OPINION
EDITORIAL
Above board?
THE DECISION OF the UTI Bank board of directors to first split the post of the Chairman and Managing Director into a non-executive chairman and a full-time managing director and then go back on it within a week is not the best advertisement of ...
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POLITICS
Protection in the skies
THE OWNER of Kingfisher Airlines, Mr Vijay Mallya, has done well to draw the attention of the Prime Minister, Dr Manmohan Singh, to the Government's plans to allow airlines with three years (and more) of flying ...
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TAXATION
Treaty constructions can be damaging
Is public interest sacrificed in the tax treatment of non-residents, asks K. Srinivasan
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It's time to uncork VAT
S. Madhavan on the implications of value-added tax
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Road rollers that failed to steamroller
LET us roll back to 1993 when the Andhra Pradesh Government hiked road tax on vehicles. The Road Rollers Owners Welfare Association in the state objected to the rise and challenged the validity of the order. When it was ...
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Double tax avoidance treaties — Impact on security transactions
The India-Mauritius Double Tax Avoidance Agreement is in news with the Finance Minister planning a revisit as and when it is expedient to do so having regard to economic, political and diplomatic considerations. For FIIs, setting up companies in Maur itius was useful to secure exemption from capital gains tax and concessional tax treatment on dividends. However, now with both exempt from Indian tax, the significance of the Treaty has been whittled down considerably. H. P. Ranina looks at the DTAAs.
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INCOME TAX
Rigging through off-period income
T. C. A. Ramanujam on a case discussing the plight of employees working on- and off-shore
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PEOPLE
The reformer and sage
EVEN AS fulsome praise has been lavished on P. V. Narashima Rao for his evangelical zeal in the pursuit of economic reforms when India was close to bankruptcy in the early 1990s, nobody paid him homage for the rare ...
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