The Hindu Business Line : Saturday, January 08, 2005

Urea ready for more reforms
THE FERTILISER INDUSTRY'S latest "status paper" on urea policy is significant for it recognises the need to compete with imports without any external props. The industry now appears willing, even eager, to make the leap from a cost-plus subsidy ... More

BUDGET

Great Budget expectations — Helping the economy take wings
SUBJECT to the considerations set out earlier, what are the options before the Finance Minister? It is a constant refrain of the financial commentariat (the latest coinage signifying the commentators as a class!) that ... More

TAXATION

Admin needs more than minimum attention
T. C. A. Ramanujam on making the tax administration more assessee-friendly More

Truckloads of confusion
S. Sridharan on the nitty-gritty of service tax levy on goods transport agencies More

On shore, but at sea
Joseph Prabakar on the Customs and Excise provisions that apply to damage suffered at ports as it happened when tsunami struck recently More

Tax implications of software sale
Are pieces of software `goods' that can attract sales and other taxes? The Supreme Court held that software may be intellectual property but as the property contained in a medium is bought and sold, it is an article of value. H. P. Ranina disc usses the Supreme Court verdict that can have ramifications beyond the ambit of the sales tax law, and may be applicable under other statutes in different circumstances. More

NATURAL CALAMITIES

In the aftermath of a disaster
IT IS just about a fortnight since the under-water earthquake rocked the sea off the coast of Sumatra, leaving mankind to count the terrible loss of life left in the wake of the huge killer waves that hit the shoreline ... More

BOOKS

Squeeze water off Chinese data, add a dash of guesswork
FOR those who do not know, these are just a few proverbs from China. If, as a businessman, you want to look at a big market, where the 1.3 billionth consumer was born two days ago, it may be useful to know that ... More

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