OPINION
EDITORIAL
Controls on cement
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ENVIRONMENT
Protecting natural resources — Falling short on conservation
The ineffectiveness of the current legislation on environmentprotection and biosafety underscores the fact thatconservation is too serious an issue to be left to governmentdepartments. If the sustained diversity of our living resourcesis to be ensure d, people's supervision and oversight of thoselaws are necessary, say SHALINI BHUTANI and KANCHI KOHLI.
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TAXATION
Stamp duty value for immovable assets
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Transition to GST regime
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Claiming bad debts as a deduction
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Mutual funds as tax sanctuaries
Mutual funds in India do not pay income-tax, thanks to the almost blanket exemption conferred on them by Section 10(23D) of the Income- Tax Act, 1961. Contrary to the notion harboured in some quarters, this exemption isn't in deference to there ...
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INCOME TAX
Lax implementation of tax provisions
Penalties, pecuniary or otherwise, and prosecution provisions have to be an integral part of any taxing statute to ensure correct and timely compliance. Barring some honest taxpayers, compliance hinges on (i) how effective penal provisions ...
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Nipping the tax bud from nursery income
It is not thatannual Budgets always impose fresh levies on taxpayers. We do come across instances of Finance Ministers being over-considerate and giving relief to taxpayers based on judicial rulings. Handling of agricultural income in this ...
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LETTERS
Will REMFs deliver?
Thesis, anti-thesis
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