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INDEX OF VOLUME 60 [ JULY 2011 TO JUNE 2012 ] OF THE ...

INDEX OF VOLUME 60 [ JULY 2011 TO JUNE 2012 ] OF THE ...

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Messages<br />

• President of India Smt. Pratibha<br />

Devisingh Patil, 18<br />

• Vice President of India Shri Hamid<br />

Ansari, 20<br />

• Minister of Corporate Affairs Shri<br />

Murli Deora, 22<br />

• Governor of Madhya Pradesh CA.<br />

Rameshwar Thakur, 24<br />

• Deputy Chairman Rajya Sabha, Shri<br />

K. Rahman Khan, 26<br />

• Minister of State for Corporate<br />

Affairs Shri R. P. N. Singh, 28<br />

Minimum Alternate Tax<br />

• See under heading ‘Articles/Taxation’<br />

Mobile Computing<br />

• See under heading ‘Articles/Tech<br />

for You’<br />

Modvat Credit, 1350<br />

Municipal Bonds<br />

• See under heading ‘Articles/Banking<br />

and Finance’<br />

Mutual Fund, 136<br />

National Update, 168, 337,482, 617,<br />

765, 926,1263,1409,1750, 1901<br />

NBFCs, 346<br />

Negative List of Services<br />

• See under heading ‘Articles/Union<br />

Budget’<br />

Negotiable Instruments Act<br />

- See under heading ‘Legal<br />

Decisions’<br />

New Publications, 171, 340, 496, 787,<br />

788, 946, 1281, 1426, 1<strong>60</strong>7<br />

Non-resident, 232, 536, 538, 851<br />

Nostalgia & From the Archives<br />

• Role as an Auditor, 80<br />

• Some Problems Facing a Practising<br />

Accountant, 84<br />

• Role of an Accountant and auditor<br />

In National Economy, 88<br />

• Speech at Third Annual Meeting of<br />

the Council of ICAI, 92<br />

• On Social Responsibility of an<br />

Accountant, 165<br />

www.icai.org<br />

Notified Jurisdiction Area<br />

• See under heading ‘Articles/<br />

International Taxation’<br />

Offences by Companies, 1028<br />

Ombudsman<br />

• See under heading ‘Articles/<br />

Corporate and Allied Laws’<br />

Opinion<br />

• Treatment of loss arising on sale<br />

of under performing assets and<br />

associated liabilities to a group<br />

company of the supplier of the<br />

assets, 147<br />

• Capitalisation of interest during<br />

pre-operative period in Cable<br />

and Telecommunication Industry,<br />

262<br />

• ESOP accounting on account of<br />

revision of the exercise price, 416<br />

• Segment Reporting, 561<br />

• Accounting for Leave Liability, 710<br />

• Depreciation on freehold land<br />

having mineral reserves and the<br />

internal roads constructed in the<br />

premises of the company, 867<br />

• Treatment of tax Expense on<br />

Deemed Income Under Section<br />

56(2) (viia) of the Income Tax<br />

Act, 1961 Arising on Purchase of<br />

Investments, 1035<br />

• Accounting treatment of success fee<br />

paid to financial advisors, 1202<br />

• Accounting for Sales Returns,<br />

1355<br />

• ICAI Committees <strong>2012</strong>-13, 1415<br />

• Accounting for payments made in<br />

respect of land pending execution<br />

of conveyance deeds and borrowing<br />

costs incurred in respect thereof,<br />

1584<br />

• Computation of Depreciation on<br />

Extra Shift Workings, 1669<br />

• Revenue Recognition in Case of<br />

Construction Contracts, 1825<br />

Our New President, 1302<br />

Our New Vice President, 1303<br />

Payroll Software, 1285,1762<br />

Permanent Establishment<br />

• See under heading ‘Articles/<br />

International Taxation’<br />

� <strong>INDEX</strong> �<br />

Photographs, 014, 210, 376, 524,<br />

672, 838, 998, 1146, 1318, 1474, 1630,<br />

1786,<br />

Post- Budget Memorandum<br />

• Direct taxes, 1672<br />

• Indirect taxes, 1677<br />

Presidency Insolvency Act<br />

- See under heading ‘Legal Decisions’<br />

Prize Chit and Money Circulation<br />

(Banking) Scheme Act, 318<br />

Professional Skills<br />

• Certificate Course offered by ICAI,<br />

127<br />

Profile<br />

• New Corporate Affairs Minister, 374<br />

• Our New President, 1302<br />

• Our New Vice President, 1303<br />

Quick Insight, 785<br />

RBI<br />

- See under heading ‘Circulars/<br />

Notifications’<br />

Readers Write, 372, 522, 670, 836,<br />

996, 1144, 1320, 1628, 1784,<br />

Reassessment, 1807<br />

Recovery of Excise Duty, 547<br />

Recovery of Service Tax, 1189<br />

Refunds, 1571<br />

Religious Trust/Institution, 1331<br />

Remission or Cessation of Trading<br />

Liability, 230<br />

Remuneration, 1182<br />

XV<br />

Renting of Immovable Property, 688<br />

Report<br />

• ICAI celebrates tradition of<br />

professional excellence, launches<br />

New Initiatives on its 63 rd Foundation<br />

Day, 216<br />

• ICAI International Conference<br />

Highlights Role of Accountants in<br />

Ensuring Inclusive Growth, 1167<br />

<strong>THE</strong> CHARTERED ACCOUNTANT september <strong>2012</strong> 161

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