Forex value fluctuations and liability of representative assessee
A person owing money to a contractor who has given a sub-contract to the assessee. The receipt of the assessing officer or the tax recovery officer constitutes a good and sufficient discharge of the liability of such person to the assessee.

A case for debate
Too much is being made of the release of the country's draft nuclear doctrine. It is, after all, a draft which will form the basis of discussions and only then adopted by the new Lok Sabha.

Roadblocks to employee stock option schemes
It was not as if, before the introduction of Sebi guidelines on ESOPs (i.e., employee stock options and employee share purchase schemes), that it was not possible to issue, in India, ESOPs or that no company had issued them.

  Draft nuclear doctrine - A welcome step
  The task at Seattle
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