The Hindu Business Line : Monday, December 25, 2006

AUDITING
Casual Vacancy of auditor — Nothing casual about it
A vacancy in the office of the auditor of the company before the term has expired is a casual vacancy. The term has not been defined in the Act. But there are several circumstances in which the casual vacancy arises. The term used may be `casual' ... More

ECONOMY
To the poor, alcoholism can be more dangerous than killer waves
Story so far: Official work takes me to Kolkata. Before returning, I hire a taxi to visit Singur, the focus of land controversy. I meet Kashinath, a farmer there, who is in a dilemma whether to sell his land for the new factory. "Without ... More

TAXATION
Tax on input services
Will rebate be allowed on service tax paid in input services used in manufacture of goods or rendering of taxable services which are later exported out of India? R. Satish, email Yes. The Finance Act, ... More

In the land of deferred taxes
Wafers had spent the day arguing with her client. The guy was a half nut; at least that was her perception. The issue related to deferred tax assets and deferred tax liabilities. Accounting standards was never her favourite topic. The fact that ... More

MANAGEMENT
Dealing with differences
There are all kinds of people. To manage people one must accept the fact that no two people think and behave in the same manner. I have listed some categories of people and with it tips on how to handle them: Hostile aggressive: Stand up ... More

HUMAN RESOURCES
Kalam Speak
Blog at: http://SticklishIssues.blogspot.com

EVENTS
Number Crunch
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Just Do IT
B.Ramakrishna - Dy DGFT (Retd) - Ghaziabad - krishnabr1942 at gmail.com, D.B.Shastri - Creative Head - Touchstone Advertising P Ltd - Hyderabad - dbshastri at gmail.com, Dhruv Dingliwal - Junior Software Engineer - Accenture Services P Ltd - ... More

INCOME TAX
FBT on security service
Our company provides to the employees furnished accommodation in its factory premises on a nominal rent of Rs 40 per month. We hire some agencies for the security of colony. Will the amount payable to security agency attract fringe ... More

PEOPLE
Fortunate to be working with the differently-abled
Mr Suresh Kamath is Managing Director, Laser Soft Infosysytems Limited. An engineer by training, he holds an M. Tech from the Indian Institute of Technology (IIT) Madras, and was given the `Distinguished Alumni' award by IIT-Madras in 2001. He ... More

BOOKS
Get out of the `dog' quadrant
Sales should normally translate to additional profits or reduced losses. But the opposite may happen, with each additional sale only adding to losses, or reducing profits. Such a situation can occur `for products in the dog quadrant of the BCG ... More

A sniff test
Before you begin writing, it is worth reading How to Read a Novel, by John Sutherland, from St Martin's Press (www.stmartins.com). "An alternative title for this book might be `Reading in an Age of Plenty' or, more eye-catchingly, ... More

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In the land of deferred taxes

Tax on input services

Looking back
Dec. 17-Dec. 23
Loss as asset — an oxymoron?

Prevent inappropriate expression of anger

Is the argument of greater good, good enough?

What's the rationale behind share buyback?