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Direct Taxation

answered on 24-Feb-25 17:20

How to Compute presumptive Income

latest answer

Based on business or profession. If business then apply 44AD else apply 44ADA for professional.

Fathima Binth Musthafa

Fathima Binth Musthafa

CA Inter

580

2

280

PRE CONSTN PERIOD INTEREST

Direct Taxation

answered on 24-Feb-25 17:24

SIR, If for a house property the loan has been repaid in prev FY and date of completion is in succeeding FY then can i avail pre construction period interest

latest answer

If loan is taken in one FY and property is completed is another FY then pre construction interest would apply.

Sandeep

Sandeep

CA Inter

50

1

334

PRE CONSTRUCTION INTEREST

Direct Taxation

answered on 24-Feb-25 17:25

SIR, for reconstruction of a house property also the same preconstruction period interest concept is applicable or not

latest answer

No. pre construction concept is only for acquisition or construction.

Sandeep

Sandeep

CA Inter

50

1

287

Bonus issue after the reporting period but before FS approved

Financial Reporting

answered on 24-Feb-25 10:04

Sir in case for Bonus issue after the reporting period but before FS approved, does this will be considered in the EPS calulation ?

latest answer

Yes

Hemachandra D

Hemachandra D

CA Final

9K+

1

316

Portfolio Mgmt- Dividend yield

AFM

answered on 24-Feb-25 14:10

On what should we calculate dividend yield % based on current year market price or previous year price (investment) In Q15, dividend yield is calculated on PY price whereas in Q45, it is calculated on CY Price. Please suggest which one should be preferable in the exam.. To elaborate In Q15, for Krishna Limited we took 22/245 (PY stock price) for dividend yield in year 2012-13 whereas in Q45, while computing dividend yield we took 8.5/147(CY price) for year 2009-10.

latest answer

I have changed the solution after acai New Material came out and i had revised the solution in 2024. I have updated the video and also updated the PDF notes on this .In the introduction chapter i also have a spreadsheet titled " List of updated/corrected videos for minor errors"- in that also i highlighted the change in solution for Q 45 in PM chapter. These updates are available in book we printed late last year but are available on our PDF version of the notes which is available in the intro chapter for all enrolled students In both cases the yield has to be computed on PY value only like in Q 15

Raviteja Kusumanchi

Raviteja Kusumanchi

Qualified CA

42K+

1

263

Bonus kind of eliment in the Rights issue and Options/Warants

Financial Reporting

answered on 24-Feb-25 10:06

Sir in case where there is Bonus kind of eliment in the Rights issue , we will consider that bonus eliment was as if from the beinging of the year for Both Basic EPS and Diluted EPS and in case where there is Bonus kind of eliment Options/Warants, we will consider that bonus eliment was as if from the begining of the year only for Diluted EPS and Not Basic EPS calulation Am i Right ?

latest answer

In case of options and warrants, shares are not yet issued. hence it will only be considered for diluted earnings.

Hemachandra D

Hemachandra D

CA Final

9K+

1

369

When will the CA Final Exam forms will be opened

Others

answered on 25-Feb-25 00:15

When will the CA Final Exam forms will be opened

latest answer

Thankyou so much for the response Sir

adithya thushar

adithya thushar

CA Final

3K+

2

370

Fair value losses 2650, 2500

Financial Reporting

answered on 23-Feb-25 16:17

Sir while calulting Earnings for Basic EPS, we have reduced these FV losses from PBIT, is it not these loses already deducted from the PBIT given in the question (or is the case these once directly reduced from Retained earnings ?), ?, Like why its reduced from the PBIT

latest answer

The amounts given is The profit before interest, fair value movements and taxation So it is not just PBIT but PBIT and FV movements.

Hemachandra D

Hemachandra D

CA Final

9K+

1

324

Number of days

AFM

answered on 23-Feb-25 20:10

In this question, if we calculate number of days as 59 (31+28) then what to do at exam hall, will we calculate e using calci.

latest answer

They will give value of e power (days x time) Very unlikely they will not give e power value. I have not seen ICAI not giving the value in last 4-5 papers Using that u can figure which number of days to consider

Hrishikesh Pradhan

Hrishikesh Pradhan

Qualified CA

18K+

3

276

Section 7

Corporate & Other Laws

answered on 26-Feb-25 12:49

Where a subscriber is illiterate, he shall affix his thumb impression or mark which shall be described as such by the person, writing for him, who shall place the name of the subscriber against or below the mark and authenticate it by his own signature and he shall also write against the name of the subscriber, the number of shares taken by him.

latest answer

Here Illiterate subscriber will put his thumb impression, and his witness will write his name and number of shares with witness signature. Witness may or may not be a company official.

omega s

omega s

CA Inter

0

3

387