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Dividend

Direct Taxation

answered on 28-Jun-21 19:52

Sir,if question asks that company is liable to pay dividend in the year 2019- 20( declared on 25th mar 2020)and the company actually paid in the year 2020-21(pain on 10th April) in this case,is company is liable to pay DDT??

latest answer

115O is applicable if dividend is declared, distributed or paid on or before 31st Day of March 2020. So, not applicable from 01-04-2020

Rushitha Puvvada

Rushitha Puvvada

CA Final

5K+

8

734

Preference share capital

Corporate & Other Laws

answered on 27-Jun-21 13:57

In the case of infrastructure projects, Is it mandatory to redeem 10% of pref shares at the beginning of 21st year ? Or is it optional?

latest answer

It could be earlier as well. Provision is: A company engaged in the setting up and dealing with of infrastructural projects may issue preference shares for a period exceeding twenty years but not exceeding thirty years, subject to the redemption of a minimum ten percent of such preference shares per year from the twenty first year onwards or earlier, on proportionate basis, at the option of the preference shareholders.

kowselyaa G

kowselyaa G

CA Final

2K+

1

612

Board's report

Corporate & Other Laws

answered on 27-Jun-21 22:14

Rule 8 shall not apply to one person company and small company. What does it mean?

latest answer

Thank you

Nivedha Balaji

Nivedha Balaji

CA Final

9K+

3

564

Service costing illustration 5 New sum

Costing

answered on 28-Jun-21 11:27

Sir in icai 1 return journey is not considered for Average calculation for commercial ton kms (Simple Avg basis) Could you Plz explain.. My workings also uploaded in attachment. Can you Plz tell where i am going wrong ?

latest answer

B to C and C to A is one B to A return journey is 26

Naresh M

Naresh M

CA Final

75

1

722

Aggregate turnover

Indirect Taxation

answered on 27-Jun-21 15:46

Sir in case if a person supplies goods or services throguh an agent then that supplies also include in the aggregate turnover or not?

latest answer

Perfect.

Likhitha Sivani

Likhitha Sivani

CA Final

14K+

3

608

Financial statement

Corporate & Other Laws

answered on 27-Jun-21 10:49

Whether Private start up companies are not required to prepare Cash flow statement?

latest answer

Yes , pvt start co. not required to prepare cash flow statement .

Nivedha Balaji

Nivedha Balaji

CA Final

9K+

1

567

MTP

Direct Taxation

answered on 02-Jul-21 16:44

Sir, in this sum is that a printing mistake?

latest answer

May 21 mtp series 1

Likhitha Sivani

Likhitha Sivani

CA Final

14K+

5

658

Postal Ballot

Corporate & Other Laws

answered on 27-Jun-21 10:22

why ordinary resolution cannot be done via postal ballot?

latest answer

Ordinary resolution can be passed. Ordinary business cannot be transacted.

Girinath A

Girinath A

CA Inter

765

1

562

PGBP

Direct Taxation

answered on 27-Jun-21 09:05

Sir if Assesse is mainly engaged in buying and selling Shares.. Then dividend received comes under which head Sir ? PGBP or IFOS.

latest answer

Dividend received always come under the head IFOS

M Naresh

M Naresh

CA Final

3K+

1

651

PGBP

Direct Taxation

answered on 27-Jun-21 10:23

Sir if Assesse is mainly engaged in buying and selling Shares.. Then dividend received comes under which head Sir ? PGBP or IFOS.

latest answer

Dividend always taxable u/h other sources irrespective of the fact whether the assessee is engaged in the business of buying /selling shares or not .

M Naresh

M Naresh

CA Final

3K+

1

666