how to take transfer in case when there is no chartered accountant in the local firm and principle residing out of station only

hello i m a student of cwa final
i had my cwa final exams due on this june attempt and i appeared for only 3 group and want to pursue for group 4 in next attempt dec 2013
but i heard that 6 month practical training is required for it . oh god quite confuse
please help me what is a procedure, can i pursue this exams without any practical training,where should i get ppractical training im staying in mumbai please help me

My Assessee have some losses in 2006-07 and 2007-08. In 2008-09 also fileed ITR business loss but donot claim carry forward losses of 2006-07 and 2007-08.In 2009-10 assesse has earned Profit and adjusted carry forward losses but the Assessing Officer has not allowed the same because he said in order that you have not claimed in 2008-09.It is justified or not. pl explain with some case lawas.

Thanks
Anil

Ani

Dear All,

For last two A is cost auditor of the company, now we want to appoint B as cost auditor of the company for the Financial year 2013-14, should be given reason in form 23C. This change is required as service given by present cost auditor was below mark.

Thanks

As per recent amendment by the I.T. Department that Tax Auditor has to upload the Audited Balance Sheet & Profit & Loss Account in PDF format on the website of e-filing w.e.f.Asst.Year 2013-14 onwards along with Form 3CA/CB & 3CD with digital signature of CA.

Now query is whether such financial statements has to be uploaded with signature of Assess as well as Tax Auditor or not.

Moreover if any member has done such work then please briefly reply in this regard urgently.

Sir,
Please help me, I am not able to select
Further I want to what is ATC, ITT and orientation programme

Thank you

A company sends cars to dealers on "sale or return" basis.All such transactions are however treated like actual sales and are passed through the sales day book.Just before the end of the financial year,two cars which had costed Rs 55,000 each have been sent on "sale or return" basis and have been debited to customers at Rs 75,000 each.Cost of goods lying with the customers would be--
(a)Rs 1,10,000
(b)Rs 1,50,000
(c)Rs 75,000
(d)Rs 55,000

I have imported the goods of Rs.100(10 units) and paid custom duty Rs.28(As per custom Tariff) and till 31st March,2013 i have sold 8 units and 2 units are left as closing stock ,while doing valuation whether i will include the custom duty or not, I have done the valuation as under ;

Cost of goods Purchase

Basic Cost =100 (For Ten Unit)
Duty Cost = 28 (For Ten Unit)
Insurance & Freight = 8(For Ten unit)
CHA & Other charges = 5 (For Ten Unit)
Total Cost =141 for Ten Unit
Per unit cost is Rs.14.10

So unsold goods was 2 unit and valuation is 14.10 X 2 = 28.20
Please advise whether my valuation correct or I have to exclude the custom duty.

What is the payment period of Service Tax in case of LLP?? i.e Quarterly or Six Monthly

I have completed my article ship under my present principal before one year.

I have joined this office after taking transfer from my old principal. At my present principal office there is a rule to first serve on probation basis for three months and after that he recruits as an article assistant for article ship. I have also followed the same procedure for the period of three months.

However as per the information provided by the member of institute my article ship period is extended for 89 days due to excess leave. I have still not received any letter for communication regarding the matter.

Now I would like to know from you that may I take stand of clause 2 of regulation 59 of Training Guidelines and whether I can utilize the probation period that I have served for three month for set off of the excess leave or not. It is not possible for me to join again the article ship.