Can return on equity and return on assets be calculated for a half year or a year less than a year, to show your ROE/ROA for the proportionate period.

For eg: Net profit for the half year
divided by Average equity during the half year.

Will it make valid interpretations. Please guide urgently.

Thanks

MNO and co. ltd paid Rs. 19000 to one of its Director as sitting fees 01.01.2014. what are provisions relating to tds for fy 2033-2014 whether required to tds or not please suggest

I was power of attorney holder of my friend's land. The land was sold. Since I was power of attorney holder, I executed the deed.Now ITO has given me notice u/s 148 to pay capital gain tax. What reply should I give that I was not a owner of said property. Please give some case laws.

i want to know abt tax implication on cap gains from compulsory acquisition of agricultural land the facts are as under: my father has a patrimonial land which we used for agriculture through giving it to our servant which is acquired by the central govt this year for establishishing military base, my queries are as under. 1) Can i claim it as exemption u/s 10(37) or 54B. 2) how can i know is it a rural agricultural land or urban i know the concept what i want to know is from where i get the details of kms far from municipality. 3) whether is it a huf land as it is a patrimonial land. Also my father has gifted some amount to my brother for purchasing house so if its not exempt under above sections can he claim exemptn under section 54F on the amount given to my brother for purchasing of house or can we alternatively registered it to my father name n then gift to my brother.

SIR

CAN I FILE MY RETURN OF AY 2013-14 IN WHICH REFUND AMOUNT IS RS 20000/-

sir as i have to join articleship how can i came to know about quality or reputation of the ca firm for starting articleship?

Is companies act 2013 applicable for CS executive decembr examination???

When Service Tax is Applicable.
Please let me know from the below options:
Consider it as I already have service tax number.

1) As soon as amount of service (not Sale) has reached to 10,00,000 (10 Lac) in 1 financial year. After that I have to apply service tax in invoicing.

2) My service charge is less then 10Lac in 1 financial year, but as I have service tax number, I must have to apply service tax.

3) Any other case please suggest.

I cleared my CA-IPCC Both groups in may 2013.I joined for Articleship in 14/10/2013 and I taken Termination on 31/12/2013.I rejoined in other firm on 11/2/2014.ICAI not regitered my articles untill ca final registration.So,I paid my final fee in april 2014.MY CA final registration is completed.But my articleship was not regoistered.Because After my Termination,10 articles joined under previos auditor.If I call icai they are telling no vaccany under CA and they are not responding properly.SO,how can i get my articleship registration and registration.

hi.. one of my client doing mobile sales and services..and he didt hv books of accounts and record. now he want file IT return.he says my income approx rs 250000. with he say some 80c deduction... in this case apply 44AD? and shall i perpare accounts approx ie p&l b/s? plz help me?. what way am i go?