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Direct Taxation

answered on 08-Jul-24 16:15

1) salary chapter transfer of motor car by employer to employee 20% dep wdv how to calculate dep if a) Co kept it for 2yr 5month b) Co kept it for 2yr 10month

latest answer

If it is traded in one stock exchange then that stock exchange is considered. If they are traded in more than one stock exchange then that stock exchange which records highest volume of trading is considered.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

4

394

Missing sec in notes

Direct Taxation

answered on 07-Jul-24 19:12

Are the sections in the 1fin book enough for preparation?

latest answer

Yes totally. Book with content covered in the class would be sufficient

Fazal K

Fazal K

CA Inter

270

1

331

marginal relief

Direct Taxation

answered on 08-Jul-24 16:13

incl surcharge tax on 5300000 = 21526125 tax on 500lac = 18515625 excess tax payable 3010500 & income diff is 30lac then why no marginal relief ? is it tht if LTCG STCG given then marginal relief not given ?

latest answer

Already I have answered this in another forum query.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

4

352

regarding missing contents

Direct Taxation

answered on 08-Jul-24 16:09

I don't know why there are so many contents missing in the 1fin book. For example, in the chapter on capital gains, there is no mention of sections 47,46 and 50A and many. Are these sections not important, or is there an error in the book? The notes shared in the Indigo app resources also have the same missing content. Please respond.

latest answer

1FIN subject queries can be posted here We also have a WhatsApp group specifically for enrolled students. link below https://chat.whatsapp.com/GU5exeaCkhi2jp5mUuKMTW

Fazal K

Fazal K

CA Inter

270

12

231

Regarding notes

Direct Taxation

answered on 07-Jul-24 21:27

I recently purchased the CA Inter Direct Tax class for September 2024. I'm wondering which books are recommended for preparing for the exam. Should I use the study material provided by 1FIN or the ICAI study materials? Also, where can I find the answers to the questions in the 1FIN book? Are the answers available online or in a separate book? I've attached images of the questions in the 1FIN book.

latest answer

Welcome

Fazal K

Fazal K

CA Inter

270

14

400

Explain this

Others

answered on 07-Jul-24 13:10

In the context of captial markets what is Annualized return and Absolute return? Pls explain

latest answer

10% * 12

Dhakshana Dhakshana

Dhakshana Dhakshana

CFA L2

18K+

3

248

I actually confused sir

Indirect Taxation

answered on 07-Jul-24 14:26

What I do in this situation joint savings account husband and wife in good transaction turnover limit 10Lor20L or 40Lor 80L for joint savings account

latest answer

Turnover is to be considered separately for each PAN.

R G

R G

CA Inter

9K+

1

230

Joint savings account limit husband and wife limit 10L or 20L dealing in good every year exceed turnover 20L reaming in cash

Indirect Taxation

answered on 07-Jul-24 14:27

Is tax notice will come I am saying. That For transaction purpose I used savings account. If I not open current account transaction turnover limit exceed 20L everything what is the limit for husband and for good husband and wife in savings account 10Lor 20L or 40L or 80L joint savings account

latest answer

Turnover is to be considered for each PAN separately and the same to be proved when the notice comes that each person turnover is less than the threshold limit for registration.

R G

R G

CA Inter

9K+

1

210

Sir in good limit 40L but people not open

Indirect Taxation

answered on 07-Jul-24 14:32

Current ac in voluntary basic dealing in goods joint savings account husband and wife Every year turnover. Exceed 20L and remaining dealing in cash Sir what is the limit of joint savings account husband and wife kin savings account

latest answer

Limit to be considered separately for each PAN. We need to prove to the officer issuing notice.

R G

R G

CA Inter

9K+

1

225

AS 22

Accountancy

answered on 06-Jul-24 12:19

As per AS 22 , the business has loss say 100,000 RS and it is virtually certain that the company would have sufficient profit in the future. The loss can be carried forward for 8 yrs. Tax rate 40%.Why are we claiming 40000RS as deferred tax asset for the year 1?If there is a loss and we aren't paying tax for it why is it a deferred tax asset?

latest answer

Because we would save tax in future. So there is a benefit in future because of current year loss

Niveta Rajkumar

Niveta Rajkumar

CA Inter

6K+

1

388