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%.*
@lucky-oe7lj2 ай бұрын
15:00 opening stock and closing stock
@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 ♥️💯
@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
@masirakhan80063 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
@SD-uk9ph3 ай бұрын
Every minute of this video is superb
@HM-ky9pb3 ай бұрын
1:11 start
@rahuldas2071Ай бұрын
Thank you sir for sharing entire PGBP FORMAT
@Sagarsingla-xi5tp15 сағат бұрын
Sir under 115BAB compulsory surcharge of 10% only on PGBP Tax rate of 15% or on all tax rates like even on 22%.
@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.
@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
@vinthobuzz236111 күн 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.manikanta14 күн бұрын
STT IS ALLOWED ONLY FOR BUSINESSES TRADING IN SECURITIES I THINK !?
@vinthobuzz236111 күн бұрын
yes, not for other businesses.
@unknownuserid24013 ай бұрын
Thank you so much Sir 🙏🏻
@rohitvarindani65643 ай бұрын
Thanks A Lot Sirji ❤
@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 💫
@rohanarora06013 ай бұрын
Thank you so much sir ji :)
@SureshKumar-ww6ib3 ай бұрын
Bonus buy back ye module m kaha h sir 17:15
@mamtamakhija82683 ай бұрын
Thank you ❤❤
@Triptisharma122 ай бұрын
The OG sheet ❤
@BharatSharma-sh1ir3 ай бұрын
Start 1:08
@vasutalwar36762 ай бұрын
Great video sir
@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
@subhamsukhwal99752 ай бұрын
Very Helpful
@sukoon_umid3 ай бұрын
Thank you so much sir
@shivangiagnihotri13252 ай бұрын
thank you sir
@DhruvCA_GAMER3 ай бұрын
Thank u sir....
@SureshKumar-ww6ib3 ай бұрын
20:05 stt related to business hua tb hi na
@Pranav-10033 ай бұрын
Allowed if shares securities held as stock in trade
@shreyagrawal173 ай бұрын
Sab kar lenge ❤
@vamsikrishna-sj6gzАй бұрын
Sir in point 33 deductions if tds not deducted then 30% will be disallowed?
@UmeshBandike2 ай бұрын
1:45
@Bibekkoirala012 ай бұрын
6:45
@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?
@prateekgarg963 ай бұрын
waah Sirji Moj Kardi
@piyalibhattacharya21532 ай бұрын
Amount paid to welfare trust add back kyu karte hai? Reason?
@Afreen__1192 ай бұрын
donations are not allowed
@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?
@shrutishribharat58083 ай бұрын
Sir...pt.no.8 me Amount paid to Employee Welfare Trust ko disallow kyu krenge? plzzz explain
@SaimohanNagandla3 ай бұрын
#Sabkarlenge 1111 ❤
@annanyamishra72723 ай бұрын
12:50 Is restriction of 12% interest applicable on "Current A/c" of Partner?
@cayashkhandelwal3 ай бұрын
Yes
@RonakBoobana3 ай бұрын
Sir isko khazana playlist me dal do Also thanks for video❤
@caaditbaxi3 ай бұрын
#Sabkarlenge
@TejasviRana-y4cАй бұрын
sir should i practice these for CA inter, is there any chance of such adjustments in CA inter
@TheGoodquate21Ай бұрын
IS THIS RELEVANT FOR CA INTER?
@Vishal.Choutmal3 ай бұрын
Starts 2:02
@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)
@Triptisharma123 ай бұрын
Sir, Theory ka video provide kara dijiye at the earli3st.
@cayashkhandelwal3 ай бұрын
18th hoga beta vo marathon
@saurabhjalan13192 ай бұрын
Done sir
@poojashah27582 ай бұрын
can inter students refer thiiiisssss ????????????????????????
@souravgupta17662 ай бұрын
Marking scheme kya hain institute ki for Pgbp mein
@SureshKumar-ww6ib3 ай бұрын
Nice seen on 15 oct 24
@KRISHPANDEY202 ай бұрын
Anyone tell is ca inter student also refer this ?
@SD-uk9ph3 ай бұрын
Sir khazana playlist me dalo ne ye
@Dineshyadav.183 ай бұрын
explain 7th adj
@poojashah27582 ай бұрын
can inter students refer this ?
@Harchatur142 ай бұрын
No
@RAHULJAIN-nj7no2 ай бұрын
accha hai but kuch jyada hie badi sheet bana di is bar