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Section 74A- penalty

Indirect Taxation

answered on 11-Jul-25 21:13

Had a small query in this section , in the photo attached for sub section 5 they have said that penalty for non fraud is 10% or 10000 but for fraud cases it's 100% tax. Later on in sub section 8 and 9 they have again given penalty like 15% or 25% or 50% , could you explain when sub section 5 applies and when other

latest answer

Good to hear that. All the best 👍

Hrishikesh Pradhan

Hrishikesh Pradhan

CA Final

18K+

6

188

we solved all numerical questions in English but we select medium in Hindi but Theory in hindi What will be impact on my valuation

Financial Reporting

answered on 08-Jul-25 16:38

What will be impact on Marking overall ?

latest answer

You can do that. Still take clarification from ICAI

Ravi Shanker

Ravi Shanker

CA Final

790

1

160

Ind AS 33 Question 20

Financial Reporting

answered on 08-Jul-25 16:50

Irredeemable prefrence shares is considered in calculation weighted average no. of ordinary shares. But same is not considered while calculating Basic EPS. Kindly provide the reason. [Video Time Stamp: 00:01]

latest answer

EPS is computed for ordinary shareholder i.e. equity shareholders. Here preference shares won't become equity shares. So dividend is deducted to compute earnings available to ESH.

Nivethithaa S

Nivethithaa S

CA Final

2K+

1

238

Rent free Accommodation + Entertainment allowance

Direct Taxation

answered on 08-Jul-25 19:53

Assessee is a Government employee Entertainment allowance = 40,000 Deduction under S.16(ii) = 5,000 Salary (for the purpose of rent free accommodation) = Basic salary + DA (Forming part of retirement benefits) + all monetary payments + All taxable allowances to the extent taxable. what is the value of Entertainment allowance to be included into this formula? either entire 40,000 (or) 35000 (which is after deduction of 5000 under S.16)?

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Thank you sir

Girinath A

Girinath A

CA Inter

765

2

307

Differentiation of parametric equation

Maths & Stats

answered on 07-Jul-25 14:33

In example X=at^3 Y=2at Find dy/dx When we found dx/dt we got 3t^2 from at^3 The value which we got from at^3 t^3=3(t)^2 [video Time Stamp: 05:43]

latest answer

Thanks sir

Gurukanta Singh

Gurukanta Singh

CA Foundation

19K+

4

217

Derivative of function of a function

Maths & Stats

answered on 07-Jul-25 14:20

Y=1+x^2 How we got dt/dx= 0+2x Y=logt dy/dx=dy/dt×dt/dx [video Time Stamp: 10:10]

latest answer

At 3.59 faculty explained that differentiation of a constant w.r.t x the answer will be zero so diff of 1 + x power 2 = 2x

Gurukanta Singh

Gurukanta Singh

CA Foundation

19K+

1

188

Oc registeration

Others

answered on 07-Jul-25 09:57

I am trying to register for oc trainning course from yesterday, but at payment stage, it shows unsuccessful payment via debit card continuously. Tommorow is batch starting date. Can someone assist in this.

latest answer

Contact the local branch

Nakul Dixit

Nakul Dixit

CA Final

4K+

1

168

Asset Recognition

Financial Reporting

answered on 09-Jul-25 16:43

The Electricity distribution company has erected a transformer and cables for the company A, Company A has paid charges(Development Charges for that transformer - equivalent to the Cost) to the Discom. The transformer may be/ may not be a exclusive resource/ asset to Company A. Can now Discom recognise that transformer as a asset in the books also what will be the treatment in the books of Company A. [video Time Stamp: 09:45]

latest answer

Ok, Thank you sir

Sai Eswar Kolli

Sai Eswar Kolli

CA Final

30K+

5

163

Depreciation method

Accountancy

answered on 09-Jul-25 16:53

As stated there are different types of methods of depreciation In firms they choose depreciation as per their requirement or it is prescribed by companies act or any other act which method is to be applied in which type of industry As I know, SLM helps firms to save tax by charging a higher amount of depreciation to assets and transferring depreciation to P/L A/C SLM will be allowed in certain industry Which act prescribe which method of depreciation is applicable in which industry [video Time Stamp: 00:02]

latest answer

YEs

Gurukanta Singh

Gurukanta Singh

CA Foundation

19K+

9

219

Depreciation

Accountancy

answered on 08-Jul-25 16:54

The car is depreciated annually at 100000 Acquisition cost is 600000 Residual value at 5th year is 100000 Car insurance for theft, mechanical fault,fire is 600000 What would be the treatment for the car A/C in following situation Situation 1 In 3rd year due to a mechanical fault the car is not in working condition and we have to sell the car for 100000 in mid of the financial year Situation 2 In the 4th year due to certain circumstances the car has been theft and for 6 months we were not able to find the car The theft has happened in a month of may

latest answer

You need to compute depreciation till date of breakdown / theft. Difference between carrying amount and proceeds received is gain/loss

Gurukanta Singh

Gurukanta Singh

CA Foundation

19K+

1

179