can u explain substance over form concept

Seetha and geetha are partners sharing profits and losses in the ratio 4:1.Meeta was manager who received the salary of 4000 p.m.in addition to a commission of 5% on net profits after charging such commission.Profit for the year is 678000 before charging salary.Find total remuneration of meetha?

a)78000 b)88000 c)87000 d)76000

The answer given in the ICAI material is 78000. Can you anyone help me for this calculation.

if company issues shares on 18 April 2013 for f.y 1.4.13 to 31.3.14 then for how many months such shares are calculated as outstanding shares in eps as per as 20?

Sir,
Is it necessary to make Memorandum of association & Article of Association for Sole Properitorship?

Dear Sir kindly note that-
My Basic salary is - 17250
HRA - 8625
Conveyance - 900
Child allowance - 1500
Medical Allowance - 1600
LTA - 1630
FBA - 2058
PF Deduction - 2070
and rent paid every month - 9000

Also advise that how much tds / income tax will be deduct by my company.

Sir if m i right then please advise that all allowance would be under head in indirect expenses & Pf & ESIc will be in current liability in tally....

Awaiting your kind response.

sir i have two company jamuna and midas. i had to payment to party ibizza at 10lacks through jamuna company but payment had gone to party ibizza by midas a/c . but bill has generted in tha name of jamuna company. sir please kniw to me what will be entry in tally in the a/c of jamuna and midas

sir please help me for finding industrial training vacancies as I have to start on 18 may 2014.but I have to intimate my boss prior 3 months that is in February.so I get confirmed than only I say to my boss.so for Indore location how to find it

Sir,
I had send my sales Invoice Rs.30161-70 to the party, same party send me cheque of Rs.30162-00 (Ps.30 more) and secondly I had send my sales invoice Rs.9495-35 to the party , same party send me cheque of Rs.9495-00(Ps.35 Less).how this entry to be pass in Tally?
Any discount entry is there under which head to be enter?
Waiting for reply.
Pravin.

I want to know about DISA what is it.qualification and benefits of it

sal ac dr.. employer con to epf dr...employer con to esi dr.. to epf payable. .. to esi payeble... to tds payable... to salary payable my ques is that when crediting Esi and Epf both employee and employer amt shall be credited or only employer