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PRINCIPAL PURPOSE TEST
India tightens Sri Lanka tax treaty with anti-abuse ruleIndia has amended its tax treaty with Sri Lanka to introduce a Principal Purpose Test (PPT), allowing authorities to deny treaty benefits w...- Accounting fraud: Every time, the same queue. The company, the auditor, and shareholders at the endBy the time a “going-concern” paragraph appears in an audit report, the trouble is usually several quarters old. The earlier signals are el...
- What Leaders Get Wrong About Strategic AlignmentA survey of 400 executives identifies the most common mistakes—and how to avoid them.
- These mid-cap stocks with ‘Strong Buy’ & ‘Buy’ recos can rally over 25%, according to analystsThe hope for the bulls at this point of time is that the market stays in a stock-specific mode. So, if a company announces Q1 FY27 numbers ...
- These large-caps have ‘strong buy’ & ‘buy’ recos and an upside potential of up to 25%It was, probably, not just the Indian markets which took the fresh US-Iran flare-up in its stride. The non-tech part of the US markets also...
- These mid-cap stocks with ‘Strong Buy’ & ‘Buy’ recos can rally over 25%, according to analystsIn the stock market, everything has to be seen in context. Look at how the market was disappointed because crude oil prices inched up and c...
- This is how a company tricks you into thinking it's bigger than it is in realityRevenue is not always the amount written on the invoice. The final number can change because of rebates, returns, penalties, warranties, cu...
- Gold sitting idle at home? Here's how it could earn you an income and what to watch out forIndians traditionally hold gold as jewellery and a store of wealth, but it often sits idle. Gold leasing offers a way to earn returns by le...
- Should they now be part of a long-term investing framework? 7 healthcare stocks with upside potential of up to 25%India’s healthcare market may grow steadily, but hospital chains can grow faster as formalisation continues. Healthcare is all about market...
- Sold, or just shipped? How sales figures can be manipulated – and how you can spot itGoods left the warehouse. The invoice went out. So it must be a sale, right? Not always. Under the rules, a sale counts only when the custo...
- These large-, mid- and small-cap stocks can give more than 25% return in 1 year, according to analystsAs the old saying goes: Nothing can be ruled out on the street. Which means that one should be prepared for anything. Now, what is the prob...
- For long-term investors: Boring portfolio that wins difficult years; 5 large-cap stocks with upside potential up to 20%A sector leader is not just the company with the largest market share. Market share matters, but it is a result, not a cause. The cause is ...
- These large- mid- and small-cap stocks can give more than 25% return in 1 year, according to analystsAs the bulls attempt another serious comeback, the market again faces a familiar question: Are valuations still too high, or have they reac...
- Why the world is betting on China again, and what India must do about itChina's business environment prioritizes market share with strong government backing. The nation has shifted to high-quality, high-speed pr...
- Will peace get a chance, and bulls make a comeback? 5 large-cap stocks with an upside potential of up to 26%A peace deal, if it comes, will not mean the Gulf region has become stable. It will only mean that current tensions have been paused. The k...
- Warren Buffett on stock market: Fools give you reasons, wise men never tryWarren Buffett gave himself a D in capital allocation – his worst grade ever. But the confession came along with a warning that would prove...
- The accounting trick used by companies to make a weak balance sheet look strongIn one recent case, a large investment sat comfortably under equity until the auditor read the shareholders' agreement, found a buyback cla...
- These mid-cap stocks with ‘Strong Buy’ & ‘Buy’ recos can rally over 27%, according to analystsWe are in a phase in the US-Israel-Iran war where statements are made, then retracted. And, in a matter of just 48 hours, they are made all...
- These large- and mid-cap stocks can give more than 25% return in 1 year, according to analystsThere are market phases when one risk dominates. Then there are phases like this, when risks arrive from every direction and refuse to stan...
- Change drivers : creating industry-wide impactThis article highlights individuals driving innovation and trust in various sectors. Shiva Sankeerth Reddy Yarradla is revolutionizing ente...
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