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Deduction

Direct Taxation

answered on 09-Dec-24 11:47

Sec 80DD & 80U A person has incurred only 50000 towards disabled person( Severe Disability). Still he will be eligible for deduction of 125000 right? If Normal Disability then 75000 right?

latest answer

Ok.

Soon to be CA

Soon to be CA

CA Inter

4K+

2

424

doubt

CFA

answered on 08-Dec-24 16:57

what is the equation and slope of sml

latest answer

SML In equation form is CAPM Slope = (mrp)

Kaarthick Abishek

CFA L1

0

1

486

Salary

Direct Taxation

answered on 09-Dec-24 11:48

When no of years completed & part thereof is given 15.6 years considered as 16 15.4 years considered as 15 15.8 years considered as 16 Am I correct?

latest answer

Yes right.

Soon to be CA

Soon to be CA

CA Inter

4K+

3

426

SAE

Auditing

answered on 09-Dec-24 18:26

What is the meaning of Pro Forma Financial Information ?

latest answer

they are projected financial statements that show expected position, performance, cashflows. they are based on assumptions

Harish Kumar

Harish Kumar

CA Inter

17K+

1

327

Setoff and carry forward of losses [S.71 - Inter head adjustment]

Direct Taxation

answered on 09-Dec-24 11:46

(3A) Notwithstanding anything contained in S.S. (1) or S.S. (2), where i.r.o. any A.Y., the net result of the computation under the head "IFHP" is a loss and the assessee has income assessable under any other head of income, the assessee shall not be entitled to set off such loss, to the extent the amount of the loss exceeds ₹2L, against income under the other head. Doubt: is this 2L limit applies also for carried forward "house property loss" ?

latest answer

Once the losses are carried forward then only Intra head set off is allowed.

Girinath A

Girinath A

CA Inter

765

5

673

Additional Interest

AFM

answered on 08-Dec-24 05:49

Sir we are assuming that the addional interest will be incurred now itself right, so we reduce from the current PAT

latest answer

Yes it is a theoretical exercise especially because they have not given any data for next year

Hemachandra D

Hemachandra D

CA Final

9K+

1

414

Preparation of Financial Statements

Accountancy

answered on 09-Dec-24 09:08

In one question “Loose Tools” is considered under PPE & In another sum under “ Inventory “ what’s the reason?

latest answer

Tools of substantial value & used for more than a year can be considered as asset and if it is a stock in trade then it will be shown in inventory

Soon to be CA

Soon to be CA

CA Inter

4K+

1

461

Preparation of Financial Statements

Accountancy

answered on 09-Dec-24 15:52

What’s the treatment for adjustment number 8

latest answer

To be disclosed as contingent liability

Soon to be CA

Soon to be CA

CA Inter

4K+

1

461

SA 230

Auditing

answered on 09-Dec-24 18:30

IN RHE SAMPLE QUASITION BRNACH AUDIT IS BEING CONDUCTED BY OUT SIDE AUDITOR. HENCE HE NOT OBLIGATORY TO SHARE AUDIT DOCUMENTS TO HEAD OFFICE QUDITOR. IN CASE ENTIRE AUDIT IS BEING CONDUCTED BY SINGLE FIRM HAVING BRANCHES EVERY WHERE BY DIFFERENT AUDITOR (ENGAGEMENT AUDITOR), THAT IT IS OBLIGATORY TO SHARE WITH AUDIT DOCUMENTS TO HEAD OFFICE AUDITOR UNDER SQC 1. HOPE I AM CORRECT KINDLY CLARIFY PLEASE.

latest answer

In such case they are not considered as different auditors. So it can be shared between engagement partners of same firm.

LAKSHMI NARAYANA perakam

LAKSHMI NARAYANA perakam

CA Final

0

2

591

Illustration 8

Financial Reporting

answered on 09-Dec-24 17:20

Sir, At year 1 FL liability is measured at FV adjusted with transaction cost but 500,000,000 is not the FV na, isn't it discounted with 11.5% to bring it to FV?

latest answer

I have shown how 11.5% is arrived at. 11% is used to determine the actual interest outflow.

Gunda Sharan

Gunda Sharan

CA Final

150

1

170