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Profits and gains of business or profession

Direct Taxation

answered on 31-Aug-21 10:31

Sir What is the general principle governing the assessment of incomes of mutual associations such as chambers of commerce, stock brokers' association etc.?

latest answer

Section 28(iii) enacts that â??income derived by a trade, professional or similar association from specific services performed for its membersâ?? shall be taxable as business profits. The object is to tax as profit the surplus arising from specific services rendered to members by a mutual trade, professional or similar association which otherwise may not be liable to tax in view of the general principles applicable to mutual concern.

Rinuja TK

Rinuja TK

CA Inter

10K+

1

558

Allotment

Corporate & Other Laws

answered on 30-Aug-21 10:51

Allotment within 60 days. Is this rule for both public issue and private placement

latest answer

Yes. However for public issue, it's practically done much prior

Aman Mahajan

Aman Mahajan

CA Final

19K+

1

469

Case study

Corporate & Other Laws

answered on 30-Aug-21 08:24

If in a case study, I am not sure whether the relevant provision is a section or a rule, then should I write, AS PER COMPANIES ACT. If it turns out to be a rule, then will marks be deducted

latest answer

if you are not sure , start you answer like this "As per the provisions of The Companies Act, 2013 ...."

Aman Mahajan

Aman Mahajan

CA Final

19K+

2

528

Gst compensation cess

Indirect Taxation

answered on 29-Aug-21 18:53

Why is gst compensation cess is collected? And whose income it is state or central government?

latest answer

It is levied for any of the revenue deficit/loss that would come up in the manufacturing states. And it is collected by Central Govt.

vasabattula abhinav

vasabattula abhinav

CA Final

85

1

564

What is disputed debt?

Corporate & Other Laws

answered on 29-Aug-21 18:49

Please explain

latest answer

Understood. Thank you :)

Sibi Srinivasan

Sibi Srinivasan

CA Final

22K+

6

524

Financial Ratios

Financial Management

answered on 29-Aug-21 15:43

Why is Return on Invst = Net Pft Ratio* Asset T.O Ratio

latest answer

It's like how much Amount created towards an asset. For example, if ratio is 1:1 it means for every Re.1 invested another Re.1 created or earned. If it is 0.5:1 for every 1 rupee invested 0.5 profit earned. That's why Return on investment= Net profit ratio or gain divided by Cost of investment or Asset..!

Shriram Ravichandran

Shriram Ravichandran

ACCA Skill

2K+

1

621

How to write case law Questions

Corporate & Other Laws

answered on 29-Aug-21 15:05

Below attachment case law answer icai 2019 Need to 4 marks that much long answer

latest answer

Ok brother

Rishi Kumar

Rishi Kumar

CMA Inter

6K+

4

577

Preparation of financial statements from income record

Accountancy

answered on 30-Aug-21 18:14

How to calculate net profit?? Book back sum pg no:273

latest answer

Okieee, thanks

Merfi Mufi

Merfi Mufi

CMA Inter

230

9

544

Residential Status 6(1)

Direct Taxation

answered on 29-Aug-21 15:02

For Checking -HUF Residential Status. What's the Basic Condition 1. Karta /Co-Parceners/Members -Wholly /Partly in India? No days are counting like Individual Residential Status Checking? In Additional Condition Check the Period of stay of Karta Only?

latest answer

Thanks Brother.

Balamurali Unnithan M S

Balamurali Unnithan M S

CA Inter

3K+

4

603

House property

Direct Taxation

answered on 30-Aug-21 19:06

What will be the deduction for interest on purchase and repair u/s 24b for House property in Mumbai please explain

latest answer

Sorry, they given 50:50 so, 75k each property so, if Delhi is LOP Deduction for Delhi property is 75 k

Priyanka Udeshi

Priyanka Udeshi

CFA L1

14K+

13

754