Accountancy
Gains and the cash-box
N. R. Parasuraman discusses how a company could make profits and yet be short of cash, and vice versa

Book Review
For better managers
IF YOU are a better manager already, you would be interested in How to be an even better manager by Michael Armstrong -- a guide to managerial skills and techniques which includes new thinking on familiar aspects of the manager's job.

Management
Deriving meaning through mining
Robert Groth on the role of data mining and its applications in business

Taxation
Tackling the tax tangles
RAMESH received, under his father's will, a property whose value on March 31, 1999, was Rs. 50 lakhs. As per the terms of the will, in the event Ramesh wants to sell the site he should offer to his brother for sale at Rs 20 lakhs. Ramesh, therefore, claims that the value of the property should be taken at Rs 20 lakhs as at March 31, 1999. Is the claim correct?

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