The Hindu Business Line : Monday, February 08, 2010

MENTOR

AUDITING: Audit of public sector enterprises
Recently, in the context of discussion on quality of audit, serious concern has been expressed on the issue of independence of auditors in the private sector. While adjudging the quality of audit in private sector and that of public ...

ACCOUNTING STANDARDS: When to exercise prudence
Prudence is something which every one exercises in day-to-day life. Prudence, according to the Oxford Dictionary, means “careful to avoid undesired consequences, circumspect, discreet”. It implies that the person should ...

PEOPLE: 60 Seconds Chief
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INCOME TAX: ‘Personal effects'
There seems to be a remarkable similarity between the exclusion from the definition of ‘personal effects' in the context of defining the term ‘capital assets' and the definition of ‘property' given in the context of gifts. ...

INCOME TAX: Capital gains on shares
Well, what perhaps makes you ask this question is the threat held out by the Direct Taxes Code (DTC) which proposes to end the preferential treatment to capital gains from the share market and treat them like any other income but for a few ...

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