tax on income‚ while capital gains are not chargeable to income tax. Generally‚ income has the characteristics of repetitive‚ flow from a source of income and received in the ordinary course of business. It must also be examined from the recipient ’s perspective. On the other hand‚ capital receipts are non-business income and it arises independently‚ that are not considered as business income and treated as capital gain. For instances‚ realisations from long term investment or personal assets are
Premium Taxation Tax Contract
CASE STUDY – THE UO SWIFT Ltd. UO Swift Ltd. was promoted for nineteen years back as a company manufacturing automobile parts with an investment of Rupees 5 crores by Ismail Oberai. He took over as its chief executive and is occupying the same position till date. Ismail is an automobile engineer himself possessed rich experience of working abroad and in Hindustan Motors Ltd. in India. He is dynamic and risk-taking. He always emphasized on maintaining high quality standards. Initially‚ the products
Premium Supply and demand Market Foreign exchange market
PART 1 SWOT Analysis 1.1 Industry Analysis Porter’s five forces analysis is presented as below for industry analysis of Kathmandu: Industry Competition→High | * Leadership in clothing and equipment retail in Australia and New Zealand. * Competitors within this area include | Barriers of entry→Medium-High | * Relatively low level of product design differentiation * High barriers for technically credible products | Threat of substitutes→Medium-High | * A wide variety of other
Premium Pricing Strategic management Stakeholder
16949‚ ISO 14001/OHSAS 18001-2007 etc. TPM initiatives improved the plant performance in all areas. MRF Kottayam unit also registered small scale energy saving projects for carbon credits and its liaison works with UNFCCC being done by consultants M/s. Ernst and Young. Its turnover crossed the 6100 crore mark in 2008. MRF has the widest product range among the domestic tyre companies as it makes tyres for all class of vehicles from trucks to two wheelers and
Premium Tire
vital points. Since the selected sample is "RENWIC‚ JAJNESWAR & CO. (BD) LTD". So all of its information is related along with this company. They are cited below. 1.1 Statement of the Problem: Financial Statements are derived from a historical cost-based accrual accounting system employing system employing generally accepted accounting principles. The two primary statements are the income statement and the balance sheets. A Company ’s income statement reports operations over a period; the balance
Premium Balance sheet Financial statements Financial ratio
4. People Aspect of ACI Logistics To understand where the company stands today‚ how it came up to this position and where it may go forward‚ we may look into the top management of the company who makes the strategic decisions and guidance. Moreover since retail chain management is a newer concept in Bangladesh‚ there is less resource persons in this area and hence training up employees at different level of procurement‚ outlet management has become a critical success factor. 4.1 Starting the Dream
Premium Supply chain management Management
The supermarket industry has been considered one of the most prosperous industries for Woolworths. Woolworths is operating in several different industries. In 2007‚ examples of the major brands operating under Woolworths Limited included Woolworths/Safeway supermarkets‚ Dick Smith Electronics and Dan Murphy’s. The supermarket industry consists of very few major players‚ which is kind of an oligopoly market type. In this industry‚ businesses retail a large range of products‚ especially focusing in
Premium Retailing Convenience store Supermarket
Bharat Coking Coal Ltd. vs. M/s. L.K. Ahuja & Co. In respect of certain contracts of work assigned by the appellant certain disputes having been arisen‚ the matter was referred to arbitration. Two awards were made and the same were filed in the court of the Civil Judge in two Title (Arbitration) Suits Nos. 37/86 and 40/86. By a common order‚ the trial court made the awards rule of court in entirety and decrees were drawn in terms thereof. An appeal was filed against the said common order before
Premium Arbitration Court Arbitral tribunal
Suggested Answers with Examiner’s Feedback Edited by Foxit PDF Editor Copyright (c) by Foxit Software Company‚ 2004 For Evaluation Only. Page 1 of 24 Question Paper Integrated Case Studies – I (MB371) : October 2007 Case Study (100 Marks) • • • This section consists of questions with serial number 1 - 7. Answer all questions. Marks are indicated against each question. Case Study Read the case carefully and answer the following questions: 1. “During the 1980s‚ BAL was the undisputed
Premium Bajaj Auto
A REPORT ON HRM PROBLEMS‚ APPROACHES‚ AND CHALLENGES AT Square Pharmaceuticals Ltd. By Nawfal Ahmed ID: 1321719 TO Dr. Nazmul Amin Majumder Course Instructor‚ MBA 509 A Report Presented in Partial Fulfillment of the Requirements for the Degree of Masters of Business Administration INDEPENDENT UNIVERSITY‚ BANGLADESH 23rd July‚ 2013 TABLE OF CONTENT EXECUTIVE SUMMARY……………………………………………………………………...... 5 1. Introduction I. Origin of The
Premium Human resource management Pharmacy Human resources