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Using SPR for Redemption of preference shares

Accountancy

answered on 14-May-23 14:17

When we can use Securities premium (SPR) balance for premium of redemption of pref shares (as point 4 of sec 52 of companies act 2013 says) then why do we always write off premium on redemption from p&L surplus or general reserve and never from SPR?

latest answer

Yea got it thanks :)

Garima Bhargava

Garima Bhargava

CA Inter

185

4

4K+

As 3 cash flow statement

Accountancy

answered on 16-May-23 15:28

Calculation of cash flow statement under indirect method,income tax payable op is 2000 and closing is 3000 and in p&l a/c tax paid was 3000 ,which amt to deducted in the calculation in the operating activities

latest answer

Opening 2000 is paid. So that will be the amount in cash flow.

bhagya sundar

bhagya sundar

CA Inter

0

2

395

CORRELATION AND REGRESSION

Maths & Stats

answered on 14-May-23 16:19

The coefficient correlation between two variables X and Y is -.75 and their covariance is -15. If variance of X is 25, find the second moment about mean of Y-series?

latest answer

Thank you bro!

Sr the Unique

Sr the Unique

CA Inter

10

3

531

Pgbp

Direct Taxation

answered on 15-May-23 11:21

In this q,if the asset was building what would have been the answer

latest answer

Explanation 5. to sec 43 states —Where a building previously the property of the assessee is brought into use for the purpose of the business or profession after the 28th day of February, 1946, the actual cost to the assessee shall be the actual cost of the building to the assessee, as reduced by an amount equal to the depreciation calculated at the rate in force on that date that would have been allowable had the building been used for the aforesaid purposes since the date of its acquisition by the assessee.

SANSKRITI BADRI 2111339

SANSKRITI BADRI 2111339

CA Final

4K+

1

457

Reg

Indirect Taxation

answered on 15-May-23 15:15

Sir here within 30 days return has to be filed. But since there is cancellation of reg and suomotto by PO then there would be suspension of reg. Then about what he shall file return?

latest answer

After he revokes then we have to file the returns within 30 days of revocation

Sugam SM

Sugam SM

CA Final

9K+

1

522

Auditing

Exams

answered on 13-May-23 20:18

What topic to revise first ? Only done with some standard and company audit .. a little bit scared ... Little time left

latest answer

Thank you 👍

Radhika Bajaj

Radhika Bajaj

CA Inter

3K+

3

553

Reg

Indirect Taxation

answered on 14-May-23 17:07

Other than change in state means Change of state of change within state?

latest answer

Yeah change of PPOB in diff state means we need sep reg. Got it!

Sugam SM

Sugam SM

CA Final

9K+

2

469

TDS

Direct Taxation

answered on 15-May-23 11:13

if TDS of 540 deducted on 21st Feb 2023 and paid to government on 08th Mar 2023 , Calculate Interest with explanation

latest answer

1.5% per month and 2 months Feb and Mar considered between "from the date on which such tax was deducted to the date on which such tax was actually remitted "

Sai Vema

Sai Vema

CA Final

108K+

5

450

Usage of Trade

Corporate & Other Laws

answered on 13-May-23 12:50

Please give me an example of Annexation by Usage by Trade

latest answer

Thank you

Ardhendu Sekhar Acharya

Ardhendu Sekhar Acharya

CMA Inter

250

2

491

Branch Accounting - Dependent Branches - 13. Illustration - 4

Accountancy

answered on 17-May-23 12:03

In the above illustration it is given that goods are invoiced at 120% of cost and sold by branch at 150% of cost. But my doubt is when the branch sells at 150% of cost, doesn't that mean 150% of branch's cost (invoice price + branch's expenses). Kindly explain.

latest answer

Cost + 20% and Cost + 50% Since no other info is given it can be assumed to be the cost to HO. Else they would have given Invoice + 50%

Aswin Chandar

Aswin Chandar

CA Final

40K+

1

548