/ https://self-lover.store/vaginalnye-shariki/6633/
Edwingah(1 week Ago)
Sex toys https://self-lover.store/ have become an integral part of modern intimate life for many people. Their variety strikes the imagination. In intimate goods stores you can find many different types and models that help diversify your sex life and give pleasure. Sex toys can be different shapes, colors and materials. To choose the right toy, you need to consider several factors, such as individual preferences, comfort level and safety. One of the most popular types of sex toys are vibrators. They come in a variety of sizes and shapes, from classic to more sophisticated. Vibrators can be both waterproof and non-waterproof. They can be made of different materials such as silicone, rubber, glass, metal, etc. Vibrators can have different modes of vibration, allowing them to be customized to individual preferences. Dildos are another popular type of sex toy. They are usually penis-shaped and come in a variety of sizes, from small to very large. Dildos can also be made of different materials such as silicone, rubber, glass, metal, etc. Dildos can be used for both vaginal and anal sex. Anal plugs are another type of https://self-lover.store/vibromasazhery/ sex toy. They are designed for use in anal sex and come in a variety of sizes and shapes. Anal plugs can be either smooth or have a ribbed surface. They can be made of different materials such as silicone, rubber, glass, metal, etc. Anal plugs can be used for both men and women. Another type of sex toys are clitoral stimulation nozzles. They come in different sizes and shapes, and are usually used in tandem with vibrators or other https://self-lover.store/dlya-analnogo-seksa-i-fistinga-rasslablyaushchie-sredstva/ sex toys. Clitoral stimulation pads can be made of different materials such as silicone, rubber, glass, metal, etc. One of the newer types of sex toys are couples toys. They are designed for use in sex by a couple and can come in different shapes and sizes. Couple toys can be either vibrating or non-vibrating. They can be made of different materials such as silicone, rubber, glass, metal, etc. There are several factors to consider when choosing a https://self-lover.store/ru/katalog/ sex toy. First, you need to determine what kind of toy you want to buy. Secondly, you need to consider individual preferences and comfort level. Thirdly, you need to make sure that the toy is safe to use. When choosing a sex toy, you should pay attention to the material from which it is made. It is best to choose toys made of materials that do not contain phthalates and other harmful substances. It is also necessary to consider that some materials may cause allergic reactions. Another important factor in choosing a sex toy is its size. Some toys may be too large or too small for comfortable use. Therefore, before buying, it is worth determining what size is right for you. You should also consider that some toys are designed for use only in specific environments. For example, some vibrators are not waterproof and cannot be used in the bath or under the shower. Therefore, you should pay attention to such details before buying. In general, the choice of sex toy depends on the individual preferences and needs of each person. However, if you take into account the factors described above, you can choose a toy that will be comfortable and safe to use. https://self-lover.store/yak-staty-mahnitom-dlia-divchat-perevireno-na-sobi/ https://self-lover.store/chomu-ne-varto-slukhaty-chuzhi-dumky-pro-vashi-stosunky/ https://self-lover.store/yak-shvydko-dopomohty-divchyni-vidchuty-yaskravyi-orhazm/ https://self-lover.store/ne-tilky-shokolad-i-kvity-12-nezvychainykh-idei-dlia-pobachennia-na-8-bereznia/ https://self-lover.store/naiskladnisha-poza-v-seksi-ryzyknete-sprobuvaty-chy-budete-prosto-dyvytysia-i-zazdryty/ https://self-lover.store/eroticheskie-kolgotki-s010-black/ https://self-lover.store/ru/erektsionnoe-koltso-adrien-lastic-lingus-max-violet-s-vibratsiey/ https://self-lover.store/vibromasazher-z-dvoma-nasadkamy-love-to-love-r-evolution-teal-me-hnuchka-holivka/ https://self-lover.store/eroticheskie-kolgotki-s020-white/ https://self-lover.store/eroticheskie-bodistokingi-i-kostumy-setka/7610/ https://self-lover.store/ru/strapony-s-trusikami-i-falloprotezy/7464/ https://self-lover.store/ru/vakuumnye/6537/
Edwingah(1 week Ago)
Sex toys https://self-lover.store/ have become an integral part of modern intimate life for many people. Their variety strikes the imagination. In intimate goods stores you can find many different types and models that help diversify your sex life and give pleasure. Sex toys can be different shapes, colors and materials. To choose the right toy, you need to consider several factors, such as individual preferences, comfort level and safety. One of the most popular types of sex toys are vibrators. They come in a variety of sizes and shapes, from classic to more sophisticated. Vibrators can be both waterproof and non-waterproof. They can be made of different materials such as silicone, rubber, glass, metal, etc. Vibrators can have different modes of vibration, allowing them to be customized to individual preferences. Dildos are another popular type of sex toy. They are usually penis-shaped and come in a variety of sizes, from small to very large. Dildos can also be made of different materials such as silicone, rubber, glass, metal, etc. Dildos can be used for both vaginal and anal sex. Anal plugs are another type of https://self-lover.store/masturbatory/1258/ sex toy. They are designed for use in anal sex and come in a variety of sizes and shapes. Anal plugs can be either smooth or have a ribbed surface. They can be made of different materials such as silicone, rubber, glass, metal, etc. Anal plugs can be used for both men and women. Another type of sex toys are clitoral stimulation nozzles. They come in different sizes and shapes, and are usually used in tandem with vibrators or other https://self-lover.store/eroticheskie-aksessuary/ sex toys. Clitoral stimulation pads can be made of different materials such as silicone, rubber, glass, metal, etc. One of the newer types of sex toys are couples toys. They are designed for use in sex by a couple and can come in different shapes and sizes. Couple toys can be either vibrating or non-vibrating. They can be made of different materials such as silicone, rubber, glass, metal, etc. There are several factors to consider when choosing a https://self-lover.store/ru/katalog/ sex toy. First, you need to determine what kind of toy you want to buy. Secondly, you need to consider individual preferences and comfort level. Thirdly, you need to make sure that the toy is safe to use. When choosing a sex toy, you should pay attention to the material from which it is made. It is best to choose toys made of materials that do not contain phthalates and other harmful substances. It is also necessary to consider that some materials may cause allergic reactions. Another important factor in choosing a sex toy is its size. Some toys may be too large or too small for comfortable use. Therefore, before buying, it is worth determining what size is right for you. You should also consider that some toys are designed for use only in specific environments. For example, some vibrators are not waterproof and cannot be used in the bath or under the shower. Therefore, you should pay attention to such details before buying. In general, the choice of sex toy depends on the individual preferences and needs of each person. However, if you take into account the factors described above, you can choose a toy that will be comfortable and safe to use. https://self-lover.store/yak-ne-varto-rozluchatysia-z-divchynoiu-vy-yii-duzhe-sylno-rozliutyte-a-potim-vona-vystavyt-vas-idiotom/ https://self-lover.store/6-laifkhakiv-yaki-dopomozhut-povernuty-prystrasnyi-seks-u-tryvali-stosunky/ https://self-lover.store/yak-vtilyty-z-divchynoiu-vsi-vashi-taiemni-seksualni-fantazii/ https://self-lover.store/yak-pravylno-vybraty-prezervatyv-use-shcho-potribno-znaty-pro-tsei-vyd-kontratseptsii/ https://self-lover.store/11-holovnykh-pravyl-u-seksi-z-novoiu-divchynoiu-shchob-vona-zakhotila-yoho-povtoryty/ https://self-lover.store/vibrator-krolik-rocks-off-regala-fuchsia-dlya-stimulyatsii-tochki-a-2-potuzhni-motori-led-pidsvichuvannya/ https://self-lover.store/lubrikanty-na-vodnoy-osnove/5864/ https://self-lover.store/ru/bodi/7915/ https://self-lover.store/ru/zhidkiy-vibrator/8122/ https://self-lover.store/vkusovye-oralnye/6395/
Домсруб(1 week Ago)
Дом из сруба Ваши розыски прочного дома с сруба завершены. Отличные проекты, экспресс-доставка и энергоустановка своими ресурсами, беспорочные цены. Восе вы найдете всю нужную ... Дом из сруба
пожара(1 week Ago)
уборка квартир после пожара Рубежи упражнений числом уборке жилплощади через некоторое время пожара · фонтанирование мусора, испорченных да обгоревших вещиц, коим нельзя восстановить; · очистка работниками ... уборка квартир после пожара
Hubynp(1 week Ago)
purchase furosemide without prescription buy vibra-tabs generic buy albuterol for sale
интерьеры(2 weeks Ago)
интерьер квартиры 253130 экспресс-фото дизайна интерьеров вашего пространства. Более 200 000 вдохновляющих фотографий а также подборок интерьеров от превосходнейших художников по и стар и млад миру. интерьер квартиры
csdownload(2 weeks Ago)
Скачать Counter-Strike 1.6 Списать КС 1.6 - это просто! Counter-Strike 1.6 — этто эпический шутер, полюбившийся сообществу игроков числом всему миру. Скачать Counter-Strike 1.6
Dpioky(2 weeks Ago)
careprost nasal spray buy generic bimatoprost for sale buy trazodone 50mg for sale
Clwfiu(3 weeks Ago)
purchase avanafil online cheap diclofenac online order buy voltaren without prescription
Asankaadieft(3 weeks Ago)
Оптимальная температура в доме. конвектор электрический Ballu https://ballu-climate-home.ru/. Вентиляция, кондиционеры, сплит-системы
Opinion Poll
Thought of the day
If you can't do great things, do small things in a great way - Napolean Hill
Leave a Reply