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Section 54 F

Direct Taxation

answered on 12-Mar-25 16:19

Assessed have no residential house Purchased and claimed 54F Can assesse purchase 2nd house in 2years ?

latest answer

Yes it is.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

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234

ITC

Indirect Taxation

answered on 07-Mar-25 08:37

Page 8.97 of ICAI SM, For 2(b), why section 18(1)(a) is applied and not 18(1)(d). Should ITC be allowed on capital goods, as this is a case of exempt to non exempt

latest answer

Okay sir, thank you

Raviteja Kusumanchi

Raviteja Kusumanchi

Qualified CA

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Self declaration for SPOM in exam form

Exams

answered on 10-Mar-25 12:11

Hi sir, As I have decided to give my spom after final exam, while filling exam application I'm asked to self declare that I have or will be completing spom before April 10th..Can I skip that particular self declaration...

latest answer

Then you can skip

Madhulika SN

Madhulika SN

CA Final

170

3

289

While considering potential share for Diluted EPS we have considered 25000 shares for 9m... Then for interest portion why are we not considering interest on 25000 for 3m?

Financial Reporting

answered on 07-Mar-25 14:38

While considering potential share for Diluted EPS we have considered 25000 shares for 9m... Then for interest portion why are we not considering interest on 25000 for 3m?

latest answer

After conversion of 25,000 convertible bonds, we would consider them as a part of normal equity for computation of Basic EPS. Till the date of conversion i.e for first three months, we consider them as dilutive. We have added back interest on these bonds for 3 months.

Manu Jacob

Manu Jacob

CA Final

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Can you please explain why we have taken only year 1's interest for calculation of Diluted EPS?

Financial Reporting

answered on 06-Mar-25 19:07

Can you please explain why we have taken only year 1's interest for calculation of Diluted EPS? Why did we not take year 2's interest while calculating profit available to shareholders?

latest answer

Please ignore this. Thank you

Manu Jacob

Manu Jacob

CA Final

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169

Classification of Projects

Financial Management

answered on 06-Mar-25 21:13

Sir how to classify it as divisible or indivisible projects ?

latest answer

Yes sir.. but I didn't understand that that's why I asked... Now I'm cleared Thank you so much sir.

Jashvanth.K

Jashvanth.K

CA Inter

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228

Reason b/w using methods

Financial Management

answered on 06-Mar-25 21:14

Is there any reason why there is difference between the answers to the PI & NPV method ? Is there any mathematical calculation behind this ?

latest answer

Oh ok sir Thank you

Jashvanth.K

Jashvanth.K

CA Inter

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Regarding with PV factor

Financial Management

answered on 07-Mar-25 06:49

Hi sir, here is the question they mentioned cost to capital as 10% and they also gave a discount factory of 10%... Here My doubt is you said that the ideal discount rate is the overall cost of Capital then why were we taken pv factor as 10% instead of the given cost of capital ? We should take the PV factor or Cost of capital as an ideal discounting rate ??

latest answer

Great now I can understand this concept thank you so much sir 😊

Jashvanth.K

Jashvanth.K

CA Inter

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221

Why are we not increasing the number of regular shares held?

Financial Reporting

answered on 12-Mar-25 14:37

Why are we not increasing the number of regular shares held? While calculating EPS, why are we not adding the paid part, i.e 367,500 shares and 275,625... I understood we are assuming that they bring in their share of capital, so shouldn't they still be part of the WANES.

latest answer

But they are not actual shares as of now. Once the option is exercised, then we consider.

Manu Jacob

Manu Jacob

CA Final

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188

IND AS 115 - Illustration 2

Financial Reporting

answered on 07-Mar-25 14:40

Sir, in Illustration 2, why is the non-refundable deposit of Rs 1 lakh recorded as a liability instead of revenue? Shouldn't it be treated as revenue since it's non-refundable

latest answer

If the conditions to recognise revenue are not satisfied, we do not recognise revenue.

SANDRA S JOY

SANDRA S JOY

CA Final

26K+

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210