For all those having confusion regarding treatment of non compete fee, *non compete fees are taxable as PGBP from the point of view of the receiver. The same is an intangible asset from the point of view of the payer. Assume PVR pays Rs. 10 crores as non comp fee to another group of cinemas say Jai cinemas. In the hands of Jai cinemas the 10 crores is PGBP. But in the hands of PVR, the same is an intangible asset depreciable at 25%.*
@babjimisalola27833 ай бұрын
Sir, Thanks for the Last minute revision of PGBP adjustments. I wanna suggest a improvement that, it would be more helpful, if the adjustments are in Sequence (may be group wise ). All similar type of adjustments in Add section and deduction section. (Eg All the provisions, Capital nature expenses are at a place) Its just my opinion, You daa the best ❣
@divyaharsh71713 ай бұрын
Thank you for constantly motivating us, sir! #Sabkarlenge
@cayashkhandelwal3 ай бұрын
Sab Kar Lenge ♥️💯
@lucky-oe7lj2 ай бұрын
15:00 opening stock and closing stock
@BEINVENUE183 ай бұрын
guys just do this sheet everything will come from this only
@srirambolla5543 ай бұрын
Thanks
@wronggamers69712 ай бұрын
for ca inter??
@jatinkhatri4827Ай бұрын
Mene abhi tak pgbp me kuch nahi padha to bhi yeh kaphi he kya😢
@Harshhh-WАй бұрын
@@jatinkhatri4827 phle kisi ka one shot dekh ke smjh le chapter
@SD-uk9ph3 ай бұрын
Every minute of this video is superb
@masirakhan80062 ай бұрын
Self ref 25:00 arrears of intt waived by Bank- allowed Intt & BC included in closing stock(ICDS)- allowed Intt on share application money deposited with bank - adjust with share issue expenses Income after deduction of 33AB(lower of:(a)amt deposited in nabard or (b) 40% of pgbp before deduction of 33AB) (-)agricultural Income: allowed
@rohitvarindani65642 ай бұрын
Thanks A Lot Sirji ❤
@unknownuserid24013 ай бұрын
Thank you so much Sir 🙏🏻
@ketki_joshi3 ай бұрын
Literally had tears listening to #sabkarlenge.. thank you so much sir for all the efforts. Thank you for believing in us. N makeing us to believe in ourselves.
@rahuldas2071Ай бұрын
Thank you sir for sharing entire PGBP FORMAT
@rohanarora06013 ай бұрын
Thank you so much sir ji :)
@mamtamakhija82683 ай бұрын
Thank you ❤❤
@sukoon_umid3 ай бұрын
Thank you so much sir
@adarsh_d112 ай бұрын
Sir, I think Non compete fees are allowed as deduction. It is not an intangible asset.
@indian54242 ай бұрын
Me too bro
@harshdipshingote20562 ай бұрын
both allowed
@vinthobuzz2361Күн бұрын
non compete fees are taxable as PGBP from the point of view of the receiver. The same is an intangible asset from the point of view of the payer. Assume PVR pays Rs. 10 crores to another group of cinemas say Jai cinemas. In the hands of Jai cinemas the 10 crores is PGBP. But in the hands of PVR, the same is an intangible asset depreciable at 25%.
@m.h.manikanta4 күн бұрын
STT IS ALLOWED ONLY FOR BUSINESSES TRADING IN SECURITIES I THINK !?
@vinthobuzz2361Күн бұрын
yes, not for other businesses.
@HarshGupta-vz2ui2 ай бұрын
Thank youuuu❤
@harshithabhandari66052 ай бұрын
I feel the strong urge to arrange all the adjustments and grouping similiar ones together properly.. I cant be the only one.
@cayashkhandelwal2 ай бұрын
Will take care in next attempt. Actually this this format is familiar to lot of students already. That’s why didn’t change it
@harshithabhandari66052 ай бұрын
@cayashkhandelwal Change is the only constant sir, who better than a CA profession would understand that 😜 Thank you in advance, sir. I deeply appreciate your efforts 💫
@shivangiagnihotri13252 ай бұрын
thank you sir
@vasutalwar36762 ай бұрын
Great video sir
@DhruvCA_GAMER3 ай бұрын
Thank u sir....
@subhamsukhwal99752 ай бұрын
Very Helpful
@SureshKumar-ww6ib3 ай бұрын
Bonus buy back ye module m kaha h sir 17:15
@HM-ky9pb3 ай бұрын
1:11 start
@vamsikrishna-sj6gzАй бұрын
Sir in point 33 deductions if tds not deducted then 30% will be disallowed?
@tanishagrawal95283 ай бұрын
Sir, ek request hai, aap monetory limits ka koi PDF bna skte ho kya, jese 1 crore wala in TP and eq levy me 1 lakh wali ese
@shreyagrawal173 ай бұрын
Sab kar lenge ❤
@poojashah27582 ай бұрын
can inter students refer thiiiisssss ????????????????????????
@Triptisharma122 ай бұрын
The OG sheet ❤
@manav-Singh-mathur3 ай бұрын
Valid for ca inter???
@shashankmlrj3 ай бұрын
Too many adjustments for CA inter (if I remember correctly not even half adjustments were there in ipcc)
@sachinpareek65712 ай бұрын
Non compete fees is allowed as expense confirmed by Atul sir…plz clarify sir
@aryav80682 ай бұрын
Sir, for STT paid, isnt that allowed only when the company is in the business of trading securities?
@souravgupta17662 ай бұрын
Marking scheme kya hain institute ki for Pgbp mein
@SureshKumar-ww6ib3 ай бұрын
20:05 stt related to business hua tb hi na
@Pranav-10032 ай бұрын
Allowed if shares securities held as stock in trade
@piyalibhattacharya21532 ай бұрын
Amount paid to welfare trust add back kyu karte hai? Reason?
@Afreen__1192 ай бұрын
donations are not allowed
@shrutishribharat58083 ай бұрын
Sir...pt.no.8 me Amount paid to Employee Welfare Trust ko disallow kyu krenge? plzzz explain
@aswinvijayakumar14643 ай бұрын
How is non compete fees an intangible asset? Its just an income u/s 28 ?
@cayashkhandelwal3 ай бұрын
Non comepte fees paid
@aswinvijayakumar14643 ай бұрын
Oh thank you🤗
@aditya-gy2gw3 ай бұрын
Time stamp of this point?
@Bibekkoirala012 ай бұрын
6:45
@prateekgarg963 ай бұрын
waah Sirji Moj Kardi
@RonakBoobana2 ай бұрын
Sir isko khazana playlist me dal do Also thanks for video❤
@UmeshBandike2 ай бұрын
1:45
@KRISHPANDEY202 ай бұрын
Anyone tell is ca inter student also refer this ?
@SD-uk9ph3 ай бұрын
Sir khazana playlist me dalo ne ye
@poojashah27582 ай бұрын
can inter students refer this ?
@Harchatur142 ай бұрын
No
@SaimohanNagandla3 ай бұрын
#Sabkarlenge 1111 ❤
@TejasviRana-y4cАй бұрын
sir should i practice these for CA inter, is there any chance of such adjustments in CA inter
@TheGoodquate2123 күн бұрын
IS THIS RELEVANT FOR CA INTER?
@saurabhjalan13192 ай бұрын
Done sir
@BharatSharma-sh1ir3 ай бұрын
Start 1:08
@rutvikpatel0073 ай бұрын
Please provide this sheet pdf
@SureshKumar-ww6ib3 ай бұрын
Nice seen on 15 oct 24
@Triptisharma123 ай бұрын
Sir, Theory ka video provide kara dijiye at the earli3st.
@cayashkhandelwal3 ай бұрын
18th hoga beta vo marathon
@Dineshyadav.182 ай бұрын
explain 7th adj
@annanyamishra72723 ай бұрын
12:50 Is restriction of 12% interest applicable on "Current A/c" of Partner?
@cayashkhandelwal3 ай бұрын
Yes
@RAHULJAIN-nj7no2 ай бұрын
accha hai but kuch jyada hie badi sheet bana di is bar