How to use PHP ignore table if item doesn't exist?

Question

I am trying to create a table with data values shown through php, but am unable to use td tag in PHP if statement.

<tr>

<td>Octroi: Rs. </td>

<td> <?php

echo (round($r));

?> </td>

</tr>

<tr>

<td>+ VAT: Rs. </td>

<td> <?php

echo ($l);

?> </td>

</tr>

<tr>

<?php

$a = $this->prodDet->v_price;

if($a > 100000)

            {   

               <td>+ TCS: Rs. </td>

               <td>

                $tcs=(round(.01*$a));

                echo '<p>' . "+ TCS: Rs. $tcs" . '</p>';

                </td>

            }   

 ?>