powered by logo

Forums

In the Karachi bakery example, how is it a transfer?

Indirect Taxation

answered on 11-Feb-25 17:25

In the Karachi bakery example, how is it a transfer? In the definition it says in exchange for consideration. In this example what is the consideration? I am a little confused. Please explain.

latest answer

If there is stock transfer from one state to another state it is regarded as supply even though there is no consideration. Kindly refer Section 7(1)(c)

Manu Jacob

Manu Jacob

CA Final

6K+

1

229

Subsidy

Direct Taxation

answered on 11-Feb-25 20:36

1. Why Subsidy Income is reduced from capital asset what is the reason behind it? 2. If we purchase 2 lakh machine and we also granted 2 lakh subsidy then can we show that we can't use any depritiation for that machine because we bought that from govt subsidy?

latest answer

Ok thank you

Snehashis Mohanty

Snehashis Mohanty

CA Inter

35

4

230

Economics

CFA

answered on 11-Feb-25 07:37

If a country impose tariff on its imports like US imposing on China and Mexico the companies that import goods will pass those extra cost to end consumers which increase inflation right?then how tariff helps the economy of a country

latest answer

Thank you sir

Dhakshana Dhakshana

Dhakshana Dhakshana

CFA L2

18K+

2

188

BONUS SHARE AND SCRIP DIVIDENDS

Financial Management

answered on 11-Feb-25 23:47

So basically, in SCRIP, we just hand over the extra dividend (special dividend) in the form of shares itself BUT unlike BONUS SHARES we are not converting our RE into Equity. Instead we are using the surplus profits and claiming it to the shareholders as extra shares so that they can get that extra dividends. Am I correct? Thank you :)

latest answer

So the SCRIP ISSUE is the one that is not similar to BONUS ISSUE? Because the PAT (and after preference dividends) the excess profit is issued right instead of conversion of Retained Earnings to Equity? I guess i did not type the SCRIP ISSUE in the previous ask. But i did understood that SCRIP DIVIDEND is BONUS SHARES. Thank you!

Nabeela Faisal

Nabeela Faisal

ACCA Skill

0

2

240

Fixed income

CFA

answered on 11-Feb-25 07:31

In comparing the price volatility of putable bonds to that of option-free bonds, a putable bond will have: A) less price volatility at higher yields. Correct Answer B) less price volatility at low yields. Incorrect Answer C) more price volatility at higher yields. why A is not right putable bond is a benifit for the holder so it usuallyhave higher price and lower yield ?pls explain

latest answer

Put table bonds

Dhakshana Dhakshana

Dhakshana Dhakshana

CFA L2

18K+

1

231

Event organized outside India

Indirect Taxation

answered on 11-Feb-25 17:27

When the event is organized outside India, the place of supply is location of recipient if the recipient is an unregistered person. What is the place of supply if the recipient is a registered person sir?

latest answer

If recipient is RP then POS would be the place where he is registered.

Viveka R

Viveka R

CA Inter

3K+

1

224

Basic concepts- Rebate 87A

Direct Taxation

answered on 11-Feb-25 17:29

In the example (Mr.A, resident individual with total income 7,15,000) of rebate under 87A for default tax regime(115BAC) , it is said, tax of 21,500 need not be paid for the mere crossing of total income of 7 lakh. Is this applicable to optional tax regime rebate also? (i.e, is tax to be paid for mere crossing of total income of 5 lakh)

latest answer

No. In optional this concept is not there.

Basil V Abraham

Basil V Abraham

CA Inter

3K+

2

279

Goods sent through transporter

Indirect Taxation

answered on 11-Feb-25 17:30

Sec 10(1)(a) states that, when there is movement of goods, the place of supply will be the place where the movement of goods terminates for delivery to recipient. Here, the place of supply will be, when the goods are *supplied by supplier to the recipient's place - location of recipient *Collected by recipient at the supplier's place - location of supplier What is the place of supply when the goods are sent via transporter (third person)?

latest answer

We will see where the risk and reward is transferred to recipient and the understanding between them.

Viveka R

Viveka R

CA Inter

3K+

1

224

What if the recipient is registered?

Indirect Taxation

answered on 11-Feb-25 17:31

In case where the goods are purchased over the counter in another state and they are transported by the buyer to his own state, in that case, if the recipient is UNREGISTERED PERSON, *address mentioned in invoice, the place of supply will be location of recipient. *address not mentioned in invoice, the place of supply will be location of supplier. What if the recipient is REGISTERED in this scenario sir?

latest answer

If recipient is registered then we have to apply Section 10(1)(a) or 10(1)(b) or 10(1)(c) but not Section 10(1)(ca)

Viveka R

Viveka R

CA Inter

3K+

1

206

Interest Cost

Financial Reporting

answered on 10-Feb-25 16:54

Sir the interest cost in this regard in Financials will be included in Employee Benefit Expenses or Finance Cost ?

latest answer

Finance cost

Hemachandra D

Hemachandra D

CA Final

9K+

1

207