Clarification for self 05:27 payment of bonus to trust and (not to employees) disallowed only if dispute is settled and bonus paid after due date of ROI payment of bonus to trust and (not to employees) allowed only if dispute is settled and bonus paid before due date of ROI 06:03 Non compete fees paid: revenue in nature because As no asset is created : will be allowed as deduction Non compete fees received: added to profit if not credit to p&l (taxable under pgbp) 23:40 Rental income of company opting 115BAB yaha se deduct karenge (HP me taxable hoga) & municipal tax, standard deduction allowed hoga u/s 115BAB but int on self occupied properties allowed nahi hoga 115BAC me (30000/200000)
Agar kuch zyada nhi Kiya hai pgbp me...toh yeh sheet karlo exam ke din. Aur ha 1-2 Question pgbp ke dekh ke chale jaana kaise solve karna hai... . Itna enough hai @@riyavora260
I can't imagine my life without this amazing super summary notes for PGBP, which helped me revise such a huge chapter in 20 mins. Thank you from the core of my heart for all your efforts, just because of this person Mohit is CA Mohit today. ❤
Ahannn...apki Bhabhi ne likhi h ye sheet❤️.....how sweet. She is helping you in ur profession...and that is the dream of many people around..the partner is helping u in ur work ❤️
Sir as per the SC judgement in Shasun chemicals bonus paid to trust due to some dispute and amount subsequently paid to employees by trust(after settlement of dispute) subject to 43B, is allowed na? Please clarify sir!!!
Hello Sir, i have a doubt Interest paid to partner on Current Account balance is not allowed as deduction in 40 b as per kerala high court judgement 12:31 but here you said something else pls clarify
Agr nr employee h usko salary ka payment without deduction of tds kiyaa..nd tds 31st july ko tds deduct kiya nd payment bhi 31 ko kiyaa .to vo disallowed h ya allowed
Thank you, sir. Sir, why are expenses relating to drinking water to the village where the factory is situated allowed ? Is it business related expenditure ?
Yes because factory is located there, agar factory uss village m nhi hoti toh expense bhi allowed nhi hota. Ab kuki wahan par factory located hai toh factory m kaam karne wale workers ke drinking water toh chahiye na and workers of factory is directly related to business... isliye ye expense allowed hoga
We all CMA STUDENTS too deserve a TEACHER like YASH SIR ❤❤❤
💥💥💥❤️❤️
Clarification for self
05:27 payment of bonus to trust and (not to employees) disallowed only if dispute is settled and bonus paid after due date of ROI
payment of bonus to trust and (not to employees) allowed only if dispute is settled and bonus paid before due date of ROI
06:03 Non compete fees paid: revenue in nature because As no asset is created : will be allowed as deduction
Non compete fees received: added to profit if not credit to p&l (taxable under pgbp)
23:40 Rental income of company opting 115BAB yaha se deduct karenge (HP me taxable hoga) & municipal tax, standard deduction allowed hoga u/s 115BAB but int on self occupied properties allowed nahi hoga 115BAC me (30000/200000)
Last one is wrong that adjustment is for 115BAC
@@cafinalist5935 yes Correct typo error
Thanks for above correction.
Pls Clarify Last Point Of Rent, Which Deduction Is allowable or not under section 115 BAA/BAB & BAC.
This correct?
**Comparison of House Property Deductions**
- **Municipal Taxes (India/Outside India):**
- **Normal/Section 115BAA:** Allowable
- **Section 115BAB:** Not Allowable
- **Section 115BAC:** Allowable
- **Section 24(a) - Standard Deduction (30% of Net Asset Value):**
- **Normal/Section 115BAA:** Allowable
- **Section 115BAB:** Not Allowable
- **Section 115BAC:** Allowable
- **Section 24(b) - Interest on Home Loan (Rented Property):**
- **Normal/Section 115BAA:** Allowable: Full Amount
- **Section 115BAB:** Allowable: Full Amount
- **Section 115BAC:** Allowable: Full Amount
- **Section 24(c) - Interest on Home Loan (Self-Occupied Property):**
- **Normal/Section 115BAA:** Allowable: Upto ₹2,00,000
- **Section 115BAB:** Allowable: Upto ₹2,00,000
- **Section 115BAC:** Not Allowed
@@Dsmarty252 bhai ab to yaad nahi hain exact abhi Mera to group 2 clear ho gaya hain
Sir the adjustment sheet was really very useful for my Nov 23 exams . I cleared CA in the same attempt. Thanking you for great revision videos.
Sirf itna karege toh enough hai?! for pgbp ?
Agar kuch zyada nhi Kiya hai pgbp me...toh yeh sheet karlo exam ke din.
Aur ha 1-2 Question pgbp ke dekh ke chale jaana kaise solve karna hai...
.
Itna enough hai
@@riyavora260
Opening stock and closing stock : 14:59
15:00 .. Opening stock and closing stock
I can't imagine my life without this amazing super summary notes for PGBP, which helped me revise such a huge chapter in 20 mins.
Thank you from the core of my heart for all your efforts, just because of this person Mohit is CA Mohit today. ❤
@@mohitagarwal3017 Congratulations Sirr💗✨
♥️💯
Bhabhi ji thanks 💫
😂
😂😂
😂
Welcome bacho😂
Bhabhiji nhi hoti to kon likta sheet
Thanks bhabhiji
Thank you soo much sirr...your videos are always helpful and i always get a different kind of positive vibes after seeing your revision videos🙏😄
Starts from - 1:00
Thank you sir very useful
Download PGBP ADJUSTMENTS SHEET FROM HERE : t.me/yashkhandelwaldt/3126
Self reference
Dividend adjustment 17:24
Hats off to you sir watching this video 2-3 times have made pgbp so manageable.We request you make such a concise video for all other topics as well.
It was outstanding sir , plz make adjustments video on MAT sir 🙏
Ye to Gold hai...👌👌👀
Ahannn...apki Bhabhi ne likhi h ye sheet❤️.....how sweet.
She is helping you in ur profession...and that is the dream of many people around..the partner is helping u in ur work ❤️
1:00 start 🎉
PGBP krke direct ye video dekha or 1-1 chiz dimag m gyi ab tnsn khtm Thankyou sir
Thank You so Much Sir & Maam😀Video & Sheet is Really Very Helpful🙏🏻 God Bless You Both & Team😇😇
Thank you So much Sir 🙏😊
Your First time Viewer and I liked your video so much ❤️
Great ♥️💯 Watch other videos too, will surely help you
Excellent work done by sir and madam... ❤🎉🙏
Sir khazana me or jo chize h unko b revision vdo daloge kya aap?
Thanks a lot Sir. was very helpful today!
Thank you sir for your valuable efforts
It's very useful
You have covered almost all adjustment 🙏
♥️♥️
23:32 sir
I think we can take standard deduction and municipal tax deduction now sir
Please confirm
thank you so much sir for this insightful video.....that's a saviour in last day
Sir penalties ki bhi sheet and video share kar dijiye na...it will be a great help 🙌❤️🫡
Gazab! Thank you sir!
♥️♥️
Great Job Sir🥰
♥️💯
Inter walo k liye hai ya fir final
Thanks bhabhi ji itna mahnat kar rahi hain aap hamare liye
Thank you ❤🙏🙏
❤❤❤❤🙏🙏🙏
Cleared grp 2 with 56 marks ...
Sir is sheet ka name change kardo ab....
PGBP adjustmet sheet = Attempt saver sheet...
♥️💯
it's wonderful.. thanks a lot
14:59 op stock closing stock
Thanku sir ❤
Thanku bhabhi ji ❤
God bless you 🎉
is this for ca final or inter ?
Thank you so much sir 🙏.. It is really helpful..
24:42 in this we have to add back if it is Borrowing cost related to stock we reduced ?
Thankyou sooooo much Sir ❤ it was very helpful, God bless you ✨️
Most valuable sheet ... thank you sir
Thank you ❤️😇
Thank you sir for your efforts
Sir as per the SC judgement in Shasun chemicals bonus paid to trust due to some dispute and amount subsequently paid to employees by trust(after settlement of dispute) subject to 43B, is allowed na?
Please clarify sir!!!
Yes provided paid before due date
Hello Sir, i have a doubt
Interest paid to partner on Current Account balance is not allowed as deduction in 40 b
as per kerala high court judgement
12:31 but here you said something else pls clarify
6:51 28
7:07 29
7:25 31
8:57 35
9:15 37
9:24 38
9:53 42
11:35 45
12:34 49
13:49 50
16:15 3
17:27 8
20:08 17
20:49 22
21:06 23
21:28 24
22:42 31 and 32
24:08 37
24:54 40
Thank u sir ❤
Thanks sir 🙏
Bhabhi ji ko special Thanks 😊 🙏
inter vale use karen kyan
Thank you sir and ma'am ❤
Thank you sir very helpful 😊
Thanks bhaiya ji & bhabhi ji very good hand writing 🎉
Anybody plz tell is ca inter student also refer this for their exam?
Agr nr employee h usko salary ka payment without deduction of tds kiyaa..nd tds 31st july ko tds deduct kiya nd payment bhi 31 ko kiyaa .to vo disallowed h ya allowed
RETENTION MONEY IS TAXABLE FOR WHOM? THE ONE RETAINING IT OR ONE WHOSE MONEY HAS BEEN RETAINED BY PAYER
Thankyou so much Sirr😍
Sir plz write that it is for ca final not for ca inter
Is this video relevant for ca intermediate also. please reply ??
Sir can cma inter students refer it for dec 2024 exams?
Very useful video sir... Thanks a Ton
From where can I get this adjustment sheet?
It is not there on telegram channel
Can we refer only this for pgbp chapter ?
Waiting ❤❤
Very nice sir and helping me for interview
sir, phirse likha h toh rearrange kar dete sab similiar adjustments... saath m
Sir can you cover audit fees related to the last year where TDS was not deducted before 31 March of that year adjustment as well here..
Is it for ca inter??
9:03 gst only penalty nalloweed
9:44 addn depn
12:03 im
19:36 imp
20:43 bank areesar
Sir it will help for CA inter taxation
Too goodd thankss
Thank you bhabhi✨
Thank you, sir.
Sir, why are expenses relating to drinking water to the village where the factory is situated allowed ?
Is it business related expenditure ?
Yes because factory is located there, agar factory uss village m nhi hoti toh expense bhi allowed nhi hota.
Ab kuki wahan par factory located hai toh factory m kaam karne wale workers ke drinking water toh chahiye na and workers of factory is directly related to business... isliye ye expense allowed hoga
can inter students refer it ????????????
Jhakkas video on pgbp ❤
Amazing🤩
Sir in case of sashun chemicals the bonus have been allowed if paid into a trust. Can we give both views in exams??
Sir why this employee welfare trust disallowed
It is not approved fund.
Only deduction allowed for contribution towards approved or statutory fund
Thankyou Sir😊
Amazing👏👏
TYSM Sir & Bhabhi ji🎉
Sir, please make revision video of GAAR also 🙏
Thank you Bhabhiji❤
26:00
Purani sheet hai to wo chalega??
13:53
Thank you bhabhi ji ❤
Thank you sir nd also to Ma'am
sir har saal naya points dethe , kya krna hai
15:00
Sir is this for ca inter or ca final students
Excellent presentation
You are the best sir
Thank u so much sir for this
Sir ne rates ka latest yaad karne wala video daliye plz.
❤❤❤
It is best RoI
27 min = min 14 marks
Ca inter std can see thiss
thankyou loveyouuuuuuu
Thank you ❤️😇
Helpful💯
Insightful 😄
Is this valid for inter?
Thank you Mam..
Thank you sir