powered by logo

Forums

80RRB - Portion of Royalty Patents which are Deductible

Direct Taxation

answered on 01-Apr-24 11:46

Hi sir, hope you're well. For 80QQB, the amount of deduction is net income from book patents; Gross Royalty Income - Expenses Related to such Royalty. Is this the case for 80RRB also? Or is the Gross Royalty Income directly taxed? Thanks

latest answer

Law is silent but it is same as 80QQB.

Devaprasad Jothimani

Devaprasad Jothimani

CA Inter

0

1

893

Wrong Videos

Indirect Taxation

answered on 30-Mar-24 20:22

Sir, instead of illustration 8's video, illustration 4's is repeated. Please make the necessary changes.

latest answer

Will get them checked.

Amirtha Kannan

Amirtha Kannan

CA Inter

295

1

424

80GGB and 80GGC - Contribution to Local Authority & AJP funded by Govt.

Direct Taxation

answered on 01-Apr-24 11:47

Hi sir, hope you're well. Contribution to Local Authority & AJP funded by Govt., is not allowed as deduction u/s 80GGC. However, would such deduction be allowed u/s 80GGB if Indian company gives? Since no such provision is present in 80GGB Thanks

latest answer

80GGB is applicable only when it is contributed by Company.

Devaprasad Jothimani

Devaprasad Jothimani

CA Inter

0

1

372

Transfer pricing

Direct Taxation

answered on 01-Apr-24 11:47

In the attached question,for omputing ebitda u/s.94b, shall we include TP adjustment or not. If I included TP, ebitda is 20.5 otherwise 18. Which is correct?

latest answer

We will include generally.

karthick raja

karthick raja

CA Final

3K+

1

327

Sharpe index model

AFM

answered on 26-Mar-24 11:11

Is this video link to the previous video?, and at the start of this video, there are some concepts which are not yet taught but we are directed to that topic.could you please say the video related to the previous topic?

latest answer

Sorry for inconvenience - order of videos got mixed up as we were adding a new spreadsheet - thanks for highlighting - appreciate the same - we have fixed it

Hanumanthu Rajesh

Hanumanthu Rajesh

CA Final

7K+

1

221

Preferred Material for Studying, Preparation and Watching Classes

Auditing

answered on 28-Mar-24 09:29

In this video, Audit of Share Capital, the contents in the pdf used by Audit Mam are entirely different from the pdf I have downloaded from the free resources section. Please clarify that which material to prefer for preparation of Exams, as I am appearing for the May-24 Examination.

latest answer

You can use. P5 Auditing and ethics

NIKIL KAROL

NIKIL KAROL

CA Inter

0

3

207

Illustration 1of branch

Accountancy

answered on 28-Mar-24 15:26

How do we get 25,000 closing stock how did 10k and 15k come??

latest answer

Given in the question Stock - Direct purchase - 10,000 Transfer from HO -15000

Nilesh Malviya

Nilesh Malviya

CA Inter

655

1

308

Registration

Indirect Taxation

answered on 30-Mar-24 20:28

Anyone please clarify Does aggregate turnover includes RCM or not?Will it come in compulsory registration or person not liable for registration?

latest answer

Inward supplies liable to RCM will not be included in aggregate turnover. However, person liable to pay tax under RCM is required to get compulsorily registered.

Lavi Lavanya

Lavi Lavanya

CA Inter

6K+

2

310

As 16

Accountancy

answered on 26-Mar-24 09:44

Sir Why we r solving I'll 6 and 9 in different methods In book some other method is given and in ill6 final ans differs kindly reply as soon as possible

latest answer

Will share the approach for exams in a video

nive krish

nive krish

CA Inter

255

1

241

Ind AS 16

Financial Reporting

answered on 28-Mar-24 17:05

Sir, I am aware that if at all there is a change in depreciation method from WDV to SLM method we are supposed to give a prospective change in accounting estimate which is mentioned by the Standards. But what is the underlying logic of prospective change?

latest answer

Generally change in method of depreciation is due to change in estimated pattern of usage of PPE. Also it includes both components of accounting policy and estimate and it is difficult to distinguish between both. Hence treated as estimate.

Shreyas Nayak

Shreyas Nayak

CA Final

0

1

263