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Recipient registration

Indirect Taxation

answered on 14-Apr-25 20:22

Sir, recipient need to be registered to claim tds under section 51 even though turnover below the threshold?

latest answer

Thanks sir

Santoshkumar Kalisetti

Santoshkumar Kalisetti

CA Final

2K+

2

183

Regarding matching concept

Accountancy

answered on 11-Apr-25 10:19

Sir if we buy a house in an accounting period and sell it in another accounting period how is this concept relevant?

latest answer

The matching concept is to match income and expenses/cost. When we buy a home in first year - we show it as an asset and not as expense. When we sell home in second year the sale value - cost price is recorded in P&L as gain. same way when we buy goods for sale - the unsold portion is shown as closing stock. and not as an expense. When we sell those goods, it gets expensed.

Samyuktha Prem

Samyuktha Prem

CA Inter

3K+

1

261

CA INTER FAST TRACK BATCH MAY 2025

Direct Taxation

answered on 14-Apr-25 17:59

Sir, when to use normal cost and when to use Cost of indexation formula?

latest answer

If asset is transferred prior to 23rd July 2024 then indexation is allowed. If asset is transferred on or after 23/7/2024 then indexation benefit is not allowed. However, in case of resident Individual and HUF and there is transfer of land or building or both then they have 2 options. Option 1: 20% with indexation benefit or Option 2: 12.5% without indexation benefit.

G K

G K

CA Inter

13K+

1

282

Time limit for filing application of refund

Indirect Taxation

answered on 10-Apr-25 23:39

Time limit varies in some lectures of this chapter it says 1 year and in other lectures it says 6 months (refer lecture 3 & lec 6) Also in notes 2 different timelines have been given.Please clarify this.

latest answer

ok

Neha Pradhan

Neha Pradhan

CA Final

9K+

2

440

Important questions list

Financial Reporting

answered on 10-Apr-25 16:14

Does the FR important questions list cover additional questions in ICAI module also?

latest answer

Yes

Ali S

Ali S

CA Final

8K+

1

173

Consolidated Financial Statements

Accountancy

answered on 10-Apr-25 16:41

Sir what if the subsidiary company's opening balance shows debit balance (loss), what to do in this situation sir? can we distribute this loss to holding and minority interest in pre-acquisition ? can this happen sir? sir i send one question in which opening balance of p&l has loss occured.

latest answer

The opening negative balance is used to compute goodwill or capital reserve.

39 - Sri Sankar G

39 - Sri Sankar G

CA Inter

0

1

244

Audit

Auditing

answered on 10-Apr-25 14:55

Ma'am what do we mean by failure to keep insurance policies current Statement: failure to keep insurance policies current would render assets of the company uninsure

latest answer

It means that if the company does not maintain up-to-date and active insurance policies, then its assets (like buildings, equipment, inventory, etc.) will no longer be protected by insurance.

R Yashwanth Kumar

R Yashwanth Kumar

CA Final

87K+

1

224

Companies Act, 2013

Corporate & Other Laws

answered on 11-Apr-25 13:55

Just wanted to clarify, a person who is an Indian citizen but not a resident in India shall be eligible to incorporate an OPC right?

latest answer

Yes.

Asmita Kar

Asmita Kar

CA Foundation

7K+

1

184

Loss under hedging

AFM

answered on 10-Apr-25 12:52

Hedging was made to protect the portfolio from any profit/loss. But in this question, though we made a hedge we obtained a loss of Rs.11,450. Is this because the market value appreciates/depreciates not in accordance with beta.

latest answer

Exactly Even though as per Beta the stock should move by x% they moved by a different y %

Nitin Raj

Nitin Raj

CA Final

270

1

207

Branch Auditor

Auditing

answered on 10-Apr-25 14:59

Should the company's auditor (principal auditor) also be duly qualified as per the laws of such foreign country to conduct the foreign branch audit mam? or is to applicable only when the audit is conducted by an auditor other than the company's auditor?

latest answer

Only when other than company auditor is appointed

Mala Ca

Mala Ca

CA Final

23K+

1

209