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Why to add surcharge and HE (cess)

Direct Taxation

answered on 02-Nov-23 18:08

According to Sec 115BBE add surcharge and HE (cess) why to add in default tax regime, and optional tax regime also. the doubt i have is why to add or take surcharge and HE cess in sec 115BAC

latest answer

Surcharge and HEC concept is applicable for both default and optional tax regime. In section 115BBE, Surcharge is at 25 percent and HEC@4 percent

Meghana B S

Meghana B S

CA Inter

0

1

376

Expected return and IRR both are same?

Financial Management

answered on 02-Nov-23 09:25

When I study security valuation return concept two terminologies used expected rate of return and internal rate of return. I am not clear both are same or different. Request your help please

latest answer

They both can mean the same in a certain context - Generally when you say return you refer to numerator / denominator i.e. simple return & when you refer to IRR you refer to Compounding. However, depending on the context of the question when return rate can also mean IRR. Do not worry on unnecessary technicalities - questions usually are specific in exam and you will know it when you read it.

swaminathan sundaram

swaminathan sundaram

CA Final

110

4

421

Correct/incorrect

Auditing

answered on 08-Nov-23 09:14

Pls explain the answer 🙏🙏🙏🙏

latest answer

When you have questions like these, usually they are testing the concept behind the same. Questions are generalized. So its incorrect and you need to mention the exceptions in such cases.

Neha Baliga

Neha Baliga

CA Inter

16K+

3

463

Working capital management

Financial Management

answered on 02-Nov-23 09:20

In RTP may 23 ques 9, *To compute Raw materials purchased , They have considered closing stock of RM 21-22 as the opening stock of RM 22-23. *but to compute Closing stock of Finished Goods (ie., in cost of production) of yr 22-23 .. they have not taken the closing WIP of 21-22 to be the opening WIP of 22-23.

latest answer

For RM purchased you need to know opening. - we need this data for computing payables and not for anything else - we are not using RM opening for any inventory related computation When FG closing stock is what is required for all calculations why will you consider WIP in computations at all - they have clearly said FG is x no of month of production - where is the question of even using WIP numbers in it

kowselyaa G

kowselyaa G

CA Final

2K+

1

374

Salaries

Direct Taxation

answered on 06-Nov-23 13:48

What is difference between Transport allowance Conveyance allowance Traveling allowance

latest answer

When employee is let us say working in Hyd but he is transferred to Delhi.

Krishnan K

Krishnan K

CA Inter

5K+

3

448

Salaries

Direct Taxation

answered on 02-Nov-23 18:10

If Entertainment allowance not received. Then we cannot claim deduction under sec 16 (ii) as entertainment allowance deduction Right!

latest answer

Deduction for entertainment allowance is only for government employees under Section 16. It is allowed only when it is received

Krishnan K

Krishnan K

CA Inter

5K+

3

361

Appeals & Revision

Indirect Taxation

answered on 02-Nov-23 18:14

If appeal is raised by Department then who will pay Predeposit?

latest answer

Then no pre deposit

Surya Prakash

Surya Prakash

CA Final

19K+

1

353

Central sales tax

Indirect Taxation

answered on 02-Nov-23 18:41

Hai friends Central sales tax is levyed by Central government and collected by state governments My question is in the Central sales tax money can use Central government or state government Please explain me

latest answer

Thanks sir

siddesh N

siddesh N

CA Inter

4K+

2

338

AS 10

Accountancy

answered on 01-Nov-23 19:08

Can building inauguration expenses be capitalised on the building?

latest answer

No

Hushwanth N

Hushwanth N

CA Inter

8K+

1

325

articleship

Exams

answered on 01-Nov-23 19:31

I'm currently preparing for cma inter will give exam in dec 2023. can i do my articleship in uae is that valid to pursue my final exam

latest answer

I think yes. Kindly go through the prospectus for more clarity

Shamsu Nisha

Shamsu Nisha

CMA Inter

0

1

380