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CA in Practice
241 Points Posted on 06 December 2017

Please Tell Me Some Examples Of Deferred Tax Assets And Deferred ?

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On 06 December 2017 at 13:52 Report
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Student CA Final
11857 Points Posted on 06 December 2017
Depreciation as per income tax act and company act is different.. Hence DTA DTL will arise.. In co act expenses is allowed on accrual basis while in IT act on payment basis... Hence DTA DTL will arise
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On 06 December 2017 at 14:54
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CA in Practice
241 Points Posted on 06 December 2017

Please Tell me More Examples Other Then Depreciation

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On 06 December 2017 at 15:56
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Student CA Final
11857 Points Posted on 06 December 2017
Plz refer section 43B of it act... Deduction allowed only on payment like bonus, interest on loan, gratuity,.... And any provision not allowed in it act.. Like provisions for doubtful debts... While in company act allowed... Hence DTA DTL arises
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On 06 December 2017 at 16:03
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Student CA Final
11857 Points Posted on 06 December 2017
Just take section 35...preliminary expenses in it act 100% allowed while in accounting in 5 yrs... Timing difference will arise... Much more examples exist... Where difference between it act and accounting exist... Timing differences arises..
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On 06 December 2017 at 16:11
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Student CA Final
11857 Points Posted on 06 December 2017
Any more examples required??
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On 06 December 2017 at 16:12
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CA in Practice
241 Points Posted on 06 December 2017

It is Clear Now ..Thanks Divakar

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On 06 December 2017 at 16:23
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Student CA Final
11857 Points Posted on 06 December 2017
U r most welcome sir
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On 06 December 2017 at 16:28


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