The Hindu Business Line : Monday, July 27, 2009

MENTOR

ACCOUNTING STANDARDS: Assessing earnings quality
In recent times, when majority of companies have witnessed a decline in earnings, the focus has been on quantity of earnings. This is because earnings quantification is relatively easier to undertake and communicate whereas quality is matter ...

TAXATION: MAT amendments — from bad to worse
The tagline of a famous consulting company reads “Go on. Be a Tiger”. An apt sentiment that was echoed in the inner walls of several corporate houses, days before Union Budget 2009. The Finance Minister had an opportunity to roar ...

PRIVATE PLACEMENT: Anchor investor
What exactly is the role of the anchor investor that SEBI has ...

COMPANY LAW: LLP taxability
The LLP Act itself maintains a studied silence on the issue. It would have been so much better had it spelt out the tax status of an LLP. One hopes the ensuing Budget would do it. Under the income-tax law, there is no difference in the ...

TAXATION: Political donations
As it is, donations to political parties recognised by the Election Commission made by individuals qualify for full deduction. And those made by corporates qualify within the limits laid down by the company law — 5 per cent of profits. ...

PEOPLE: 60 Seconds Chief
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