OPINION
EDITORIAL
Avoidable burden
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TAXATION
A treaty tale
Section 5 of the Income-Tax (I-T) Act taxes the global income of resident companies in India. It gets modified when the company has global operations and profits abroad are taxed in the source countries. Tax credit is given in the Indian ...
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An irrational exemption
That there is surplus cash sloshing around idly and that the company is over-capitalised with the excess capital pulling down the earnings per share (EPS) are the normal twin justifications for a buyback proposal. Hindustan Unilever Ltd’s ...
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On HP laptops with preloaded OS software
Laptops of Hewlett Packard (HP) were the focus of an apex court decision delivered on August 30. HP India Sales (P) Ltd had imported notebooks (laptops) with HDD (hard disc drives) preloaded with OS (operating system) software such as Windows ...
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Non-communication vitiates an order
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RBI & OTHER CENTRAL BANKS
RBI Annual Report 2006-07: Pragmatic remedies to sustain growth
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CREDIT MARKET
Sub-prime fallout: Beyond stock markets
The sub-prime lending storm did not break overnight. The clouds had been gathering strength for some months. Low interest rates and ample liquidity led to unbridled credit expansion, asset growth and proliferation of collateralised debt. The ...
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INTERVIEW
Top five tax issues in India from a global perspective Interview
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LETTERS
Judicial delays
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