SlideShare ist ein Scribd-Unternehmen logo
1 von 13
Depreciation and their impact in fin.A/c, fin.Mgt.,Income tax etc. By Prof.Augustin Amaladas M.Com.,AICWA.,B.ED.,PGDFM
Meaning ,[object Object],[object Object],[object Object],[object Object],[object Object]
Depreciation methods ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Impact on books ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Impact of Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Impact of Tax ,[object Object]
Inflation and Depreciation ,[object Object],[object Object]
Accounting Standard ,[object Object],[object Object]
Tax planning ,[object Object],[object Object],[object Object],[object Object],[object Object]
Carry forward and set of depreciation in the subsequent periods ,[object Object]
Amalgamation, absorption, reconstruction and demerger ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
A LTD AMALGAMATES WITH B LTD AS ON 2007 NO CAPITAL GAIN TAX & ACCUMULATED LOSSES & UNABSORBED DEPERICIATION CAN BE CARRIED FORWARD DOES NOT ATTRACT CAPITAL GAIN FOR A BUT NO GAIN FOR B NO BENEFIT TO A & B  A MERGES WITH B (A GOES OUT) SATISFIES BOTH 2(1B) & 72 A SATISFIES 2(1B) BUT DOES NOT SATISFY 72 A DOES NOT SATISFY SEC 2(1B) & 72 A PARTICULARS
OTHER TAX BENEFITS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Weitere Àhnliche Inhalte

Was ist angesagt?

Partnership accounting
Partnership accountingPartnership accounting
Partnership accounting
Khuram Shahzad
 
Partnership 20 accounts-goodwill_202
Partnership 20 accounts-goodwill_202Partnership 20 accounts-goodwill_202
Partnership 20 accounts-goodwill_202
Lebogang Modise
 
Admission Of A New Partner Accounts
Admission Of A New Partner AccountsAdmission Of A New Partner Accounts
Admission Of A New Partner Accounts
iarthur
 
Partnership accounts capital account
Partnership accounts capital accountPartnership accounts capital account
Partnership accounts capital account
Lebogang Modise
 
Treatment of Goodwill on the admission of a new partner
Treatment of Goodwill on the admission of a new partnerTreatment of Goodwill on the admission of a new partner
Treatment of Goodwill on the admission of a new partner
Pankaj Rao
 

Was ist angesagt? (20)

Bus 251 Midnight Version
Bus 251 Midnight VersionBus 251 Midnight Version
Bus 251 Midnight Version
 
Partnership accounting
Partnership accountingPartnership accounting
Partnership accounting
 
Partnership account
Partnership accountPartnership account
Partnership account
 
Interest of capital of partners appropriation of profit and loss
Interest of capital of partners  appropriation of profit and lossInterest of capital of partners  appropriation of profit and loss
Interest of capital of partners appropriation of profit and loss
 
Unit 3 divisible profit
Unit 3 divisible profitUnit 3 divisible profit
Unit 3 divisible profit
 
S corporation vs. C corporation
S corporation vs. C corporationS corporation vs. C corporation
S corporation vs. C corporation
 
Partnership 20 accounts-goodwill_202
Partnership 20 accounts-goodwill_202Partnership 20 accounts-goodwill_202
Partnership 20 accounts-goodwill_202
 
PARTNERSHIP ACCOUNTING
PARTNERSHIP ACCOUNTINGPARTNERSHIP ACCOUNTING
PARTNERSHIP ACCOUNTING
 
Treatment of goodwill
Treatment of goodwillTreatment of goodwill
Treatment of goodwill
 
Accounts2014
Accounts2014Accounts2014
Accounts2014
 
Retirement of a partner by N. Bala Murali Krishna
Retirement of a partner by N. Bala Murali KrishnaRetirement of a partner by N. Bala Murali Krishna
Retirement of a partner by N. Bala Murali Krishna
 
IRS' Best Kept Secrets for Real Estate Investors
IRS' Best Kept Secrets for Real Estate InvestorsIRS' Best Kept Secrets for Real Estate Investors
IRS' Best Kept Secrets for Real Estate Investors
 
Admission Of A New Partner Accounts
Admission Of A New Partner AccountsAdmission Of A New Partner Accounts
Admission Of A New Partner Accounts
 
Divisible Profit
Divisible ProfitDivisible Profit
Divisible Profit
 
S Corporation Presentation
S Corporation PresentationS Corporation Presentation
S Corporation Presentation
 
Partnership accounts capital account
Partnership accounts capital accountPartnership accounts capital account
Partnership accounts capital account
 
Partnership accounts
Partnership accountsPartnership accounts
Partnership accounts
 
Top 10 Tax Issues for Startup Companies
Top 10 Tax Issues for Startup CompaniesTop 10 Tax Issues for Startup Companies
Top 10 Tax Issues for Startup Companies
 
Treatment of Goodwill on the admission of a new partner
Treatment of Goodwill on the admission of a new partnerTreatment of Goodwill on the admission of a new partner
Treatment of Goodwill on the admission of a new partner
 
Partnership
PartnershipPartnership
Partnership
 

Andere mochten auch

Merger,Acquisition And Corporate Restructuring
Merger,Acquisition And Corporate RestructuringMerger,Acquisition And Corporate Restructuring
Merger,Acquisition And Corporate Restructuring
Dayasagar S
 
Lesson On Excise Duty
Lesson On Excise DutyLesson On Excise Duty
Lesson On Excise Duty
venkatesh y
 

Andere mochten auch (11)

Future accountings
Future accountingsFuture accountings
Future accountings
 
Sample MACRS Depreciation
Sample MACRS DepreciationSample MACRS Depreciation
Sample MACRS Depreciation
 
Kaizen costing
Kaizen costing Kaizen costing
Kaizen costing
 
Merger,Acquisition And Corporate Restructuring
Merger,Acquisition And Corporate RestructuringMerger,Acquisition And Corporate Restructuring
Merger,Acquisition And Corporate Restructuring
 
Valuation of goodwill & shares with solution of problems
Valuation of goodwill & shares with solution of problemsValuation of goodwill & shares with solution of problems
Valuation of goodwill & shares with solution of problems
 
Lesson On Excise Duty
Lesson On Excise DutyLesson On Excise Duty
Lesson On Excise Duty
 
Valuation of goodwill
Valuation of goodwillValuation of goodwill
Valuation of goodwill
 
3 hard facts shaping higher education thinking and behavior
3 hard facts shaping higher education thinking and behavior3 hard facts shaping higher education thinking and behavior
3 hard facts shaping higher education thinking and behavior
 
Bill Aulet GEC2016 keynote speech March 16 2016 Medellin Colombia
Bill Aulet GEC2016 keynote speech March 16 2016 Medellin ColombiaBill Aulet GEC2016 keynote speech March 16 2016 Medellin Colombia
Bill Aulet GEC2016 keynote speech March 16 2016 Medellin Colombia
 
Can We Assess Creativity?
Can We Assess Creativity?Can We Assess Creativity?
Can We Assess Creativity?
 
Guided Reading: Making the Most of It
Guided Reading: Making the Most of ItGuided Reading: Making the Most of It
Guided Reading: Making the Most of It
 

Ähnlich wie Depreciation

Basic accounting principles
Basic accounting principlesBasic accounting principles
Basic accounting principles
Umar Gul
 
Management Accounting
Management AccountingManagement Accounting
Management Accounting
RILFA DIRWANTO
 

Ähnlich wie Depreciation (20)

4394412.ppt
4394412.ppt4394412.ppt
4394412.ppt
 
Auditing depreciation for b.com
Auditing depreciation for b.comAuditing depreciation for b.com
Auditing depreciation for b.com
 
Basic accounting principles
Basic accounting principlesBasic accounting principles
Basic accounting principles
 
Accounting for depreciation 1
Accounting for depreciation 1Accounting for depreciation 1
Accounting for depreciation 1
 
Accounting & finance for bankers
Accounting & finance for bankersAccounting & finance for bankers
Accounting & finance for bankers
 
As 6
As 6As 6
As 6
 
Income from business-2
Income from business-2Income from business-2
Income from business-2
 
What is Accelerated Depreciation?
What is Accelerated Depreciation?What is Accelerated Depreciation?
What is Accelerated Depreciation?
 
Management Accounting
Management AccountingManagement Accounting
Management Accounting
 
5_6073641780169933819.ppt
5_6073641780169933819.ppt5_6073641780169933819.ppt
5_6073641780169933819.ppt
 
Management Accounting
Management AccountingManagement Accounting
Management Accounting
 
Chap 8
Chap 8Chap 8
Chap 8
 
Accounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of AssetsAccounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of Assets
 
CA NOTES ON DEPRECIATION
CA NOTES ON DEPRECIATIONCA NOTES ON DEPRECIATION
CA NOTES ON DEPRECIATION
 
Depreciation.pptx
Depreciation.pptxDepreciation.pptx
Depreciation.pptx
 
Lecture - Non Current Assets (Depreciation).pdf
Lecture - Non Current Assets (Depreciation).pdfLecture - Non Current Assets (Depreciation).pdf
Lecture - Non Current Assets (Depreciation).pdf
 
Accounts depriciation ppt
Accounts depriciation pptAccounts depriciation ppt
Accounts depriciation ppt
 
Depreciation accounting
Depreciation accounting Depreciation accounting
Depreciation accounting
 
ADJUSTMENTS FIXED ASSETS.pptx
ADJUSTMENTS FIXED ASSETS.pptxADJUSTMENTS FIXED ASSETS.pptx
ADJUSTMENTS FIXED ASSETS.pptx
 
As – 6 Depreciation Accounting
As – 6 Depreciation AccountingAs – 6 Depreciation Accounting
As – 6 Depreciation Accounting
 

Mehr von Augustin Bangalore

Xerox Corporation Fraud Case
Xerox Corporation Fraud CaseXerox Corporation Fraud Case
Xerox Corporation Fraud Case
Augustin Bangalore
 
Professional Courses In Commerce In India
Professional Courses In Commerce In IndiaProfessional Courses In Commerce In India
Professional Courses In Commerce In India
Augustin Bangalore
 
Holding company accounts and consolidated Balance Sheet
Holding company accounts and consolidated Balance SheetHolding company accounts and consolidated Balance Sheet
Holding company accounts and consolidated Balance Sheet
Augustin Bangalore
 
Alteration Of Memorandom Of Association Company Law
Alteration Of Memorandom Of Association Company LawAlteration Of Memorandom Of Association Company Law
Alteration Of Memorandom Of Association Company Law
Augustin Bangalore
 
How To Solve Difficult Adjustments And Journal Entries In Financial Accounts
How To Solve Difficult Adjustments  And Journal Entries In Financial AccountsHow To Solve Difficult Adjustments  And Journal Entries In Financial Accounts
How To Solve Difficult Adjustments And Journal Entries In Financial Accounts
Augustin Bangalore
 
Seperate Legal Entities Boon Or Bane To Corporates And Public
Seperate Legal Entities Boon Or Bane To Corporates And PublicSeperate Legal Entities Boon Or Bane To Corporates And Public
Seperate Legal Entities Boon Or Bane To Corporates And Public
Augustin Bangalore
 
Income From Salary Problems,Theory And Solutions New 2008 09 Assessment Year
Income From Salary Problems,Theory And Solutions New 2008 09 Assessment YearIncome From Salary Problems,Theory And Solutions New 2008 09 Assessment Year
Income From Salary Problems,Theory And Solutions New 2008 09 Assessment Year
Augustin Bangalore
 
Indian Old Universities History
Indian Old Universities HistoryIndian Old Universities History
Indian Old Universities History
Augustin Bangalore
 
Income From House Property New 2008 09 Assessment Year
Income From House Property New 2008 09 Assessment YearIncome From House Property New 2008 09 Assessment Year
Income From House Property New 2008 09 Assessment Year
Augustin Bangalore
 
Non Banking Financial Institutions
Non Banking Financial InstitutionsNon Banking Financial Institutions
Non Banking Financial Institutions
Augustin Bangalore
 

Mehr von Augustin Bangalore (20)

Auditing and Accounting scandals
Auditing and Accounting scandalsAuditing and Accounting scandals
Auditing and Accounting scandals
 
Petrol, Diesal And Dollar
Petrol, Diesal And DollarPetrol, Diesal And Dollar
Petrol, Diesal And Dollar
 
Xerox Corporation Fraud Case
Xerox Corporation Fraud CaseXerox Corporation Fraud Case
Xerox Corporation Fraud Case
 
Auditng Ppt(2)
Auditng Ppt(2)Auditng Ppt(2)
Auditng Ppt(2)
 
Accounting Frauds
Accounting FraudsAccounting Frauds
Accounting Frauds
 
Parmalat
ParmalatParmalat
Parmalat
 
Conceptual objective questions and answers in Income tax
Conceptual  objective questions and answers in Income taxConceptual  objective questions and answers in Income tax
Conceptual objective questions and answers in Income tax
 
Professional Courses In Commerce In India
Professional Courses In Commerce In IndiaProfessional Courses In Commerce In India
Professional Courses In Commerce In India
 
Holding company accounts and consolidated Balance Sheet
Holding company accounts and consolidated Balance SheetHolding company accounts and consolidated Balance Sheet
Holding company accounts and consolidated Balance Sheet
 
How To Rectify Errors In Financial Accounts
How To Rectify Errors In Financial AccountsHow To Rectify Errors In Financial Accounts
How To Rectify Errors In Financial Accounts
 
Mbp Presentation Communication
Mbp Presentation CommunicationMbp Presentation Communication
Mbp Presentation Communication
 
Alteration Of Memorandom Of Association Company Law
Alteration Of Memorandom Of Association Company LawAlteration Of Memorandom Of Association Company Law
Alteration Of Memorandom Of Association Company Law
 
How To Solve Difficult Adjustments And Journal Entries In Financial Accounts
How To Solve Difficult Adjustments  And Journal Entries In Financial AccountsHow To Solve Difficult Adjustments  And Journal Entries In Financial Accounts
How To Solve Difficult Adjustments And Journal Entries In Financial Accounts
 
Buy Back Of Shares,
Buy  Back Of Shares,Buy  Back Of Shares,
Buy Back Of Shares,
 
Seperate Legal Entities Boon Or Bane To Corporates And Public
Seperate Legal Entities Boon Or Bane To Corporates And PublicSeperate Legal Entities Boon Or Bane To Corporates And Public
Seperate Legal Entities Boon Or Bane To Corporates And Public
 
Income From Salary Problems,Theory And Solutions New 2008 09 Assessment Year
Income From Salary Problems,Theory And Solutions New 2008 09 Assessment YearIncome From Salary Problems,Theory And Solutions New 2008 09 Assessment Year
Income From Salary Problems,Theory And Solutions New 2008 09 Assessment Year
 
Indian Old Universities History
Indian Old Universities HistoryIndian Old Universities History
Indian Old Universities History
 
Income From House Property New 2008 09 Assessment Year
Income From House Property New 2008 09 Assessment YearIncome From House Property New 2008 09 Assessment Year
Income From House Property New 2008 09 Assessment Year
 
Non Banking Financial Institutions
Non Banking Financial InstitutionsNon Banking Financial Institutions
Non Banking Financial Institutions
 
Budget 08 09
Budget 08 09Budget 08 09
Budget 08 09
 

KĂŒrzlich hochgeladen

VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
VIP Independent Call Girls in Bandra West đŸŒč 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West đŸŒč 9920725232 ( Call Me ) Mumbai Esc...VIP Independent Call Girls in Bandra West đŸŒč 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West đŸŒč 9920725232 ( Call Me ) Mumbai Esc...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
Call Girls in New Ashok Nagar, (delhi) call me [9953056974] escort service 24X7
Call Girls in New Ashok Nagar, (delhi) call me [9953056974] escort service 24X7Call Girls in New Ashok Nagar, (delhi) call me [9953056974] escort service 24X7
Call Girls in New Ashok Nagar, (delhi) call me [9953056974] escort service 24X7
9953056974 Low Rate Call Girls In Saket, Delhi NCR
 
VIP Independent Call Girls in Mumbai đŸŒč 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Mumbai đŸŒč 9920725232 ( Call Me ) Mumbai Escorts ...VIP Independent Call Girls in Mumbai đŸŒč 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Mumbai đŸŒč 9920725232 ( Call Me ) Mumbai Escorts ...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
VIP Independent Call Girls in Mira Bhayandar đŸŒč 9920725232 ( Call Me ) Mumbai ...
VIP Independent Call Girls in Mira Bhayandar đŸŒč 9920725232 ( Call Me ) Mumbai ...VIP Independent Call Girls in Mira Bhayandar đŸŒč 9920725232 ( Call Me ) Mumbai ...
VIP Independent Call Girls in Mira Bhayandar đŸŒč 9920725232 ( Call Me ) Mumbai ...
dipikadinghjn ( Why You Choose Us? ) Escorts
 

KĂŒrzlich hochgeladen (20)

Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
 
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...
Booking open Available Pune Call Girls Shivane  6297143586 Call Hot Indian Gi...Booking open Available Pune Call Girls Shivane  6297143586 Call Hot Indian Gi...
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...
 
The Economic History of the U.S. Lecture 26.pdf
The Economic History of the U.S. Lecture 26.pdfThe Economic History of the U.S. Lecture 26.pdf
The Economic History of the U.S. Lecture 26.pdf
 
The Economic History of the U.S. Lecture 30.pdf
The Economic History of the U.S. Lecture 30.pdfThe Economic History of the U.S. Lecture 30.pdf
The Economic History of the U.S. Lecture 30.pdf
 
Top Rated Pune Call Girls Dighi ⟟ 6297143586 ⟟ Call Me For Genuine Sex Servi...
Top Rated  Pune Call Girls Dighi ⟟ 6297143586 ⟟ Call Me For Genuine Sex Servi...Top Rated  Pune Call Girls Dighi ⟟ 6297143586 ⟟ Call Me For Genuine Sex Servi...
Top Rated Pune Call Girls Dighi ⟟ 6297143586 ⟟ Call Me For Genuine Sex Servi...
 
Gurley shaw Theory of Monetary Economics.
Gurley shaw Theory of Monetary Economics.Gurley shaw Theory of Monetary Economics.
Gurley shaw Theory of Monetary Economics.
 
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
 
Solution Manual for Financial Accounting, 11th Edition by Robert Libby, Patri...
Solution Manual for Financial Accounting, 11th Edition by Robert Libby, Patri...Solution Manual for Financial Accounting, 11th Edition by Robert Libby, Patri...
Solution Manual for Financial Accounting, 11th Edition by Robert Libby, Patri...
 
The Economic History of the U.S. Lecture 25.pdf
The Economic History of the U.S. Lecture 25.pdfThe Economic History of the U.S. Lecture 25.pdf
The Economic History of the U.S. Lecture 25.pdf
 
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
 
03_Emmanuel Ndiaye_Degroof Petercam.pptx
03_Emmanuel Ndiaye_Degroof Petercam.pptx03_Emmanuel Ndiaye_Degroof Petercam.pptx
03_Emmanuel Ndiaye_Degroof Petercam.pptx
 
VIP Independent Call Girls in Bandra West đŸŒč 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West đŸŒč 9920725232 ( Call Me ) Mumbai Esc...VIP Independent Call Girls in Bandra West đŸŒč 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West đŸŒč 9920725232 ( Call Me ) Mumbai Esc...
 
Call Girls in New Ashok Nagar, (delhi) call me [9953056974] escort service 24X7
Call Girls in New Ashok Nagar, (delhi) call me [9953056974] escort service 24X7Call Girls in New Ashok Nagar, (delhi) call me [9953056974] escort service 24X7
Call Girls in New Ashok Nagar, (delhi) call me [9953056974] escort service 24X7
 
(INDIRA) Call Girl Mumbai Call Now 8250077686 Mumbai Escorts 24x7
(INDIRA) Call Girl Mumbai Call Now 8250077686 Mumbai Escorts 24x7(INDIRA) Call Girl Mumbai Call Now 8250077686 Mumbai Escorts 24x7
(INDIRA) Call Girl Mumbai Call Now 8250077686 Mumbai Escorts 24x7
 
Call Girls in New Friends Colony Delhi 💯 Call Us 🔝9205541914 🔝( Delhi) Escort...
Call Girls in New Friends Colony Delhi 💯 Call Us 🔝9205541914 🔝( Delhi) Escort...Call Girls in New Friends Colony Delhi 💯 Call Us 🔝9205541914 🔝( Delhi) Escort...
Call Girls in New Friends Colony Delhi 💯 Call Us 🔝9205541914 🔝( Delhi) Escort...
 
VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...
VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...
VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...
 
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated  Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...Top Rated  Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
 
VIP Independent Call Girls in Mumbai đŸŒč 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Mumbai đŸŒč 9920725232 ( Call Me ) Mumbai Escorts ...VIP Independent Call Girls in Mumbai đŸŒč 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Mumbai đŸŒč 9920725232 ( Call Me ) Mumbai Escorts ...
 
VIP Independent Call Girls in Mira Bhayandar đŸŒč 9920725232 ( Call Me ) Mumbai ...
VIP Independent Call Girls in Mira Bhayandar đŸŒč 9920725232 ( Call Me ) Mumbai ...VIP Independent Call Girls in Mira Bhayandar đŸŒč 9920725232 ( Call Me ) Mumbai ...
VIP Independent Call Girls in Mira Bhayandar đŸŒč 9920725232 ( Call Me ) Mumbai ...
 
The Economic History of the U.S. Lecture 17.pdf
The Economic History of the U.S. Lecture 17.pdfThe Economic History of the U.S. Lecture 17.pdf
The Economic History of the U.S. Lecture 17.pdf
 

Depreciation

  • 1. Depreciation and their impact in fin.A/c, fin.Mgt.,Income tax etc. By Prof.Augustin Amaladas M.Com.,AICWA.,B.ED.,PGDFM
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12. A LTD AMALGAMATES WITH B LTD AS ON 2007 NO CAPITAL GAIN TAX & ACCUMULATED LOSSES & UNABSORBED DEPERICIATION CAN BE CARRIED FORWARD DOES NOT ATTRACT CAPITAL GAIN FOR A BUT NO GAIN FOR B NO BENEFIT TO A & B A MERGES WITH B (A GOES OUT) SATISFIES BOTH 2(1B) & 72 A SATISFIES 2(1B) BUT DOES NOT SATISFY 72 A DOES NOT SATISFY SEC 2(1B) & 72 A PARTICULARS
  • 13.