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Dear Students/Readers, Let us start with a small practical scenario Surana&Surana Pvt. Ltd. has incurred huge loss on trading in shares of other companies. The entire trading activity was delivery based. It seeks your opinion about the nature of such loss (whether speculative or non-speculative) under following alternatives- (i)Trading in shares is not the principle business of a company. (ii)Trading in shares is the principle business of a company Primary view Apparently, one would come to the conclusion that huge loss incurred by the Surana&SuranaPvt. Ltd. on trading of shares is of non-speculative nature because the same is arising out of the share trading transactions which are delivery based. And this view is also supported by the definition of speculative transaction enumerated under section 43(5) of the Income Tax Act which reads as under: “Speculative transaction means a transaction involving a contract for purchase and sale of commodities, including stocks and shares, which is periodically or ultimately settled other than by actual delivery or transfer of commodities or scrips.” Whether the above view is a correct view? Before coming to any conclusion, one should also refer the explanation to section 73the Income Tax Act which reads as under: Where any part (or whole) of the business of a company consists in the purchase and sale of shares of other companies, such company shall be deemed to be carrying on a speculation business to the extent to which the business consists of the purchase and sale of such shares. However, the above Explanation to section 73 does not apply to the following companies: (1)Companies whose gross total income consists mainly of income which is chargeable under the heads ‘Income from house property’, ‘Capital gains’ and ‘Income from other sources’; (2)Companies whose principle business is the business of banking; (3)Companies whose principle business is the business of trading in share; (4)Companies whose pri

''Swami Vivekananda College Of Distance Education'' Description for "Swami Vivekananda College Of Distance Education in Chinsurah" Description for "Distance Learning from AICTE, UGC & DEC APPROVED UNIVERSITY" 1) Mahatma Gandhi University, Meghalaya 2) Niilm University, 3) Karnataka State Open University, Mysore 4) Vinayaka Mission University, 5) The Global Open University, 6) Shobhit University, 7) Shridhar university, 8) Manab Bhrti University, 9) Maharshi Dayanand University, 10)Rajasthan Vidyapeeth University, 11)ASllahabadh Agriculture Institute Deemed university, 12)iase deemed university, 13)Magth University, 14)Bundelkhand University, Introduction Distance Education is a generic term that includes the range of teaching learning strategies variously described as home study, correspondence education or independent study. It is a highly welcome step in the direction of taking education to the doors of those willing to acquire higher education but, being unable to do so owing to lack of resources or paucity of time. In India Distance Education opportunities at the University level have increased enormously. Many new trends are putting great pressure on the conventional education system forcing many institutions to review and amend their existing policies and procedures. In the light of which the Karnataka State Open University, Mysore took the decision to establish its Centre for Distance Education. ICFAI UGC & DEC APPROVED UNIVERSITY OFFERS DISTANCE LEARNING MBA FOR WORKING PROFESSIONAL. SPECIALIZATION IN MARKETING,FINANCE,HR,OPERATION,INTERNATIONAL BUSINESS,GENERAL MANAGEMENT,IT & SYSTEM.ICFAI ALSO OFFER SECTORAL MBA PROGRAM IN PHARMA,TELECOM & HOSPITAL INDUSTRY. ADMISSION OPEN. FOR DETAILS CONTACT @7602591076 Graduate Courses Post Graduate Courses MBA | BBA B.Ed | D.Ed | M.Ed B.Pharm | D.Pharm | M.Pharm LLB | LLM Ph.D | M.Phil Engineering Courses Management Courses Paramedical Courses Diploma Courses Certificate | Other Courses Class X | Class XII B.A. B.Com. M.A. M.Com. M.B.A. (EXECUTIVE) M.B.A. (DISTANCE MODE) M.Sc. Mathematics CIVIL DIPLOMA CIVIL B.TECH Add- Chinsurah, Hooghly, (W.B) CONTACT MO- 7602591076

Vel Tech has provided access to high quality multipurpose technical education without any barrier by instituting 7 Crore Mahatma Gandhi National Merit Scholarships to ensure that the poor but meritorious are not denied such access. This noble vision has borne fruit by attracting students from across the country, students from each state and so far more than 400 students have had the benefit of totally FREE education, boarding and lodging. It was fitting that the 7th Mahatma Gandhi scholarships worth 1 crore to 119 students from all states of India studying in Vel Tech were distributed by Mr.Narayanamurthy, Chairman Emeritus Infosys and Dr. Sudha murthy, Chairperson Infosys foundation, known for their noble thinking and care for the underprivileged in the society. Vice chancellor Dr.R.P .Bajpai outlined the origin and growth of the Vel Tech since 1990 with a current student strength of 20000 houses a deemed university , 3 engg colleges, 4 business schools ,nursing college, polytechnic college, and school. Inculcating the values of honesty determination, discipline and dedication Vel Tech engineers add value to our national progress. The university has several unique tie ups with foreign Universities, industries, research institutions in India and abroad. The aim is to be build a highly enriched reservoir of managerial and technically qualified man power. P.G. programes with ARAI, CDAC, SAIL, TATA STEEL ,TAFE , FCRI are some of the unique industry linked programs . For more information visit, http://www.veltechuniv.edu.in

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Maharashtra Institute of Medical Sciences & Research, Latur 16.MBBS Direct Admission in Dr. Panjabrao Alias Bhausaheb Deshmukh Memorial Medical College, Amravati 17. MBBS Direct Admission in Dr. Ulhas Patil Medical College & Hospital, Jalgaon 18. MBBS Direct Admission in Dr.Vasantrao Pawar Med. Col. Hosp. & Research Centre,Nasik (Prev. NDMVP Samaj Medical College) 19. KJ Somaiyya Medical College & Research Centre, Mumbai 20. Direct Admission in MBBS in Institute of Health Science & Research Institute, Mayani, Satara 21. Direct Admission in MBBS in ACPM, Dhule 22. Direct Admission in MBBS in Aswini Medical College, Solapur =MBBS Direct Admission Colleges in Karnataka :- 1. A J Institute of Medical Sciences & Research Centre, Mangalore 2. Adichunchanagiri Institute of Medical Sciences Bellur 3. Al-Ameen Medical College,Bijapur 4.Basaveswara Medical College and Hospital, Chitradurga 5. Dr BR Ambedkar Medical College, Bangalore 6. Father Mullers Institue of Medical Education and Research, Mangalore 7. Jawaharlal Nehru Medical College, Belgaum 8. JJM Medical College, Davangere 9. JSS Medical College, Mysore 10. K S Hegde Medical Academy, Mangalore 11. K V G Medical College, Sullia 12. Kasturba Medical College, Mangalore 13. Kasturba Medical College, Manipal 14. Kempegowda Institute of Medical Sciences, Bangalore 15. M S Ramaiah Medical College, Bangalore 16. MVJ Medical College and Research Hospital, Bangalore 17. Rajarajeswari Medical College & Hospital, Bangalore 18. Sapthagiri Institute of Medical Sciences & Research Centre, Bangalore 19.SDM Medical College , Dharwad 20. Sri Devaraj URS Medical College, Kolar 21. Sri Siddhartha Medical College, Tumkur 22. Srinivas Institute of Medical Research Centre, Srinivasnagar 23. St. Johns Medical College, Bangalore 24. Subbaiah Institute of Medical Sciences, Shimoga, Karnataka =MBBS Direct Admission Colleges in Uttar Pradesh:- 1. Era Lucknow Medical College , Lucknow 2. Hind Institute of Medical Sciences , Barabanki 3. Major S D Singh Medical College and Hospital, Fathehgarh, Farrukhabad 4. Mayo Institute of Medical Sciences 5. Rama Medical College and Hospital , Kanpur 6. Rama Medical College Hospital and Research Centre, Hapur,Gaziabad 7. Rohilkhand Medical College & Hospital, Bareilly 8. Santosh Medical College, Ghaziabad 9. Saraswati Institute of Medical Sciences, Hapur 10. School of Medical Sciences & Research,Sharda University Greater Noida 11. Shri Ram Murti Smarak Institute of Medical Sciences, Bareilly 12. Subharti Medical College, Meerut 13. Teerthankar Mahaveer Medical College, Moradabad 14. Career Medical College, Lucknow 15. Integral institute of medical science Lucknow =MBBS DIrect Admission Colleges in Andhra Pradesh:- 1. Alluri Sitaram Raju Academy of Medical Sciences, Eluru 2. Apollo Institute of Medical Sciences and Research, Hyderabad 3. Bhaskar Medical College, Yenkapally 4. Chalmeda Anand Rao Insttitute Of Medical Sciences, Karimnagar 5. Deccan College of Medical Sciences, Hyderabad 6. Dr. P.S.I. Medical College , Chinoutpalli 7. Dr. VRK Womens Medical College, Aziznagar 8. Fathima Instt. of Medical Sciences,Kadapa 9. Great Eastern Medical School and Hospital,Srikakulam 10. GSL Medical College, Rajahmundry 11. Kamineni Institute of Medical Sciences, Narketpally 12. Katuri Medical College, Guntur 13. Konaseema Institute of Medical Sciences & Research Foundation, Amalapuram 14. Maharajah Institute of Medical Sciences, Vizianagaram 15. Malla Reddy Institute of Medical Sciences, Hyderabad 16. Mamata Medical College, Khammam 17. Medicity Institute Of Medical Sciences, Ghanpur 18. MNR Medical College, Sangareddy 19. Narayana Medical College, Nellore 20. NRI Institute of Medical Sciences, Visakhapatnam 21. NRI Medical College, Guntur 22. P E S Institute Of Medical Sciences and Research, Kuppam 23. Prathima Institute Of Medical Sciences, Karimnagar 24. S V S Medical College, Mehboobnagar 25. Santhiram Medical College, Nandyal =MBBS Direct Admission Colleges in Tamil Nadu:- 1. ACS Medical College , Chennai 2. Annapoorna Medical College & Hospital, Salem 3. Chennai Medical College Hospital and research centre,Irungalur,Trichy 4. Chettinad Hospital & Research Institute, Kanchipuram 5. D.D. Medical College and Hospital, Tiruvallur, Chennai 6. Dhanalakshmi Srinivasan Medical College and Hospital,Perambalur 7. Karpaga Vinayaga Institute of Medical Sciences,Maduranthagam 8. Karpagam Faculty of Medical Sciences & Research, Coimbatore 9. Madha Medical College and Hospital, Thandalam, Chennai 10. Meenakshi Medical College and Research Institute, Enathur 11. Melmaruvathur Adiparasakthi Instt. Medical Sciences and Research 12. PSG Institute of Medical Sciences, Coimbatore 13. Rajah Muthiah Medical College, Annamalainagar 14. Saveetha Medical College and Hospital, Kanchipuram 15. Shri Satya Sai Medical College and Research Institute, Kancheepuram 16. Sree Balaji Medical College and Hospital, Chennai 17. Sree Mookambika Institute of Medical Sciences, Kanyakumar 18. Sri Muthukumaran Medical College,Chennai 19. Sri Ramachandra Medical College & Research Institute, Chennai 20. SRM Medical College Hospital & Research Centre, Kancheepuram 21. Tagore Medical College and Hospital, Chennai 22. Vinayaka Missions Kirupananda Variyar Medical College, Salem =MBBS Direct Admission Colleges in Madhya Pradesh:- 1. Chirayu Medical College and Hospital, Bairagarh,Bhopal 2. Index Medical College Hospital & Research Centre,Indore 3. L.N. Medical College and Research Centre,Bhopal 4. Peoples College of Medical Sciences & Research Centre, Bhanpur, Bhopal 5. Ruxmaniben Deepchand Gardi Medical College, Ujjain 6. Shri Aurobindo Institute of Medical Sciences, Indore =MBBS Direct Admission Colleges in Rajashthan:- 1. Geetanjali Medical College & Hospital,Udaipur 2. 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BBA-LLB BA-LLB Direct Admission through NRI/management quota 2016 in Bangalore Pune & Mumbai ||Call: +91-9916566036 For any query regarding MBBS BDS B.tech B.E. UG Engineering BBA MBA BBM Bcom BA (LLB) BBA (LLB) LLM BCA MCA admission through management quota|| ||If you want to become a law graduate , Call: +919916566036 || There are essentially two routes that are available for you to become BBA-LLB BA-LLB law graduate. One is to take up the 5 years integrated BA LLB or to take up 3 years LLB after completing graduation in any stream. Here we are comparing the two options so that the takers can make an informed decision. Duration: Both these courses lead to a law degree eventually but LLB after graduation takes in all 6 years; therefore many students opt for integrated BA LLB to save 1 year. Option to opt out after 3 years Well, integrated course really makes sense for those students if they are 100% sure that they want to continue only in this particular field, that is the field of Law. This is so because after completing 3 years generally the option to get out is not there in most of the integrated courses, so essentially, if one opts for this option then one has to complete this. Concern of choosing the course again Usually the students have to face two dilemmas; the first one is when one has to choose an option after 12th. The second dilemma comes after completion of the Graduate course. So a big advantage of getting into an integrated BA LLB course is that one is free from the worry of choosing a college and course again after 3 years. This is not the case with those who are doing a normal graduation course. But if you are the one who is not fully sure that career in law is for you (you can know whether law is suitable for you or not by simply taking the MapMyTalent Assessment) or want to keep the option of other professional or higher education options for yourself, then perhaps, a 3 year graduation course would be a good option for you. Availability of seats in reputed College/ University There are many reputed National Law Universities that offer only integrated BA LLB course and then LLM or PG Diploma courses. So there are many seats for 5 years Integrated Course. Other than NLU’s many other universities like Punjab University, AMU, IP University Delhi, etc also offer BA LLB Course. On the other hand LLB is offered at many prestigious central and state universities like Delhi University, Punjab University, BHU, Government law College Mumbai, Bharati Vidyapith, Dr Harisingh Gaur University, MP, Indian Law Society’s Law College in Pune, Punjabi University, Rajasthan University, Law college Dehradun etc., So a large number of seats are available. Also if you have taken admission in a 5 year BA LLB then you have a seat guarantee for 5 years that is you don’t have again look for a seat for admission after graduation. Syllabus As far as syllabus ( Ref Punjab University Syllabus for BA LLB) is concerned since BA LLB is integrated course the students study law papers right from the first semester onwards like Law of Torts, Consumer Protection Laws, Law of contract etc. These law related papers and English is compulsory but the students can choose papers form Political science, History, economics, sociology etc. In the second semester they study Jurisprudence and Special contracts. Like that in every semester there are some papers from the Law field. After 3 years, that is 7th semester onwards the BA papers are taken as major and minor and there are other papers of law like Business law, international law etc. As far as syllabus of LLB is concerned the students takes up LLB after they have already completed their graduation and the course only includes courses from law Jurisprudence, Constitutional Law, Law of contracts, Family Law , Law of crimes etc. Both the courses include summer training and also the students attend court. Degree In BA LLB after 5 years the student gets two degrees one for BA and another for LLB. While in LLB he gets the degree of LLB. Variants The 5 year integrated LLB degree now has many variants also like there are B.Com LLB, B.Sc LLB and BBA LLB is also available. Just like BA LLB integrates Arts subjects with Law the other courses integrate the subjects from the respective fields with law courses. Top Law Colleges in India Symbiosis Law School - SLS Pune, Maharashtra BBA-LLB BA-LLB Direct Admission through NRI/management quota Amity Law School Noida, Uttar Pradesh BBA-LLB BA-LLB Direct Admission through NRI/management quota Bharati Vidyapeeth Deemed University New Law College Pune, Maharashtra BBA-LLB BA-LLB Direct Admission through NRI/management quota M.S. Ramaiah College of Law Bangalore, Karnataka BBA-LLB BA-LLB Direct Admission through NRI/management quota ICFAI University Dehradun, Uttarakhand BBA-LLB BA-LLB Direct Admission through NRI/management quota K.L.E. Society's Law College Bangalore, Karnataka BBA-LLB BA-LLB Direct Admission through NRI/management quota Christ University Bangalore, Karnataka BBA-LLB BA-LLB Direct Admission through NRI/management quota Bangalore Institute of Legal Studies (BILS) Bangalore, Karnataka BBA-LLB BA-LLB Direct Admission through NRI/management quota Siddharth College of Law Mumbai, Maharashtra BBA-LLB BA-LLB Direct Admission through NRI/management quota *** Earlier you book the seats, lesser amount you have to pay *** Booking in advance for 2016 batch in most of the colleges is going on. So call us and Book your seats, at very modest and genuine rate. !! Seats are limited. Hurry Up!!! Contact: Aditya Pandey (+91-9916566036) (Contact: +91-9916566036 for 2016 BBA LLB Direct Admission in India through Management Quota) (Contact: +91-9916566036 for BBA LLB Direct Admission through Management/NRI Quota) :::::::: NOTE:::::::This ad provides information regarding management quota admissions to various colleges in India. That does not mean all the colleges have got management seats or subjected to any authorization with us. Also, all colleges do not provide direct admission without entrance exams. We endorse all the private colleges proudly as ours one of the venerated and alleged allies in India.

B.Tech Transfer Admissions 2016 We Provide the Direct transfer admission for Candidates (UG Degree Courses) transfer between the course of any branch of Self-financing Engineering Colleges / Government Engineering Colleges / Autonomous Engineering Colleges/Deemed University. B.Tech SECOND YEAR ADMISSIONS IN CHENNAI 2016 B.Tech Third YEAR ADMISSIONS IN CHENNAI 2016 For More Details Contact: Goaldone Bridge Consultancy Mobile No: 9962571674

College to College Transfer Admissions – 2016 If you want to Study One College to Another College Transfer Admissions, We are providing Direct Transfer Admissions For Top Colleges/Deemed Universities/Self Financing Colleges etc., Engineering Second Year Direct Admissions College to another College Engineering Second Year Direct Admissions Self- Financing College to another Self- Financing College Engineering Second Year Direct Admissions University to another University For More Details Contact: Goaldone Bridge Consultancy Mobile No: 9962571674

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