Hello sir,
I would be appearing for IPCC in May 2010. Can u pls suggest the books & study schedule to achieve a rank?
Regards,
Pooja
i wnted to know that in which industries i can get industrial training in Kolkata.do reply soon
Sir,help me to prepare Accounts.
I didnt attend many of my cochng classes becoz of training.
I have my PCC attempt in nov09 and i m not able to complete full course.
Tell me Which chapters are most important for this coming attempt?
Which chapters i have to prepare first?
I dnt study due to fear .. I am so scared n puzzled all d time, What to do
Dear sir,
i want to know cs course registration details
Thanking you
yours faith fully
pavan kumar k
plz tell me about
orientation programme is compulsory for PCC or not?
In Block assessment penalty u/s 271(1)(c) can be imposed ?
m a ca final student, wil b givin my secnd attempt in nov 09..
want 2 scr well in my exmz especially practical subjects..
pls guide through sum gud strategies wich i can follow in ordr 2 attempt my second attempt well..
Section 2(14)(iii) of the Income Tax Act, 1961 clearly defines the agricultural land. the definition is in relation to the location of the land in certain area. If the said test is satisfied then the land is clearly comes under the definition of Agricultural Land. Such land is hence not capital assets whether the same is held for the period of less than 36 months or more.
when the act clearly defines the agricultural land, why is then the attempt being made to provide certain guiding factors for determining the whether particular land is agricultural land or not.(As decided in case in gujarat High Court in CIT vs Siddharth J. Desai(1982) 10 Taxman 1.
Even I could not understand the relevance of the section 54B, which provides for exemption in respect of capital gain arising transfer of agricultural land.
when once the agricultural land satifies the conditions specified in para 1 above, what is the sense in putting the said land to test as specified in para 2. And when the said land with reference to section 2(14)(iii) is not capital assets, how the section 54B will come to rescue?
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