You are on page 1of 89

?

(....)

. ,
,
.
,
...
.

.

. ,

.

,
.
,
?
,
?

,
?

?
-

---------------------------------------------------------------------------------------------------------------------------

... .
'' ?''
.

'' , .. ' "



, ..
. , '
.
... .
, , ..
2 ( 10,600 !)
. ''
'' . 2008-
''
.
'' . , , .
5.9% ! ?
... !'' .

''
.
.
...
.
... . ...
.
, .
, .
.
.
,

.
... ,
.

, '
. .
.
.
.
, 3 .
4 5 .
, 80 .

.
. , ''
.
, .
'' ,
.

1,233 . ,
, ,
14,685 27,173 .
, ...
'' , ''...
?'' .
'' .
78 , 1,200
.
. ,
.
'' ,
.

'' 20% (114 )


?'' .
'' .
88.44% . , .
. 15-
.
,

'' , .
'' .
.

. ?''
, '' '' .
'' .
. . .
? .
'' . '' ?'' .

'' ,
. , ''
.

-------------------------------------------------------------------------------------------------------------------------

.. !

' . ..
. ,

, ,
..
' .

. . '
11-14%
. ..

',
..
.

.

2008-
.
. , ..
,
20% .

,
. ,

.
.
' ...
15 18
.. .
1990- 1 .. ,
100 (5 )
. ..- 7.2 , 14
..
.

.. , ,
. ..
. ' ()
'
... .

. ..
.

.


. , ..

.
?
..
.
, 30-40%

,


.
..

.
.. , ..
.
..
.
' ( ) ..
.
.. ,
. , ..
!
- .

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

....: ?

, ... (General
Anti-Avoidance Rule)
.
,
,
.. . .

''
(...). ...
. ... , ...
. , ...
... .
, ...,
..., ....
.
... , .
. 1998- .

. ,
,

.
.

, . . ,

.
2004- , .
.
... 50
. .
, (...)

. , .
. ,
.

. .... ,
.

. ?
, ,
!
;
; ;.
.
' , ,
,
, . , ...,
, .
.
...
?'' .
2014- ,
. ....
.
- .

=---------------------------------------------------------------------------------------------------------------------------------------


, .... ,
... .

'' 20 .

.
.
. ' ... ,
, ..
. ''
.
, ''
35 . , .

.
. ,
. ,

.
'' .

.. .
, '' 10
. 500 ...
.
.
35,000 . 30
''
,

.
''
85%
.
.

.

.

. ...
'' ,
.
'' 10, 15
.
. , , ,

.
'' .
, !
- . ,

: . .
---------------------------------------------------------------------------------------------------------------------------------------

...
'
.
. ; .
, . . ,
,

.
.

''

. ,

.

,
.

15% .
1,800
.
, ...

.
,
21% .

300 . , 303

.

.
, ,

.
, 18 .

.

(62 )

' ( )
. (64 ).

. ,
... 2003- , 9%
. 600 9%
54 . ... 1,700 . 5%

85 .

, ,
?
.
, .

. .
.
, , ,
; . ,
.
75% . giffen
paradox .
, ,
.
'' .

.
(- )
.
.
. ' ( ) .

?

.
.

.
, 30- ... 1,503
. 1,503- 827
. 608
.

. -
.

30- 219 (827-608) .


9- 1,497 ... .

385. 1043.
-658 (385-1,043) .

,

. .

07-05-12 729 680

49 . 08-05-12 431

, 988 -557 . 07-05-12


49- 08-05-12 -557 -508
08-05-12- - .

- .
-
.
.
.
,
- . -
. ,
.

, , 115 (-115000) !
. - ,
() ( /
) .
-
. ,

.

.
, -
(
) .

.


.


- .
. ' .

. , - .
' .
- ' .
-
.

- . -
? ?

.

.
.
- . -
( )

.
, - ,
- .
.
( )

!
(), ,

( )
.
.

... .
.
.
, .
, '
.
.
'' .
-
--------------------------------------------------------------------------------------------------------------------------------------------------

- !

, 1892- 295
.
.
,
, .

1900- ,

.
.

1978- ... 60 ,
. 1979-
.

?

.

2002 - 03- 7,700 2014-

15- 13,200 . 2012-


11,000 .
990 . ,
124 .
, 124

90

.
10% . ,
.
,

.

?

.
. , ,
, , , , , ,
, , .

,

. 39
( )
.
,
. 2003 43 ,
39

.

,


. , , , ,
, , ,
.
.

, .

, -
.

?
( ) 1.5
. .

? ! 40
.
.

20 ,

80 . ,

.
,

. 2006-

.

.

?

. ...

. , ...
.
... .

,
.
.

.
,


.
-

: .
-----------------------------------------------------------------------------------------------------------------------------------------------------

, .
, .
,
.
, '
. .
, ?
? ..

!
'' ,
. .
. -

.
,

.
.

!

.
.
.

.

.

,
.
.
,
. ,
.

. ,
.

!

.
.

!

. , , , ,
,
.
.
.
.

!
,
.

.
,
.

!

.
.
.
' .

!
.
(u
) .
, , ,
. ,
.

.
, ,
.

. ,
.

!
. ,
. , ,
.

.''

! !
- . .
--------------------------------------------------------------------------------------------------------------------------------------------------

.
(GAAR) . ,
. 285 .

. ,
.
16-
.

.
.
.
.

,
2,500 , 10,000
.

, 81,000
.
. 10,000
.

10,000
. .
.
.
.
- : . .

--------------------------------------------------------------------------------------------------------------------------------------------


:
!


. ,
,
.

. 4750-
4540
.
.
4700
.
(10 9.50 )
.
.



.
, .

16


? ?
.

'' 11-

... .. .

.
,
.

.
,
. 11- ...

431 . 428 .
440 .
11- 927 .
900-910 . 960 .''

!

.
. ,

.
,
.

. 7,600 ,
6,300 .
. ....
38,500 .

!

.

.
30%
.
.

25,000 ( 55 ). 28,000
.
.
.
....
12,822 .

!
, .
.
.
. 805
1,324 .
10,222 , 1,911 , 842 2011-2012-
. 2011-2012
9,095 .
3,900
.
... 1,371 .
.

!
1,576
. ,
.

. 2008- 392.7
, 2010- 639.2 , 2011- 769.8
.
.
,
. ,
.
... 11-
28,370 .

--------------------------------------------------------------------------------------------------------------------------------------------------

: ?

, , ,
,

. , ( )
.

/ /, ''
..!'' .
.
. , .

. ,
.
,
. , .

. ,
20 .
,
. 3-6 .
.
, , , .


.
. , -, ,
.

.
.
,
.

.
. , .
, .
, .

. - .

, , ,
, ,
.
.
.
- .
------------------------------------------------------------------------------------------------------------------------------------------------

'' ? ,
. ,
() , .

, . ,

''
....
,
.
'' -
. ,
,
,
'' , .
'' . .
.

,
.

.
, ,
, .

. ()
.
,
'' ,
.
''
, .
. ,
.

. , . ,

. , -
, . ,

- '' ,
''
'' .
?

- . .
-----------------------------------------------------------------------------------------------------------------------------------------------------

10,000 ? !

--------------------------------------------------------------------------------------------------------------------------------------------------------


.
. 2007-
.
.

, 2008- .

.
25-
.
.
.14,000
!
.

,
, ,
.
,
. ,
?


. ,
.
:

, , , , ,
, , ,
/ , ,
, , , ,
,

, , , ,
.
?
, , . , ,
,
, ,
.

. .

,
.
.
, .

,
.
.

.
, ?
, ?
.
,

.
, .
.
.
?
.

. :
( ) ,

,
... .
.
,
.
50
.

.
?
150 ;

; ;

. :

. . . :
2008- . .95
. . ...,
, , ,
.
-12.99% 13.97% ( -15.66%
7.9%) .
,
.

.119 . 2005-
. -9.25% 13.46% (
-15.66% 7.9%) .
, ..., , ,
.
.
.
--------------------------------------------------------------------------------------------------------------------------------------------

- !

.
, . ,
,
.
... .. .

1916- ... .
. , ...
.
.
.
.

.
... ,
. , .

. ,
, . ,

, ,
.

() ,
.
.
...,
.

. ... .
, ,

. , , ,
..., , . ...
.

. 1955-
, ... .
.

,
. ,
, ,
,
...
,
. ...
.
, 1956-
.
...
, .., ..

... .

.

1960- ,
.

. .

1966- ...
. ,
...
,

. ,
, ,
, .
,
, 1970-
... .
,
.

. ,
.

... 1977-
. 1982- 65-
.. .

... . 1960-
. ...
. , ...
, .
, ..,
.

... ,
. ... ,
... ... . ,
.
1982-
.
. , ,
.
1990- ,
1993- , 1999-
,

.

1995- .
103 . ...

.
'' , .

. . 23
.
. . ,
''
.
... !
( )

: .
----------------------------------------------------------------------------------------------------------------------------------------------------

..?

'

. ,

.'
,
.

,
. ,
.
.
,

,
. , ,
.
.
, .

,

.
' ;
.
, . .
, .'
,
?
.
. ,
. ,
. ?

.
.
, -
.
? ,

,
? !
?

. ,
. ,
,
. 2004.
.
.

.
, '
.
.
.

,
. .
.
.
.
,
.
,

.
. ,
, ,
.
, .

. ',
!
. ' . ,
.
.

. ,

;
.
, .
.
.
.
.
, , ,
,
.

. .
... (PLA Food Products)
.


, , , ,
. '2007-
.
' .
, ..?
. ' 25,000
' .
.

.
,
,
.


. 950- .
.
.

,
. ;
,
.

, .
,
. ! ,
'
, ' !
(

.)

1993- .
,

. , .
. ,

. . .
.
, '
.
,
.'
-

------------------------------------------------------------------------------------------------------------------------------------------------------

, .
. ,

.

. ,
.
,

.
,
.
,
,
.
. ,
,
.

,
.
' (Networking Skills)
.
.
,
. ,
. , ,
.
. ,
:
, .
.

.
,
, .
.

.

.

.
.
.
, ,
.

, .

, .
, .
(Professional Relationships)
. :
, ,
.

.
,
.
.

.
,
.
,
. ,
( )

.
,
, ,


. ,

.

, ,
.
.
, .
(First Impression) .
:
1. 2, , 3.
. 4. , 5.
.

. ,
. ,

.
.
.
( )

, ,

. ,
,
.
''
.
.

.

. ,


. , ,
, ,
,
.

, , ,
,

.
...
'' .
?
,
, .
,
.
.
- .

--------------------------------------------------------------------------------------------------------------------------------------------

... ... !

''
.
''
.

38 .
50,000 . , .
. (10), (5).


3,000 . , 53,000 .
'' , , ,
, 26,000 .
10
2.37 . ... 12,500 .
, 2013- . 50,000 1,200
... . , 2014- .
, ... 39,700
. 10,000
. ...- 2,000 .
1,050 '' ,
,

'' 1.5 ( ),
12 ,
.
(
50 ).

.

25

.
.
''
...
''
.
50
. 12,000 . ,

. 6,600
.

..!

.
18
(

6% ). ,
12 , 18
.

.
12
.
, 24 . 6
12 12
.
.
, 2013-

...
, 12,500
4,300 15%

.
12
. 4,300
12%
6.87 .

..!
25 .
2027-, 2032-
.
15 24

...
12,500 4,300
, 8,200
8%
...- . 2027
28.91 .

. 8,200
12%
6.69 .

20 32 .
10,000

20 ,

15% 1.5 .
32 .

..!

60,000 . 10,000
1.50
32 , 1.18
.
,
,
13.56 .
1,200 17 15%


11.14 .
1.43 .

.

..!
,
.

.


, 30 34,000
... .

. !
- .

: .

----------------------------------------------------------------------------------------------------------------------------------------------

..


.
? , , ..

?

'' , .
, .
. ,
.
.
1,000
. 24,000.


.

,

.
.

.


.
.


.
;

.
.. .
1995-

. 2.5 .
.


. .
,
.
.
.
, .
.
.
. ,
.
,


.
.
, .

.

.

.
,
.
.
,

.

.


. ,


.
.

.
.
.

.
. ,
.

.

,
.
.
.

'' ..
-

, .
: .

---------------------------------------------------------------------------------------------------------------------------------------------------

.

.



.
.
.
. ,
.
,
, .

,

. ,

, . ,
,
.
,
.
.

,
, ,

. ,

.
- .
-----------------------------------------------------------------------------------------------------------------------------------------------------

?
-

30
. 1.5 .

?

, .

. , , ... .
'' 2- (31.03.2012)
/ .
,
. ,
.

,
.''

.
.

, .
?

,
, .
''


.

/ . ,

(Rent control
Tribunal) .

. ,
.
. ,

,


.''

15 .. . (convertable

whole life assurance policy without profit) .15,114


.
?

, .
, .
''
.
.
,
. , .
.

.''

2006- .
?

, .
, .
''
.

. ,
(sale deed document). ,
.''

... 2
. ... . ?
?

, .

. , , .
''
. . ,
,
.
, . ,
.
.''

: .
------------------------------------------------------------------------------------------------------------------------------

You might also like