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EDITORIAL
IT’s poised for second wave
This period of slower growth should be used to examine if the sector can re-engineer to deliver value at lower costs and in quicker time. More

POWER
UMPPs: Vital step in journey towards ‘power for all’
More

TAXATION
An uncharitable deal for charities
More

Restricting the powers of the ITAT
More

Missing the penal tree for woods
Section 271(1) of the Income-tax Act, 1961, inter alia, says that “ if the assessing officer or the Commissioner (Appeals) or the Commissioner in the course of any proceedings under this Act is satisfied that any ... More

Is `demerger' route completely tax neutral?
Demerger does not find a specific reference in Section 49 with the result it is a mystery whether the original cost of acquisition for capital assets in the hands of the demerged company can be deemed to be the cost of acquisition for the resulting c ompany. More

IPR
World Intellectual Property Day — Why it should be celebrated
More

LETTERS

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