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Goel, Puneeta
- Charitable Trusts and Institutions:An Insight from Income Tax Point of View
Abstract Views :299 |
PDF Views:161
Authors
Affiliations
1 R. Gupta & Co., Ludhiana, IN
2 Acharya’s Bangalore B-School, Banglore, IN
1 R. Gupta & Co., Ludhiana, IN
2 Acharya’s Bangalore B-School, Banglore, IN
Source
AMBER – ABBS Management Business and Entrepreneurship Review, Vol 1, No 2 (2010), Pagination: 52-58Abstract
Charity has emerged as a major platform and is playing a decent role in improving the lot of the under privileged including needy persons. Generally in every city there are very few government schools and hospitals for proper service to the community as against the required number. To meet the requirements either the corporate sector or the individuals are coming up with number of charitable institutions for the service of the mankind. But these institutions are not properly abiding by the rule and the procedures of income tax provisions. This paper gives an insight into the legal provisions related to the same issue so that the institutions can take the best advantage of the same and benefit the society in a more comprehensive manner.Keywords
Charitable Institutions, Charity, Income Tax Provisions, Valid Trust, Public Character, Not for Profit.Full Text
- Do Ethics Pay?A Study of Indian Companies
Abstract Views :247 |
PDF Views:0
Authors
Affiliations
1 Amity University, Noida, Uttar Pradesh, IN
1 Amity University, Noida, Uttar Pradesh, IN
Source
International Journal of Business Ethics in Developing Economies, Vol 6, No 1 (2017), Pagination: 29-40Abstract
Ethical corporate identity has become an important aspect of the global nature of the business. Ethical business behaviour is a way to a better world and may ultimately improve profits. This study establishes a link between different dimensions of ethical corporate identity and financial performance of the company in Indian context. Corporate governance, corporate social responsibility, and sustainability reporting are taken as indicators of business ethics. It was found that ethics and financial performance are significantly and positively correlated, however, only sustainability reporting has a significant impact on marketing ratios of Tobin Q, price to book value, accounting ratios of return on sales, return on capital employed, and return on equity for selected Indian companies. Corporate ethics policy should sensitise moral and ethical behaviour of business leaders.Keywords
Business Ethics, Corporate Governance, Corporate Social Responsibility, Sustainability Reporting, Financial Performance.
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