OPINION
EDITORIAL
Chartering a foreign course
INDIA'S CHARTERED ACCOUNTANCY course is raring to go places. If a proposal of the Institute of Chartered Accountants of India lying with the Department of Company Affairs is cleared, the Institute will be able to take on overseas students and ...
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POLITICS
The morning after
SO, the elections to the 14th Lok Sabha are over at last and, curiously, there is the distinct feeling that life has returned to normal. Indeed, to feel this way is to underscore the fact that election time is a ...
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TAXATION
Expense is what is paid out or away
THIS is from a partnership deed that had to be dissected by the Kerala High Court in the Kajah & Co case recently: "Each partner shall be paid a remuneration of 2.5 per cent of the net profits of the business and it ...
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Melee in the mandap
The Supreme Court decision upholding the validity of service tax on mandap keepers could have ramifications on other services too, says R. Anand
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Articles of confusion
T. N. Pandey on why an employer cannot adjust excess TDS paid against what's due
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Avoidance is no escape
DTAAs cannot give complete reprieve from taxation, says S. Murlidharan
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Valuation in evolution
In share transfers, courts have consistently declined to attach any value for controlling interest, says T. C. A. Ramanujam
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FOREIGN DIRECT INVESTMENT
FDI to China and India: The definitional differences
India's FDI figures are underestimated because of the exclusion of certain components that are included by other countries, which go by the IMF's definition. But indiscriminate, across-the-board alignment with the IMF definition is not meaningful eit her, though the Indian FDI statistics looks small compared to China's. India needs to update the FDI definition in certain aspects but not in all, even if that understates inflows, say Nirupam Bajpai and Nandita Dasgupta.
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BOOKS
Time to idle in the economy bus even as drivers change
BOOKS on accounting used to be passed on from grandfather to father and so on till accounting standards and disclosure requirements in company law upset the equilibrium. Similarly, economics literature about India was ...
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