Expanding Concept of Sale the Taxation Dilemma

School of Legal Studies, Cochin University of Science & Technology

The power of taxation under the indian constitution

The Power Of Taxation Under The lndian Constitution, the subject of the present thesis has a wide ambit covering the entire federal field end deep constitutional significance traversing many of the principles like pith and substance, colourability, severebility etc. However, considerations of time, space and areas already investigated have indicated that the present study may be confined to the fundamental constitutional limitations end the federal problem. Thus the effect of fundamental rights, the commerce clause, immunity of instrumentalitis and the principle limiting the power of legislative delegation on the power of taxation has been studied. The distribution of taxes between the Union and units of the Indian federation leans so much over to the former and that part of this study has been directed to discover what devices can help the units to gain economic viability

Capital expenditure decision in private and public sector entreprises in India A comparative evaluation

This study is focussed on public and private sector The study is confined to industrial Public companies in the states of Kerala and Orissa along with companies in India. undertakings only. sector and private sector private sector companies in other states were studied. Even though the original plan of 190 companies as the sample size could not be accomplished, as the responses were very poor, but data could be collected frmn 6 public and 5 private sector companies in Kerala, 8 public and 8 private sector companies in Orissa along with 27 private sector companies in other states totalling to 54 companies. The number of years of data collected varies from 2 years to 6 years. Factors which are affecting capital expenditures and hence leading to the performance of private sector compared to public sector companies are studied. After the study and analysis, comparisons are made between public sector and private sector, and suitable recomendations are made so that public sector industries can also perform equally well as the private sector industries in India.

Study of Capital Structure in Major Industrial Concerns in Kerala

To make an analytical description of the considerations for the capital structure decision and to explain the patterns of capital structure prevailing in the state, private and central sector manufacturing concerns in Kerala. To evaluate the capital structure highlighting the effect of financial leverage in an EBIT-EPS tangle. To find out the effect of capital structure on the returns and liquidity and solvency of the firms.