OPINION
EDITORIAL
Will it ease the burden?
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TAXATION
Is ICAI’s accounting standard on deferred taxation ultra vires?
Whether Accounting Standard 22 (AS-22) entitled ‘Accounting for taxes on income’ insofar as it relates to deferred taxation is inconsistent with and ultra vires the provisions of the Companies Act, 1956, the Income-tax ...
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Convergence of Indian tax system and globalisation
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Tax implications of development agreements
Construction of flats under a development agreement is now the order of the day in urban areas. Generally, the land owner grants a power of attorney to the developer authorising him to sell an undivided interest in the land to the prospective ...
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Is ‘freedom’ contagious?
“I am neither an economist nor an entrepreneur,” said Dr Rene Klaff, Regional Director, South Asia, Friedrich Naumann Stiftung fur die Freiheit, when delivering the opening remarks at a round table on ‘liberalism and status ...
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TEXTILES
Textile industry: Global challenges
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INCOME TAX
Benefits of filing a revised return
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LETTERS
Palm oil imports
Net threats
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