OPINION
FOREIGN RELATIONS
Indo-Pak game continues
ONCE more, the ante has been upped regarding efforts to normalise relations between India and Pakistan, the hope of course being that, this time, the effort will succeed. There is nothing unrealistic about such a ...
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EDITORIAL
Bill in CA shop
THE NEW BILL to amend the Chartered Accountants Act appears to have set the cat among the pigeons. Accounting professionals are peeved that self-regulation is giving way to a bureaucratic regime, and that new fetters are going to be in place if ...
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ECONOMY
To know the road ahead, ask those coming back
WOULD you add legs to a snake after you have finished drawing it? Probably not, but that is a Chinese proverb about doing something that is totally unnecessary and thus spoiling what you have already done, and perhaps ...
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FOREIGN TRADE
SAFTA: Much effort for little gains?
SAFTA seems set for take off, but it may not as it is modelled now, liberalising commodity trade first and then services. For, apart from India, other countries have little to gain from a trading bloc; their industries would lobby against SAFTA feari ng dumping of Indian goods. Contrarily, service trade liberalisation would offer two-way gains. It would then be easy to push for free trade in goods, says Sanjib Pohit.
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TAXATION
They're no country cousins of commercial banks
Do NBFCs need a level-playing field, asks T. C. A. Ramanujam
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Why Budget needs a fair face
Irrational tax policies inhibit desire for compliance, says T. N. Pandey
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The muddle over TDS interest — II
THE fundamental structure of Chapter XVII-A has been analysed in ACC Ltd vs ITO (74 ITD 369). Section 191 mandates tax authorities to recover tax which has not been deducted, only from the assessee (that is, ...
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The tussle over receipt type
R. Anand on the evergreen debate, capital versus revenue
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BEYOND BORDERS
Reins tightened on tax advisers
THE Treasury Department and the IRS have issued four items of administrative guidance as part of their ongoing effort to halt abusive tax avoidance transactions and maximise effective use of IRS audit resources. The ...
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