I want to know whether brokerage charges paid on purchase and sale of shares is available as deduction while calculating capital gains

Dear Sir,
I am very confused on this topic and did not proper advice and looking forward for solution.
As a get registered for Articleship on 20/04/2017 under firm say "A" and took transfer from that firm on 05/08/2017 and join another firm say "B" on 09/08/2017 and again due to health problem i took transfer firm that fir i.e. "B" on 03/11/2017. But i get registered to another firm on 15/11/2017.
So due to these transfers and time gap between re-joining another firm what will be the effect on my ca final attempt.
Thanks Regard
Raj kesharwani

DEAR SIR/MADAM

I have converted in to IPCC from pcc and subjects for IPCC WERE
GROUP I -
A. ADVANCE ACCOUNTING
B. AUDITING AND ASSURANCE
C. LAW AND
GROPU II
A. COSTING AND FM
B. TAXATION
C. STARTIGIC MANANGEMENT AND INFORMATION TECHNOLOGY.

I HAVE PASSED GROUP I IN THE YEAR 2012 AND FOR THE BALNCE OF IPCC COURSE (i.e. SECOND GROUP) I WANT APPEAR EXAM FOR MAY 2018.
AS I CAME TO KNOW ICAI RECENTLY INTRODUCED EXAM PRCEDURE IS IN UNIT WISE.
ANY BODY KINDLY ADVISE TO CLEAR SECOND GROUP WHICH UNIT I HAVE TO OPT ( HOW SHALL I CLEAR THE SECOND GROUP OF IPCC COURSE) AND ALSO PLEASE LET ME KNOW THE SUBJECTS AND PROCEDURE FOR CLEARING MY SECOND GROUP OF IPCC COURSE.

The exemption notification permitting private companies for granting loans, subject to the conditions is as follows:
a) No other body corporate shareholder in the lending company;
(b) if the borrowings of such a company from banks or financial institutions or anybody corporate is less than twice of its paid-up share capital or fifty crore rupees, whichever is lower and
(c) Such a company has no default in repayment of such borrowings subsisting at the time of making transactions
Query :
The condition of borrowings less than twice of paid up share capital or fifty crore rupees, whichever is lower – does this condition to be fulfilled only at that time of making such transaction (read along with condition no. (c)) or does the time limit for condition (b) should be satisfied during any point of time until such borrowings clear to avail the exemption granted to private companies

Can anyone send me the format of NO OBJECTION CERTIFICATE to be received from previous auditor to new auditor that he has no objection?

I filed the IT Return for AY2017/18 online which was duly verified & accepted. As there was a Refund due I checked the status online on IT Dept website which says " Refund failed at CPC" as of 20/9/17. Can you tell me as to what is meant by this? I cannot understand this and what should I do? My effort to call them on their helpline did not go through.
Pls advise me.
Thanks

DETAILS TO BE DISCLOSED IN 'DIRECTORS REPORT' AS ATTACHMENT IN FORM-AOC-4 SHOULD INCLUDE DETAILS REALTED TO FINANCIAL YEAR ONLY OR IT SHOULD INCLUDE ANY CHANGE UPTO THE DATE OF AGM????

Sir,
Can we take ITC for Packing material purchased, used for sale of Exempted Goods (Pulses).

Dear Sir,

Our Company is manufacturing company situated in Maharashtra. One of our Foreign director come to official visit in India. we have paid hotel stay in maharashtra (Like Fortune Hotel and Taj Hotel in Mumbai)

My Query can we take the ITC credit on hotel stay paid bill for the same.

Kindly revert on the same.

I have received interest of Rs.3,00,000/- on unsecured loan paid to a partnership firm and TDS has been deducted by the firm. But I have also paid interest of Rs.1,00,000/- to my relatives on unsecured loan received from him. As such, my income from interest will be Rs.2.00 lac only. Whether there will be any problem in processing the return by CPC, as interest income will not tally with the interest income shown in Form 26AS ?