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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

249

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

232

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

211

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

226

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

389

Return on assets

Financial Management

answered on 06-Jul-24 15:11

In ICA material it is EBIT(1-T)/Assets and answer is 10% But in your class you teach that EBIT/Total assets and ans is 20% which one is correct?

latest answer

In exam then will specify pre or post tax - if they dont specify compute both

206 64 Bhavana d v

206 64 Bhavana d v

CA Inter

4K+

1

212

salary

Direct Taxation

answered on 07-Jul-24 14:33

1) just need to confirm relief u/s 89 given to both tax regime ?

latest answer

Right

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

4

399

MISTAKE IN BOTH BOOK AND PDF

AFM

answered on 05-Jul-24 16:54

Total interest rate taken 5% instead of 5.5%

latest answer

Also, computation for int for that period is correct - just that the number 5% was oriented instead of 5.5% - but noted, will correct in next version

ezy pan

ezy pan

CA Final

130

2

337

Doubt

AFM

answered on 05-Jul-24 16:48

taken out a loan, which means they are receiving funds from another entity (likely another bank or financial institution) that they will need to repay over time with interest. DH bank is not the depositor but rather the borrower in this scenario. ?

latest answer

If DH bank is borrower why will it receive net interest income as per last line of the Q. It is a poorly worded Question hence changed it in PDF version

ezy pan

ezy pan

CA Final

130

1

299