The Hindu Business Line : Saturday, June 24, 2006

Concept of Service PE under Indo-US Treaty
The concept of service PE exists only in the UN Model and certain Indian treaties. No such concept exists in the US model, although it was incorporated in the Indo-US treaty. More

Inequity in interest rates
For every month of delay in payment of tax, the assessee is charged interest at one per cent, whereas for delayed payment of refund, the Government pays only 0.5 per cent. Should not the rates be uniform? More

Colour televisions that caught the taxman's eye
Our rash faults make trivial price of serious things we have. So says the King in All's Well That Ends Well, Act V, scene III. As if in converse, it is taxman's wont to make a serious issue of trivial price-related things, especially in ... More

The power to revise assessment
Section 263 of the I-T Act empowers the Commissioner to revise any order of the AO, where the order is erroneous and prejudicial to Revenue. More

ECONOMICS
We need to fight `the fatigue of Green Revolution'
Indian Agriculture in the New Millennium, edited by N. A. Majumdar and Uma Kapila, brings together articles by experts on policy and growth profile, investment and water, reforms and food security. Life and Work of M. S. Swaminathan, edited by Anwar Dil, celebrates the contribution of the great scientist to the field. The right diet for the weekend, says D. MURALI More

SPORTS
A different ball game
Splash, splash, thud! "Rahul, pass!" I heard Sujoy yelling out there on the small field outside my house. The 50-by-30-yard plot is one of the few still left where houses have not come up. On one side is a ... More

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Pick a Winner Stock Market Contest

Oriental Bank plans life insurance foray

10-year yields cross 8.2 pc

Fetching remunerative price for tomatoes

OECD makes strong case for cutting farm subsidies

Inflation tops 5% tracking all-round price hike

Left parties oppose divestment move

Budget targets the rich in Kerala

Sharad Yadav questions clearance to Goyal

Looking back
Jun. 11-Jun. 17
The importance of nurturing talent

What the upsurge in global capital flows indicates?

The FII `shock' to stock market

Stock market panics when politics dominates economics