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Section 26A - Timeline for application of refund

Indirect Taxation

answered on 29-May-24 12:36

Sir, what is the difference between timeline for 6 months for application of refund of import duty u/s 26A and that of 1yr for application of refund of import duty u/s 27. I think the difference might be since Sec 26A is restricted for certain cases, where as Sec 27 is general. But still not sure on cases for refund of import duty in cases other than those mention in Sec 26A. Can you please clarify on the above?

latest answer

Right.

Priyanka Udeshi

Priyanka Udeshi

CFA L1

14K+

2

4K+

Example of nationalization of PNB

AFM

answered on 24-May-24 08:07

Hi sir, Can you please explain the below example provided in the study material of ICAI? "Pattern of Existing Stock Holding: An analysis of the pattern of existing stock holdings of the company would also be relevant. This would show the stake of various parties in the company. An interesting case in this regard is that of the Punjab National Bank in which the Life Insurance Corporation and other financial institutions had substantial holdings. When the bank was nationalised, the residual company proposed a scheme whereby those shareholders who wish to opt out could receive a certain amount as compensation in cash. It was only at the instance and the bargaining strength of institutional investors that the compensation offered to the shareholders, who wished to opt out of the company, was raised considerably."

latest answer

Institutional investors have bargaining power as compared to a lot of retail individual investors Such institutions can work for benefit of all minority holders In pnb case these institutions ensured that minority retails shareholders also received cash when bank was acquired by the government

Ruthvik Reddy Adala

Ruthvik Reddy Adala

CA Final

5K+

1

346

FA - Interest Income

Financial Reporting

answered on 24-May-24 10:01

We have solved many illustration relating to FL which involves interest and dividend payments. We need to accrue the same every year at EIR and pass payment entry. Basically we prepare the interest payment table. Is the same thing also applicable for Financial asset. Let’s say the illustration solved in the lecture will be solved in the same manner for FA also ?

latest answer

Yes same way.

Chandan Subudhi

Chandan Subudhi

CA Final

12K+

1

303

Scholarship for CFA L1

CFA

answered on 23-May-24 21:26

What's the criteria to get scholarship for cfa?

latest answer

Sure sir

Dhakshana Dhakshana

Dhakshana Dhakshana

CFA L2

18K+

2

417

Illustration 1

Accountancy

answered on 27-May-24 15:59

How did 20,000 be taken as depreciation? Of 20X2

latest answer

20,000 is the revised carrying amount for the next 5 years. On this the depreciation is calculated by deducting the scrap value

Shivashankar Jawai

Shivashankar Jawai

CA Inter

2K+

3

348

what is pay off ?

AFM

answered on 23-May-24 13:07

Hi sir, in this question does pay off means ( pay off from options + closing share price = Position of Mr. Ram ) ?.

latest answer

Pay off means profit

B. Dinesh

B. Dinesh

CA Final

3K+

1

325

Professional ethics

Auditing

answered on 26-May-24 09:07

Here clause 1 of part 1 of the second schedule says auditor is not obliged to share the working papers with the clients, and also the branch auditor is not obliged to share the working paper with the group auditor, If they share the working papers to client, Or branch auditor shares working paper with group auditor, Will they be guilty of professional misconduct,

latest answer

Thankyou maam understood

R Yashwanth Kumar

R Yashwanth Kumar

CA Final

87K+

2

376

Ca inter registration

Exams

answered on 23-May-24 12:30

What is the last date of registration for Jan 25 inter exams

latest answer

1st may 2024 is the last date of registration for jan 25 exam

Elavarasi B

Elavarasi B

CA Inter

46K+

2

352

Regarding illustration 5 of value of supply

Direct Taxation

answered on 29-May-24 13:52

Sir in that question 5 (i) Gst is included shouldnt that be subtracted while calculating Gst as per second 15 1 a

latest answer

It is excluding GST only. It is solved as per excluding GST only. It is clerical error in material.

Gayathri Sri

Gayathri Sri

CA Final

3K+

5

186

Professional ethics

Auditing

answered on 26-May-24 09:08

If a CA holding COP and also in employment, refers a lawyer to his employer and lawyer pays him some referral fees then he will be definitely guilty under clause 2 of part 2 of the second schedule, But a CA holding COP shd not be engaged in employment, this also will be wrong know maam

latest answer

Ok maam

R Yashwanth Kumar

R Yashwanth Kumar

CA Final

87K+

2

344