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PGBP

Direct Taxation

answered on 10-Mar-23 00:25

Assessee is dealer in shares and securities. Please give Taxable income Computation under PgbP.

latest answer

STT paid is not allowed as deduction in Capital Gains. But , in PGBP , it is exclusively related to a speculative business and allowed as deduction.

Hiren Ghadiya

Hiren Ghadiya

CA Inter

1K+

2

519

Insurance claim

Accountancy

answered on 20-Mar-23 10:00

In module chapter 10 illustration 5 there is abnormal item which is taken at cost in memo trading account (opening stock) Whereas in illustration 1 abnormal item is taken in opening stock at cost - written off value why so??

latest answer

To calculate normal gross profit, we need to ensure the we calculate it using normal valuations. Say some part of opening stock is sold at loss or lower profit or higher profit. This will be excluded to ensure that it does not impact the calculation. If we have written off some amount from closing stock, we add it back to bring it to normal valuation just for the purpose of GP calculation.

AKSHA MEHTA

AKSHA MEHTA

CA Inter

2K+

7

486

ESOP

Accountancy

answered on 09-Mar-23 20:13

Why can't we calculate the amount with respect to lapsed options directly by multiplying options lapsed and fair value. Can anyone please explain me the procedure of finding the amount to be transferred to general reserve with respect to lapsed options.

latest answer

Ok sir. Thank you sir

Umayal Lakshmanan

Umayal Lakshmanan

CA Final

6K+

2

537

RIGHT ISSUE

Corporate & Other Laws

answered on 11-Mar-23 13:59

Further issue to existing share holders minimum number of days for right issue of shares how much ?

latest answer

But they have also mentioned or number of days as prescribed. Here's the grab from the bare rules.

Russell Aravinth

Russell Aravinth

CA Inter

12K+

9

685

Chapter 6

Corporate & Other Laws

answered on 10-Mar-23 23:34

ABC Ltd created a charge in favour of OK Bank. The charge was duly registered. Later, the Bank enhanced the facility by 20cr. Due to inadvertence, this modification in the original charge was not registered. Advise the company as to the course of action to be pursued in this regard. In this question why can't the answer be Section 79(b) ?? As the company is just required to register the modification of the charge. Why Section 87 is coming into the picture here ??

latest answer

In exam you can mention the assumption "It has been assumed that the required time for registration of modification of charge has expired and therefore section 79 cannot be used. Alternatively, if prescribed time was available, Company had the option of completing registration within time limits allowed under section 79 by paying additional fees."

Neha Baliga

Neha Baliga

CA Inter

16K+

2

594

Sir am not able to consistancy

Exams

answered on 10-Mar-23 19:14

H

latest answer

Analyze the reasons first. It could be you are getting stressed out and feel too much syllabus is left or you are getting distracted by irregular work or say parties etc. Once that is done. Break the chain for that reason. For stress, build your confidence by taking small tests, and reward yourself for small achievements/meeting targets. It's all in the journey. Stay sincere. Don't over-tighten your schedule.

R K

R K

ACCA Skill

9K+

4

593

CSR comittee

Corporate & Other Laws

answered on 09-Mar-23 13:39

According to latest amendments CSR Is applicable for a year if previous financial year satisfies any of those three conditions regarding network, turnover, profit And it shall not be applicable if it doesn't satisfy right?? Or If in one year those conditions are satisfied csr provisions shall apply forever?

latest answer

Thank you ma'am

Harshitha Kalidindi

Harshitha Kalidindi

CA Final

51K+

2

366

AS 26

Accountancy

answered on 09-Mar-23 19:46

In this question balance 100lacs to be written off in next 3 years in the ratio of 1:1:1. How the amount to be amortized in years 4,5 and 6 of Rs.40 lacs, Rs. 40 lacs and Rs.20 lacs is calculated?

latest answer

An enterprise acquired patent right for Rs. 400 lakhs. The product life cycle has been estimated to be 5 years and the amortization was decided in the ratio of estimated future cash flows which are as under: Year 1 Rs. 200 lacs Year 2 Rs. 200 lacs Year 3 Rs. 200 lacs Year 4 Rs. 100 lacs Year 5 Rs. 100 lacs After 3rd year, it was ascertained that the patent would have an estimated balance future life of 3 years and the estimated cash flow after 5th year is expected to be Rs. 50 lakhs. Determine the amortization under Accounting Standard 26. This is the complete question.

Nivedha Balaji

Nivedha Balaji

CA Final

9K+

1

949

Derivatives

AFM

answered on 09-Mar-23 12:14

Illustrations 17 Mr v short selled 10000 shares and purchased 1000 shares only, then why profit is calculated for entire 10000 shares?

latest answer

Okay thankyou sir

nazriya nasar

nazriya nasar

CA Final

7K+

2

531

How reduce sleep actually i am daily sleep 7 to 8 hour how to reduce sleep

Exams

answered on 09-Mar-23 12:27

Any idea sir

latest answer

It is important that you get quality sleep of 7-8 hours so that your mind is well rested and you can use the balance 16 hours of the day effectively. Here are 3 things you can do before sleeping to improve your sleep quality: 1. Listening to relaxing music 2. Avoiding any digital consumption in last 30 to 45 mins 3.Doing something simple and nice to go to sleep happy

Rkg g

Rkg g

CA Inter

980

6

2K+