Volume 48, Issue 1, January 2013

Published: 2015-09-07

From the Editor's Desk

  • From the Editor's Desk

    5-5
    DOI: https://doi.org/10.33516/maj.v48i1.5-5p

President's Communique

  • President’s Communique

    Rakesh Singh
    6-9
    DOI: https://doi.org/10.33516/maj.v48i1.6-9p

Chairman's Communique

  • Chairman’s Communique

    Sanjay Bhargave
    10-10
    DOI: https://doi.org/10.33516/maj.v48i1.10-10p

Cover Theme

  • Understanding Infrastructure and some Options for its Financing

    Shyamal Banerjee
    11-19
    DOI: https://doi.org/10.33516/maj.v48i1.11-19p

  • The Emerging Landscape of Infrastructure Financing in India

    Sujit Kumar Roy
    20-26
    DOI: https://doi.org/10.33516/maj.v48i1.20-26p

  • Infrastructure Finance (IF)-Way to Achieve Economic Development (Study on Financing in Urban Infrastructure)

    Susanta Kanrar
    27-33
    DOI: https://doi.org/10.33516/maj.v48i1.27-33p

Taxation

  • Tax Titbits

    S. Rajaratnam
    34-35
    DOI: https://doi.org/10.33516/maj.v48i1.34-35p

  • A Landmark Ruling on Central Excise Valuation

    T. C. A. Ramanujam, T. C. A. Sangeetha
    36-37
    DOI: https://doi.org/10.33516/maj.v48i1.36-37p

  • Price below the Cost of Production-Not Normal Price-Price Based on Costing to be Assessable Value

    Anil Sharma
    38-39
    DOI: https://doi.org/10.33516/maj.v48i1.38-39p

  • General Anti-Avoidance Rules (GAAR): An Objective Analysis

    Meena R. Chandawarkar, S. B. Kamashetty
    40-45
    DOI: https://doi.org/10.33516/maj.v48i1.40-45p

  • Penalizing Misfortunes: Draconian Penal Codes in Indirect Tax Laws-The Case for Reform

    Ravindran Pranatharthy
    46-48
    DOI: https://doi.org/10.33516/maj.v48i1.46-48p

Audit

  • Highlights of Order Dt. 6th November, 2012 by MCA, CAB Regarding Automatic Cost Audit

    V. R. Kedia, Mihir P. Turakhia
    49-51
    DOI: https://doi.org/10.33516/maj.v48i1.49-51p

  • Internal Audit-A Tool for Continuous Improvement

    Jitendra Prasad Shaw
    52-56
    DOI: https://doi.org/10.33516/maj.v48i1.52-56p

Contemporary Issue

  • Shadow Price from the Perspective of Management Accountant

    Subir Chakrabarty
    57-60
    DOI: https://doi.org/10.33516/maj.v48i1.57-60p

Case Study

  • Kingfisher Airlines-King of Good Times Trapped in Bad Weather

    J. N. Mukhopadhay, Subhendu Dey, Prithviraj Bannerjee, Soumali Dutta
    61-71
    DOI: https://doi.org/10.33516/maj.v48i1.61-71p

Financial Reporting

  • Corporate Financial Reporting in India: The Impact of Revised Schedule VI

    Bhabatosh Banerjee
    72-77
    DOI: https://doi.org/10.33516/maj.v48i1.72-77p

Governance & Ethics

Management

  • Emerging Trends of Business and HR in Banks

    Jai Deo Sharma
    81-90
    DOI: https://doi.org/10.33516/maj.v48i1.81-90p

Institute News

  • Guidance Note on Cost Accounting Standard on Cost of Utilities (CAS-8)

    91-124
    DOI: https://doi.org/10.33516/maj.v48i1.91-124p