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In case of trust

Corporate & Other Laws

answered on 08-Jun-25 14:32

As per Doctrine of privity of contract stranger to contract can file a case against party in contract or trust Case law given in video has involved family members Can this exception work where two parties in contract which are not family members but they are friends

latest answer

Yes, the exception under the doctrine of privity can apply to friends, not just family members. If the contract clearly intends to benefit a third party (like a friend), that person can sue under the trust exception. The key is the intention to benefit, not the relationship.

Gurukanta Singh

Gurukanta Singh

CA Foundation

19K+

1

179

SPOM applicability

Exams

answered on 06-Jun-25 17:05

I have cleared CA Intermediate Grp one in Nov 22 and CA Intermediate Grp two in May 23. I gave 8 papers in total. My CA Final attempt is in May 26 Is Set C and D applicable for me because in portal it is showing??

latest answer

Thank you, Sir!!

Pooja S

Pooja S

CA Final

910

2

195

Purchase book

Accountancy

answered on 10-Jun-25 11:50

While doing purchase book is it necessary to make freight charges,trade discount column

latest answer

Just basic questions from Study Mat are enough.

Gurukanta Singh

Gurukanta Singh

CA Foundation

19K+

3

219

Equity Method of Accounting

Financial Reporting

answered on 06-Jun-25 09:51

Sir, we’ve invested in an associate (or joint venture), but have no subsidiaries. Since CFS is not mandatory in such cases, I wanted to ask: If we do not prepare CFS, can we still adjust our share of the associate's profit/loss in the SFS? Or is it mandatory to prepare CFS to reflect the equity method and show the share of results?

latest answer

When an entity prepares separate financial statements, it shall account for investments in subsidiaries, joint ventures and associates either at cost, or in accordance with Ind AS 109, Financial Instruments.

Murali Thripuraboina

Murali Thripuraboina

CA Final

3K+

1

171

Variance and Standard Deviation

AFM

answered on 06-Jun-25 15:03

Sir, if Variance is 0.056, so sqrt of that is 0.2368 i.e., 23%. In the other case if i take variance as 5.61115 in percentage terms (0.056*100), then the standard deviation was √5.61115 ≈ 2.3688(in percentage). Could you please clarify which is correct and why the standard deviation is being stated as 23%?

latest answer

When Return of share price is in % then SD is also in % but VAr is % square Best way is to remove % right at beginning and solve it just as a number and then add % at the end another way is to convert everything into decimal and then solve - I don't recommend it though Answer eventually will be same in al methods but best is to remove % and solve

Murali Thripuraboina

Murali Thripuraboina

CA Final

3K+

1

173

Articleship

Others

answered on 05-Jun-25 12:31

I've given may ca inter g2 exams, and already cleared g1. Joined pre articles today. Is there a rule that if I join articleship the very next day after results are announced, there's no 6 months study period? And, when do articles in this case attend adv itt course, during articleship or after, in the second case the exam registration can be done after completing these courses and registration deadline would be over and I have to attempt the next year?

latest answer

There is no rule like that

vidhya ayyarappan

vidhya ayyarappan

CA Inter

5K+

1

200

sez reinvestment reserve a/c

Direct Taxation

answered on 01-Jul-25 15:16

sir for the deduction in third 5 yrs, am i right with the following scenario? as you said , if 1cr is transferred to the reserve and the 50% profit amounts to 80L then 80L can be claimed bcz the amount transferred to the reserve is more than the max. limit. but if 50L is the amount transferred to the reserve and the 50% profit amounts to 80L then only 50L can be claimed even though the max. is 80L bcz the amount transferred to reserve is only 50L. am i right sir?

latest answer

ok sir, thank you sir

Poojasree Shakthiraam

Poojasree Shakthiraam

CA Inter

25

2

225

lessor accounting

Financial Reporting

answered on 03-Jun-25 12:56

Sir, If the lessor receives variable payments based on performance from lessee How the same will be accounted in leesor books of accounts

latest answer

Income in PL

P.udaykumar Pasupulati

P.udaykumar Pasupulati

CA Final

2K+

1

180

title meaning

Direct Taxation

answered on 03-Jun-25 21:30

sir in the table you have written column heading as payable by govt., payable by resident and non resident. does it mean the tax payable by the govt., resident and non resident for the income earned as irf in the below cases?

latest answer

ok sir, thank you

Poojasree Shakthiraam

Poojasree Shakthiraam

CA Inter

25

3

215

Intro to ind As

Financial Reporting

answered on 03-Jun-25 14:37

Ind As will be applicable to Foreign co. Also (bcz of parent relation) because the subsidiary X has net worth 600 cr. Is it right?

latest answer

Section 2(42) of the Companies Act, 2013 defines a "foreign company" as any company or body corporate incorporated outside India that has a place of business or conducts business activities in India. Ind AS will apply to the foreign parent only if it has a place of business in India. If the foreign company does not have a place of business in India, Ind AS will not apply to it under Indian law, even if its Indian subsidiary applies Ind AS.

Naima Shaikh

Naima Shaikh

CA Final

270

1

198