The Hindu Business Line : Saturday, January 04, 2003

Resounding salvo
AT THIS TIME last year, if some one had said that one could talk on the telephone from New Delhi to Chennai for less than Rs 3 per minute, one would have only been ridiculed. But the virtual decimation of long distance rates in one year from Rs ... More

TELECOMMUNICATIONS

Changing telecom scene — All wired for war
The telecom sector is all abuzz. With Reliance Infocomm offering dirt-cheap tariffs and cellular operators slashing rates, the country's telecom market structure is set for transformation. Amit Kapoor and Prasad Deshmukh foresee good times for the c onsumer. More

All is fair when the war is on airtime fare
THE announcement by the cellular operators to peg the long-distance call tariff to a sub- Rs 3-level has spelt the "death of both distance and time", as Mr Sunil Mittal puts it. What that means for an economist is to unplug two variables from the ... More

AUDITING

Complex accounts and audit special
T. C. A. Ramanujam on a recent High Court ruling that mere assumption that accounts are complex would not be enough to invite special audit More

PHARMACEUTICALS

Enabling the disabled
T. N. Pandey on the need to review the deduction under the I-T Act for handicapped dependants More

POLITICS

Why this baiting?
WE hear about the Uniform Civil Code as if it is a panacea for all evils in our society, particularly as it is used as a stick to beat the Muslims with. Before one is asked to accept the Uniform Civil Code is it not necessary that a draft code be ... More

TAXATION

Final report of Kelkar Committee — Essentials of tax theory sidelined
Unproductive consumption expenditure has been increasing in India, both in absolute and in ratio terms. It is incorrect to assume that, allocation-of-resources-wise, the final Kelkar report is neutral. Rather, it seems to offer incentives for more un productive expenditure. The worship of current consumption is the hidden goal — unaffordable in a poor country. More

Dot the i's and cross the t's
R. Anand on how tax laws can further the cause of education More

The missing `backward'
S. Murlidharan on why Kelkar is not talking about carry backward of losses More

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