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TCS on Sale of Motor vehicle

Direct Taxation

answered on 12-Mar-25 16:18

I have a doubt regarding the TCS section 206(1F & 1H)... The section 206(1F) says that TCS will apply sale of Motor vehicle & notified goods exceeding 10 Lakhs. Sec 206(1H) will apply to sale of goods exceeding 50 Lakhs. 1) what if I purchased 50 lakhs worth of goods which sec would apply ? 2) what if I purchased a 5 motor vehicle worth 12 Lakhs in a single sale which sec would apply ?

latest answer

1F will override 1H

Jashvanth.K

Jashvanth.K

CA Inter

11K+

1

214

Liability clause

Corporate & Other Laws

answered on 15-Mar-25 15:39

Mam. Wt if the person who guarantee the liability nd he become insolvent or something then at the of winding up who will contribute that amt?

latest answer

In such case the left over assets of the insolvent person are used to contribute towards his debts including the amount due company

Bhavani Hadpad

Bhavani Hadpad

CA Inter

5K+

1

198

Name clause

Corporate & Other Laws

answered on 15-Mar-25 15:27

Can a govt company can use a nation related names as it's company title

latest answer

Can do with CG approval as per rules

Bhavani Hadpad

Bhavani Hadpad

CA Inter

5K+

1

205

Penalty

Corporate & Other Laws

answered on 15-Mar-25 12:22

Mam if he didn't take any loan after 6mon can he just run the company with less min no. of members

latest answer

Yes the company may continue. But then also it's contravention of the Act so, sooner or later, penalty will apply if they are caught

Bhavani Hadpad

Bhavani Hadpad

CA Inter

5K+

1

221

What if lessor acquired another asset

Financial Reporting

answered on 12-Mar-25 14:09

I supplier owns only one which is suitable for contract is an identical asset. Sir but what if the subsequently the lessor acquired another rolling stock.... Whether it turns to unidentified asset? and turned out from lease contract?

latest answer

If another asset is acquired and the asset is not longer identifiable, then it is outside the scope of Ind AS 116

Ramamoorthy Kaliyaperumal

Ramamoorthy Kaliyaperumal

CA Inter

3K+

1

176

Branch

Accountancy

answered on 12-Mar-25 07:00

a) What would be the exchange rate of computer Cl, op or avg Pls explain this point

latest answer

Some of the information, say for example, assets or closing stock they will provide the actual dollars(in some problems) so we directly take it as the actual amount for convertible from ruppe to dollars

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

5

239

balance sheet Format

Financial Reporting

answered on 12-Mar-25 07:04

Sir in this questionn while preparing the consilidate BS, we considered the given BS format only, as we didnt mentioned the FInancial assets heading for Trade recivables..... in BS , so in exam we can use the given BS format or we should do as per comapnies act Division II format ?

latest answer

Do as per Sch III in exams

Hemachandra D

Hemachandra D

CA Final

9K+

1

185

Classification of FA in Illustration 9

Financial Reporting

answered on 12-Mar-25 14:11

Why/How is the FA assumed to be measured using FVTOCI since there is no mention of any intention of the entity to sell the FA in the question?

latest answer

Based on info given in question we have considered it as FVTOCI. If it was FVTPL, transaction cost would be expensed.

Ruthvik Reddy Adala

Ruthvik Reddy Adala

CA Final

5K+

1

187

Seperate Financial Statement of Normal Entities

Financial Reporting

answered on 12-Mar-25 14:12

Sir, for preparation of Seperate FS of Normal eneities who dont have subsidiary/asscoiate/JV, for those no specific IND AS as such right ?, say if its company for whom IND AS applicable then for preparation of FS we have to consider the companies act format, guidance and apply IND AS for the items of the FS am i right ?

latest answer

Companies ACt has a separate format for financial statements for Ind As. That would be followed. Also note that Ind AS 27 provides more of a guidance on specific matters to be dealt in SFS

Hemachandra D

Hemachandra D

CA Final

9K+

1

206

Goodwill Treatment

Financial Reporting

answered on 11-Mar-25 20:28

Sir goodwill will not be treated seperately right in case of asscoiate for this problem ?, they will be just disclosed

latest answer

Yes

Hemachandra D

Hemachandra D

CA Final

9K+

1

167