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✅For Indian Economy
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Channel- Join 🔜 t.me/commerce_commercegurukul

And

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👆🏻News related with Industrial relations

NCRET Class-11 Accountancy Chapter-1-Introduction to Accounting
http://civilservicegurukul.com/2018/09/05/ncret-class-11-accountancy-chapter-1-introduction-to-accounting/

3. Government withdraws bill on workers' participation in management.

 A bill to provide for participation of workers in the management of undertakings or other organisations in any industry was withdrawn by the government in the Rajya Sabha.
 Labour Minister Bandaru Dattatreya moved for withdrawal of the Participation of Workers in Management Bill, 1990, which was approved by the Upper House through a voice vote.
 The Bill had sought to make provisions for the participation of workers in the management of undertakings, establishments or other.

 Collective bargaining is a term used to describe the procedure, whereby employers must attempt to reach an agreement regarding terms of employment and the working conditions of labour with the trade unions, instead of with individual workers.
 Collective bargaining is a process of discussion and negotiation between an employer and a trade union culminating in a written agreement and the adjustment of problems arising under the agreement.
 The Supreme Court of India has defined the process of collective bargaining as a technique by which, dispute as to conditions of employment is resolved amicably by agreement rather than coercion. Workers, who are generally represented by a trade union, use this medium to express their grievance about various issues such as wages and working conditions.
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CHARGEABILITY SECTION (22)
https://commercegurukulca.blogspot.com/2018/09/chargeability-section-22.html

CHARGEABILITY [SECTION 22]

(1) The process of computation of income under the head “Income from house property” starts
with the determination of annual value of the property. The concept of annual value and the
method of determination is laid down in section 23.

(2) The annual value of any property comprising of building or land appurtenant thereto, of which the
assessee is the owner, is chargeable to tax under the head “Income from house property”.

However, where the property is occupied for the purpose of any business or profession carried
on by him, the profit of which is chargeable to tax as profits or gains from business or
profession, the annual value of such property would not be chargeable to tax under the head
“Income from house property”.