OPINION
EDITORIAL
Why a single regulator?
THE FINANCE MINISTER seems to have a set a regulatory cat among the commodity exchange pigeons. His statement last week in Mumbai that there should be convergence between the securities and the commodities market, and that the Government was ...
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CORPORATE
Tearing the corporate veil can be taxing
A sham, bogus or contrived transaction would, in appropriate circumstances, justify piercing the corporate veil. However, the tax authorities must act with circumspection while challenging the corporate status of an entity, says H. P. Ranina.
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POLITICS
Bush re-election: Terror, trade and ties
THE US President, Mr George W. Bush, has been re-elected for another term. The convincing victory, with a few million popular votes in his favour, must be reassuring for Mr Bush. The US approach to eliminating terrorism ...
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A dismal tale unfolds
I MET Mr Nair on November 2, the day Mr George W. Bush got re-elected for a second term in office. He seemed keen to know the outcome of the elections and turned despondent on being informed about it. Having known him ...
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TAXATION
Irrelevance of ownership
Legal ownership of assets is no longer a pre-requisite for claiming depreciation under the I-T Act, says T. N. Pandey
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From the left pocket to the right
R. Anand discusses a Tribunal decision on IDBI benefiting from its own scheme
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Does it seem uncanny that you can tax canned software?
IN A judgment dated November 5, running to more than 14,000 words, the apex court ruled that the Andhra Pradesh Government can tax the canned software of Tata Consultancy Services (TCS). For most of us, canned stuff is ...
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Promises best not made
T. C. A. Ramanujam on how incentives clutter the tax law despite the best intentions
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BOOKS
Economic lessons from the hotspots of innovation
SILICON Valley, Ireland, Cambridge, Munich, Sophia Antipolis, Sweden, Israel, Taiwan and Bangalore — these are the places you would find mentioned in a new book, not as tourist destinations but as showcases of ...
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