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In the Mr, S N Gupta question, if principal aggregate turnover is less than threshold, does he have also have to get compulsorily registered?

Indirect Taxation

answered on 14-Feb-25 21:42

In the Mr, S N Gupta question, if principal aggregate turnover is less than threshold, does he have also have to get compulsorily registered since he has principal agent relationship with his agent.

latest answer

If agent supplies goods on behalf of taxable person then only registration is mandatory. Taxable person means any person registered or liable to be registered.

Manu Jacob

Manu Jacob

CA Final

6K+

1

228

Working capital management

Financial Management

answered on 19-Feb-25 14:42

1.In working capital management, whether debtors are to take at sales value or cost of sales value. Some problems are taken at sales value and some problems are taken at cost of sales value. Which is correct? Please clarify sir 2.And also investment in finished goods has to take at which value.I.e cost of sales or sales value.Please clarify sir

latest answer

Please listen

Venkat L

Venkat L

CA Inter

2K+

1

244

Ind AS 7

Financial Reporting

answered on 18-Feb-25 11:53

Entity A purchase goods for resale for £ 100000 , exchange rate was 50.Balance outstanding at year end, when exchange rate is 45.An exchange gain on retranslation of trade payable of 500000 is recorded in p&l account... Treatment --This unrealized gain will be reduced from p& account. Changes in working capital, difference between (increase in inventory Less and increase in trade payable Add) will it be recorded?

latest answer

Yes.

Mansha Tutlani

Mansha Tutlani

CA Final

555

1

218

Place of supply

Indirect Taxation

answered on 14-Feb-25 21:43

What is the explanation of 34th example sir?

latest answer

Perfect.

Viveka R

Viveka R

CA Inter

3K+

2

208

Economics

CFA

answered on 14-Feb-25 17:39

If FIIs sell indian equities in large quantities they will usually convert the amount into USD right which will strengthen usd and depreciate Rupee which inturn increases gold price atleast in india Is this right?is this how gold price changes due to changes in market?

latest answer

That applies to all imports not just gold

Dhakshana Dhakshana

Dhakshana Dhakshana

CFA L2

18K+

3

158

Derivatives

AFM

answered on 14-Feb-25 13:42

Hi Sir, Why would we buy the back futures that is already sold. In the above question, My understanding is: The rice trader wants to sell after 3 months and he expects a decline in price from spot of 60 upto 56.So, he should Short a future today @Rs 59 per kg. After 3 months, when the price falls to 57, he can purchase from the spot market and deliver it to the buyer. In this way, he can gain Rs and ultimate realisation will be Rs 59* 22000. But in the solution it is given that, the seller shall buy back the futures sold on Day 0 at 3 month Future rate after end of 3 months( 58).-Please help me understand this. And , why should he sell at 3 months Future price (58) after the end of 3 months.- My understanding is he should sell at 3 months Future price agreed on day 0 (59). Please help me understand, Sir

latest answer

All derivatives are not delivery based. Forwards are delivery based. Futures are not So, in case of futures, it is only net cash settlement. So, you have to square off the position on due date and enter into a separate cash transaction

ahmad bunyamin

ahmad bunyamin

CA Final

1K+

1

172

How did we get 5% for ineligible credit for personal expenditure? Please explain

Indirect Taxation

answered on 14-Feb-25 21:44

How did we get 5% for ineligible credit for personal expenditure? Please explain

latest answer

It is assumption by the law that 5% of common credit is to be reversed and it is treated as personal purpose. However, while solving questions we do not consider this unless question specifies that the goods or service are used for personal purposes also.

Manu Jacob

Manu Jacob

CA Final

6K+

1

175

If gift is given as part of employment contract is ITC available?

Indirect Taxation

answered on 14-Feb-25 21:45

If gift is given as part of employment contract is ITC available? In the example if IPAD is given as contract with employee can ITC be claimed?

latest answer

If it is business purpose then Yes.

Manu Jacob

Manu Jacob

CA Final

6K+

1

204

Advanced Capital Budgeting

AFM

answered on 14-Feb-25 10:23

Hi Sir Regarding Optimal Replacement decisions, Why don't we consider Present value of Purchase cost of Machine when machines are to be replaced after 1 year/2 years? But on the other hand, we consider present values of repairs and salvage value which are to be spent/ received after 1 year or 2 years.

latest answer

Instead of computing 4 year cycle in which you replace a machine 2 to 4 times , it is easier to compute EAC and compare. You please do try and solve the Q with a 12 year cycle in which in case a machine is replaced 12 times, in case 2, 6 times ( after every 2 years) , case 3 after every 3 years i.e 4 times and case 4, 3 times , i.e after every 4 years. Please see overall cashflows in all 4 scenarios and then evaluate the decision - you will get same answer of when to replace. But Pls note the 12-year cycle is far longer cycle and difficult to compute In this 12 year CF you can take PV of replacement cost and Maintenance costs

ahmad bunyamin

ahmad bunyamin

CA Final

1K+

1

198

Illustration 37 - security valuation - equity

AFM

answered on 14-Feb-25 10:16

Instead of this method, can we find the value of long term borrowing as : (Capex- depreciation)* Debt ratio + Change in WC*Debt ratio and follow the formula as usual? This also gives the same answer. Is this approach correct?

latest answer

Yes, You can do that. I explained the logic in one of the questions too

Ali S

Ali S

CA Final

8K+

1

217