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AS 16 Borrowing cost

Accountancy

answered on 16-Aug-24 15:55

In the calculation of average accumulated expense, why is the expense for august 2023 ₹10,00,000 valued for 10 months instead of 6? (1st august 2023 to 31st January 2024)

latest answer

specific borrowing is taken for full period. Any income from such borrowing (when they are invested ) are deducted.

Sujitha M

Sujitha M

CA Inter

1K+

1

273

AS 16 Borrowing Cost

Accountancy

answered on 16-Aug-24 19:00

Can anyone please explain the computation part? J have arrived at the average interest rate at 11.9% but why can't I apply the same to funds incurred?

latest answer

OK sir got it

Sujitha M

Sujitha M

CA Inter

1K+

2

321

Insurance, other sources

Direct Taxation

answered on 17-Aug-24 18:04

I have doubt in understanding note Eg = There's a policy Z if date is issue 1/7/23 and maturity date 1/10/30 that is consideration received if before py33-34 & Annual premium ₹2lac i e less than 10% & ₹5lac & consideration received ₹30lac, so 30lac became exempt I.e assessee received consideration before py33-34 Then what will happen to A & B ? How will Z impact A B

latest answer

If policy is taken on or after 1.4.2023 then 5L limit is considered and not the percentage. If policy is taken before 1.4.2023 then the limit of percentage is considered.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

10

355

Leverage

Financial Management

answered on 20-Aug-24 00:26

From which formula or concept combined leverage is used to reduce EBT to zero

latest answer

Yes. There is a direct method to compute the same when there is no preference dividend in the question. Please refer to the full video no.8 in the chapter leverages where I had explained the multiple formulae regarding the same conceptually

rgshrinidhi rgshrinidhi

rgshrinidhi rgshrinidhi

CA Final

3K+

4

301

Ind as 116

Financial Reporting

answered on 16-Aug-24 12:53

Sir the lease liability is 300000 * 4.465 1339532

latest answer

Thanks for highlighting. Will update it.

sai pramod

sai pramod

CA Final

51K+

1

205

6.Do you have any tax liability Due to GST TRIN -1 ?(System -populated ) table 6 sir why u not select this option yes or no without selecting u go next step sir

Indirect Taxation

answered on 17-Aug-24 17:59

6.Do you have any tax liability Due to GST TRIN -1 ?(System -populated ) table 6 sir why u not select this option yes or no without selecting u go next step sir

latest answer

TRAN 1 is no more relevant now. It was related to transitional credit during July 2017.

R G

R G

CA Inter

9K+

1

192

Capital gains

Direct Taxation

answered on 17-Aug-24 18:00

in this question how the depreciation is RS. 45000.Why cant we solve like this :- (2,50,000 Rs) *15% + 850,000 Rs*15%*1/2=(37500)+63750=26250 Rs

latest answer

Out of closing WDV first we assume it to be towards new purchases if it is less than 180 days and balance we would claim full depreciation.

Niveta Rajkumar

Niveta Rajkumar

CA Inter

6K+

3

411

Deduction not allowed = other sources

Direct Taxation

answered on 14-Aug-24 18:02

Explain 3rd point with example

latest answer

If salaries are paid outside India without TDS then the expenditure is disallowed.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

1

310

Intrest

Direct Taxation

answered on 14-Aug-24 20:58

If it saying intrest relates to PY 19-20 then it should be taxable in 20-21 Why it's taxable in AY 24-25 ?

latest answer

Since it is received during PY it is taxable during PY

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

6

284

LIP

Direct Taxation

answered on 14-Aug-24 14:04

When it will be 10 and when 15 % ? If 5lac exceed then what is the provision and if 5lac dnt exceed then what is the provision Pls explain this para

latest answer

If policy is taken on or after 1.4.23 and premium is more than 5L then the maturity amount is taxable irrespective of percentage

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

3

259