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Articles published in Taxman, Taxation, CTR, BCAJ, SEBI and Corporate Laws (S & C Laws), Income Tax Report (ITR), The Tax Referencer (TR), Pune Chartered Accountants Society Journal (PCASJ), AIFTP Journal (AIFTPJ), The Chartered Accountant (CA), Sales Tax Review (S. T. Review), Ahmedabad Chartered Accountants Journal (ACAJ), Company Law Institute (Co. Law. Inst.), Economic Times (ET) & Financial Express (FE) for the period June, 2006 to July, 2006 A655 has been arranged and indexed topic-wise.

Topic Author Magazine Volume Page
A        
Accounting         
Principles of Software Accounting :
Expenses and Revenue 		 Prashant Kumar  TR 89 203
Impact of Deferred Tax Facility on Firm Value  M. S. Narasimhan & 
B.V. Harisha 		 CA  55 No. 1 56
Disposal of partial interest in subsidiary– Case study  S. Ramachandan  CTR 203 154
Tax Accounting Standards vis-à-vis related ICAI Accounting Standard  Arun Gopal  TR 90 4
Anonymous Donations        
New Taxing Scheme for Anonymous         
Donations  Akhilesh Kumar Sah Taxation  193 9
Assessment/Reassessment        
Notice under s. 142(1) after annulment of assessment in First Appeal R. Santhanam CTR 203 25
Time limit for completion of assessments under
the provisions of ss. 153(2A) and 153(3)(ii)		 Punita Bansal  CTR 203 46
Issue of notice for assessment after expiry of assessment year R. Santhanam  Taxation  192 47
Meaning of ‘Regular Assessment’  in sections
234A & 234B of Income-tax Act, 1961 		 T. N. Pandey TR  89 486
Slicing of time limit — Whether result oriented  Minu Agarwal  CTR 203 94
Reassessment without bar of limitation  R. Santhanam  CTR 203 89
Dropping of proceedings may amount to “order” Dev Kumar Kothari  ITR 284 19
Procedure of Assessment  S. N. Puranik  PCASJ 5 Part 1 65
Appeals        
Condonation of delay in filing appeal due to rectification action  R. Santhanam  CTR  203 1
Guidelines for filing Departmental appeal  R. L. Sangani  CTR 203 15
Departmental Appeals under the Income
Bhupendra Shah -tax Act, 1961 		 Taxmann  153 14  
Ambit of the Powers of the Commissioner (Appeals)  Mrs. Padmini Srivatsan  Taxation  193 15
Agricultural Income        
Exemption for agricultural income under the
IT Act 		 C. S. Padmanabhan  CTR 203 69
Audit         
Co-operative Societies — How to conduct        
Audit function  Vinod Shankar TR 90 108
Check list and requirements for VAT 
Audit 		 Suhas P. Bora  PCASJ 5 Part 1 61
B        
Business Expenditure/Disallowance        
Ceiling on deduction of cash expenditure 
– Is s. 40A(3) superfluous 		 Minu Agarwal  CTR 203 31
Allowability of Speed Money, Illegal        
Payment or a Payment opposed to Public        
Policy  N. Chandra  TR 89 622
Eligibility for investment allowance on computer N. Vija Kumar Taxmann 153 33
Cash payment exceeding prescribed limits – Allowability in undisclosed/ Illegal business Kedar Nath Bohra  TR  89 570
Banking         
Risk & Value Management in Banks  Dr. V. Subramanian  CA 55 No. 1  123
C        
Capital Gain        
Wrong treatment of right shares as long-term capital assets  R. Santhanam  CTR 203 57
Tax implication of a family arrangement  Bhupendra Shah Taxmann  153 132
Anomaly in section 54EC of I. T. Act, 1961
Due to change through Finance Act, 2006		 Akhilesh Kumar Sah  Taxation  192 1
Capital Gains arising out of transfer of listed securities & units: Taxation & exemption
thereof		 Akhilesh Kumar Sah  Taxation  192 41
Govt. caps Capital Gain bonds at Rs. 6000 cr. Hema Ramkrishnan & Shaji Vikraman ET  5/6/06 1
Acquisition of residential house outside India – Whether within the contemplation of s. 54 Minu Agarwal CTR 203 119
Trader or investor – The dividing line  T. C. A. Sangeetha  CTR 203 165
ITAT holds sale of paintings as personal effects not liable to tax! Tax collector cannot touch Art collections!  Mukesh M. Patel Taxmann 154 1
Company/Corporate        
Board meetings through video conferencing  S. Venugopalan  S & C Laws 68 175
Liabilities of Directors  S. Venugopalan  S & C Laws 68 189
The remuneration committee and its role in Corporate Governance S. Venugopalan  S & C Laws 68 245
Effective functioning of Audit Committee R. Balakrishnan  S & C Laws  68 262
Certification of compliance required as per
clauses 47(c) and 49 of Listing		        
Agreement & SEBI Circular dated 31-12-2002 R. Balakrishnan  S & C Laws  68 301
Electronic filing of balance sheet with registar  S. Venugopalan  S & C Laws 68 344
Registration of charges with registrar by electronically filing e-form 8 in MCA 21 portal S. Venugopalan  S & C Laws 68 346
Should Share Losses of Companies due to valuation of stock be treated as ‘Speculative’? K. L. Chandak  CA 55 No. 1  91
Recovery of tax arrears of company in
liquidation from director		 R. Santhanam  CTR 203 145
Recovery of a Company’s Property through
process of Criminal Law 		 Vivek Dhamankar & Sandeep Jain CA 55 No. 1  83
“Membership by Agreement in Writing” for becoming Member of Company  Avaneesh Dvivedi  TR  90 50
Filing of Forms with Registrar of Companies
under MCA 21		 R. Balakrishnan  S & C Laws 69 147
Evaluation of performance of non-executive
board members		 R. Balakrishnan  S & C Laws 69 160
Training for Independent Directors S. Venugopalan  S & C Laws 69 120
Risk Management — An essential facet of corporate governance T. N. Pandey  S & C Laws 69 103
CBDT         
CBDT Demystified  B. R. Nagaraja Rao  ITR  284 13
The correct perspective concerning much
maligned draft CBDT instructions		 T. N. Pandey Taxation  193 7
Sensex Plunge : How CBDT’s (Draft) 
Instructions have contributed to it?		 T. N. Pandey Taxmann  153 121
Chartered Accountant        
Role of Chartered Accountant in Rural Development  Dr. Nand Kishore Sharma Taxmann  153 21
Council of ICAI        
Preliminaries to be complied with by Council
of ICAI before referring case of C. A. to Disciplinary Committee		 T. N. Pandey  TR 89 203
D        
Deductions        
DEPB – Claim under section 80HHC –Some misconceptions  P. S. Gopalkrishnan  ITR  203 7
Amendments in section 80HHC - Profit on
transfer of DEPB, what does it mean?		 Dilip Vadodaria Taxmann  153 65
Captive power plants – Deduction under
section 80-IA		 Rohit Jain  Taxmann  153 106
Derivatives        
Address margin trades and the derivatives
market 		 Deena Mehta  FE 26-6-2006 7
Depreciation        
Unallowed or lapsed depreciation can be
added back in WDV 		 Dev Kumar Kothari  CTR 203 81
Unabsorbed depreciation and deduction u/s.
10B		 H. Padamchand Khincha BCAJ 39-B  Part 4 393
F        
Family Partition & Family Arrangement        
Introduction & Overview  V. H. Patil IT Review  XXXII No. 3 9
Family Partition – General Aspects  Vipul Joshi  IT Review  XXXII No. 3  14
Family Partition – Tax Aspects  Anil Harish  IT Review XXXII No. 3 21
Family Arrangement – General Aspects Keshav B. Bhujle & 
Kishor V. Satwick 		 IT Review  XXXII No. 3  24
Family Arrangement – Tax Aspects  Balkrishna Jhaveri  IT Review  XXXII No. 3  34
Stamp Duty & Registration  Anup P. Shah  IT Review  XXXII No. 3  41
Specimen Draft  Anil Harish  IT Review  XXXII No. 3  47
Important Case Laws  Vijay Kakwani IT Review  XXXII No. 3  49
Fringe Benefit Tax        
Fringe Benefit Tax – Taxation of Capital Expenditure and controversies arising therefrom Vinod Shankar  TR 89 633
Some issues on Fringe Benefit Tax P. N. Shah  BCAJ 39-B / Part 3 257
Huge FBT differences put taxman on high alert  Subhomoy Bhattacharjee & M. K. Venu ET 24-7-2006 1
Finance Act         
Finance Act, 2006 – An Overview  S. Venugopalan  Taxmann  153 77
Finance Act, 2006 – Assessment related
changes 		 Akhilesh Kumar Sah Taxation  192 19
Finance Act 2006 – Need for amendments
with retrospective effect in certain  provisions		 Sanjay K. Agarwal  BCAJ 39-B  Part 3 275
H        
Hindu Succession Act, 1956        
Rights of women subsequent to amendment
in Hindu Succession Act, 1956		 Nisha Bhandari  TR 89 575
High Court         
Determination of substantial question of law
under s. 260A – Whether constitutes a binding appellate order		 Minu Agarwal CTR 203 6

 
I        
Interest         
Entitlement to interest on proceedings dropped
in assessment 		 V. Ramaswami CTR 203 78
Of Interest on Interest Shantimal Jain  Taxation  192 16
Income        
Incentive by way of stock appreciation rights is salary or vocational income  Dev Kumar Kothari  CTR 203 19
Nature of Government subsidy – Capital or revenue  M. S. Prasad  CTR 203 124
Income-tax Act         
Competing consideration of development
vis-à-vis widening of tax base : A study of Income-tax Act 		 Sharad Kothari  ITR  283 19
Simplification of the Income-tax Act – Some thoughts  V. Swaminathan  Taxmanm  153 50
New Income-tax Act : Why tax-payers are not taken into confidence? T. N. Pandey Taxmann  153 85
Income Tax Authorities         
Powers and duties of Assessing Officers D. S. Walia CTR 203 41
Industrial Law         
Judiciary Metamorphosing Industrial Law  Shantimal Jain  CA  55 No. 12  1777
International Taxation         
Eligibility to access Tax Treaty  N. K. Bhat  IT Review  XXXII No. 4 9
Business Connection and Attribution of Profits Radhakishan Rawal  IT Review  XXXII No. 4 17
Presumptive Tax Provisions for Non-Residents  Rajiv G. Shah  IT Review  XXXII No. 4 30
Service Tax on International Transactions  Sunil Gabhawalla IT Review  XXXII No. 4 37
Can a Government be taxed?  Rashmin Sanghvi IT Review  XXXII No. 4 51
Recent Developments at OECD – Changes in Commentary? Keyur Shah & Poonam Mehta IT Review  XXXII No. 4 58
Structuring of Outbound Investments
– Regulatory Aspects 		 Dilip J. Thakkar IT Review  XXXII No. 4 71
Taxation of Artistes and Sportsmen Pankaj Bhuta &
Vaibhav Doshi 		 IT Review  XXXII No. 4 75
Non-Discrimination  Gaurang Gandhi  IT Review XXXII No. 4 86
Taxation of Telecasting Companies  Kirit Dedhia  IT Review  XXXII No. 4 92
Taxation of Foreign Banks  Nilesh Kapadia & 
Vikram Bohra		 IT Review  XXXII No. 4 102
Certain Important Concepts under Double Tax Conventions  Natwar G. Thakkar IT Review  XXXII No. 4 110
International Decisions on Transfer Pricing  Vispi T. Patel  IT Review  XXXII No. 4 121
Transfer pricing scrutiny limit to be tripled  Hema Ramkrishnan ET  19-6-2006 9
Transfer pricing and Indian Double Taxation Avoidance Agreements Surendra Bhargava  Taxmann  154 127
Interpretation of direct tax avoidance 
agreements 		 Freddy R. Daruwala Taxmann  154 49
Absolutes & Law – Transfer pricing Rashmin C. Sanghvi  Taxmann 154 15
Doubly taxes income under s. 91  M. S. Prasad CTR 203 10
L        
Loss        
Can loss return be revised? Bhupendra Shah  Taxmann  153 58
M        
MAT        
SSI – Whether liable for MAT even if it is
“sick”? 		 Yogendra Bangar  ITR  283 1
Minimum Alternate Tax : Review of 
amendments over a period of nineteen years		 Dr. Amita S. Kantawalla Taxmann  153 113
Mutual Funds        
Investing in Mutual Funds — A Primer Pawan Prakash  TR 90 103
Investment in Mutual Funds — Points to be considered  U. K. Datta  TR 90 71
N        
National Tax Tribunal        
National Tax Tribunal Act, 2005 – Related
aspects		 P. Varadraj  TR 89 628
NGO         
Role of Chartered Accountants in India’s NGO Sector – An Emerging Opportunity M. Kandasami  CA  55 No. 12  1700
NGOs – Accounting and Legal Intricacies Anand Pagaria  CA 55 No. 12 1716
NGOs and Foreign Contributions Y. Srinivas CA 55 No. 12 1744
NRI        
Benefits available to non-residents under non-discrimination clause of Indian treaties  Surendra Bhargava  Taxation  192 35
Safe harbours by correct classification of income of non-residents  Surendra Bhargava  Taxation  193 1
P        
PAN        
PAN seekers complain about poor infrastructure facilities Prachi Karnik FE 9/6/06 9
One man, one PAN, says IT  Deepshikha Sikarwar ET 24-7-2006 7
Plant