powered by logo

Forums

Loss due to vacancy & GAV

Direct Taxation

answered on 22-Aug-22 10:57

Hi sir/mam, I'm fully confused between what is taught in indigolearn lecture and notes given in ICAI, on arriving "GAV in case of vacancy loss". I'm getting different answers while solving using those 2 ways. Please explain what is the difference between the two? I have attached the pics of the 2 ways....

latest answer

Both the concepts are same with different presentations. 1. Say, You let out the property for 10 months. Rent received is Rs. 14,000. So, total rent received for 10 months is Rs. 1,40,000. The difference of Rs. 1,000 is not due to vacancy. But it is because you collected less than reasonable. So, this is not a vacancy loss. 2. For remaining 2 months, you did not received any rent. The reason behind that was the house property was vacant. So, vacancy loss is Rs. 30,000 To make it more clear, Total reasonably expected rent for the year is Rs. 1,80,000 and loss due to vacancy is Rs. 30,000. So GAV is Rs. 1,50,000

Girinath A

Girinath A

CA Inter

765

3

556

depreciation rate

Direct Taxation

answered on 22-Aug-22 00:59

what is the dep rate for patent incase of computation of capital gains

latest answer

Thanks

Shankari C

Shankari C

CA Inter

12K+

7

527

Corporate level strategies

Strategic Management

answered on 25-Aug-22 11:31

Under Horizontal integrated diversification - Same business is acquired, then how it will be diversification ?

latest answer

Diversification is used in two context - One in ansoff matrix where it has to be a new product/new market. Second in general diversification also means acquiring business.

Mathavan R

Mathavan R

CA Final

0

2

550

Recording

Accountancy

answered on 23-Aug-22 20:27

How to record a journal entry for reserve created out of profit for purpose of purchasing a machinery.??

latest answer

See when the reserve is created out of profits then the profit gets reduced by the amount of such transfer. Actually profit has credit Balance so when it get reduces so it needs to be debited And reserves has credit balance So when u transfer profit from P&l to reserve then balance of reserves gets increased so reserves should be credited

Prathmesh kharul

Prathmesh kharul

CA Foundation

3K+

4

529

Journal Entry

Accountancy

answered on 21-Aug-22 16:47

If i take any asset suppose a car on rent basis for one month will there be any journal Entry passed??

latest answer

In this case we are not purchasing any asset (i e) car ... We are taking only on rent basis You can do the journal entry only for rent of the car ..... That enrty has been mentioned above by our seniors in above answer. Thank you :)

Prathmesh kharul

Prathmesh kharul

CA Foundation

3K+

3

491

surcharge

Direct Taxation

answered on 21-Aug-22 18:37

why surcharge 7% is taken incase of company

latest answer

thanks a lot for taking your time and solving my doubt

Shankari C

Shankari C

CA Inter

12K+

5

581

Chapter Vi a deduction

Direct Taxation

answered on 21-Aug-22 15:52

While computing gross total income , we have to compute Income from house property Or it is already computed ?

latest answer

in question they give computed hp income take it directly otherwise we want to compute income from house property

Surya Ravi

Surya Ravi

CA Final

4K+

4

481

Ratio analysis

Financial Management

answered on 25-Aug-22 11:21

Whether Net worth = Total Assets - Total Liabilities OR Net worth = Net fixed assets + Net current assets ?

latest answer

Across the industry, there is no consistency for usage of ratios. ICAI has used different context at different places. In equity ratio, what they are referring is Capital Employed. Pls note this context and solve problems.

Mathavan R

Mathavan R

CA Final

0

6

841

Photo and signature

Exams

answered on 22-Aug-22 21:27

Is it mandatory to change our photo, signature in ssp portal before applying for exams?....

latest answer

Yes

Sri Yoga Vishwa. P

Sri Yoga Vishwa. P

CA Final

2K+

7

614

Study material

Others

answered on 22-Aug-22 21:52

Should I order September 2021 edition for CA Inter May 2023 ?

latest answer

Yes bro

Jitendra Kumar

Jitendra Kumar

CA Final

41K+

6

514