💁‍♂️ JIGL New syllabus notes

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As a man was passing the elephants, he suddenly stopped, confused by the fact that these huge creatures were being held by only a small rope tied to their front leg. No chains, no cages. It was obvious that the elephants could, at anytime, break away from their bonds but for some reason, they did not.He saw a trainer nearby and asked why these animals just stood there and made no attempt to get away. “Well,” trainer said, “when they are very young and much smaller we use the same size rope to tie them and, at that age, it’s enough to hold them. As they grow up, they are conditioned to believe they cannot break away. They believe the rope can still hold them, so they never try to break free.”

The man was amazed. These animals could at any time break free from their bonds but because they believed they couldn’t, they were stuck right where they were.

Like the elephants, how many of us go through life hanging onto a belief that we cannot do something, simply because we failed at it once before?

Failure is part of learning; we should never give up the struggle in life.

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Q291 Correct Answer is (d)

Q284 Correct Answer is (a)

💁‍♂️ Business Mgmt, Ethics notes

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Q293 Correct Answer is (a)

Q270 Correct Answer is (b)

Where branches of bank were spread over many districts, Assessing Officer (TDS) of district, where in Head Office was situated, had no jurisdiction in respect of branches spread over other districts- Karnataka HC

Provision for diminution in value of investment, having been actually written off, cannot be added to book profit under section 115JB(2)(i)-Gujarat HC

❇️ DT Revision cum Amendment Lectures for Nov 19 :

💁‍♂ By CA Vinod Gupta (VG Sir)

🔰PART- I :
https://youtu.be/WUxsdH8HabY

🔰PART-II :
https://youtu.be/YSz09J-d4BY

🔰PART-III :
https://youtu.be/pQiiQJj5qLU

🔰PART-IV :
https://youtu.be/53dnEcbSd-A

🔰PART-V :
https://youtu.be/4N_rfobDv-8

🔰PART-VI :
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🔰PART-VII :
https://youtu.be/6FTmb0xzohY

🔰PART-VIII :
https://youtu.be/XrZIjvGaaSg

🔰PART-IX :
https://youtu.be/iBh7VVkIMqk

🔰PART-X :
https://youtu.be/gocGrRDgFXM

🔰PART-XI :
https://youtu.be/v__cJkiSeak

CA Final DT Revision By CA Bhanwar Borana sir in Parts
1. Rates of Taxes - https://youtu.be/A3zC_sC_OQM
2. Other Sources - https://youtu.be/X6a7hyABBKs
3. Capital Gains - https://youtu.be/g2WYwUctBc8
4. PGBP - https://youtu.be/biNVtgRDvS8
5. Taxation of partnership firm - https://youtu.be/NSTGw47B7oE
6. Amalgamation, Demerger and Liquidation of Companies- https://youtu.be/jcIDeruJkSg
7. Assessment Procedure ¬- https://youtu.be/74ZEo6FspNY
8. TDS / TCS - https://youtu.be/RwNXj1XYj3w
9. 10AA/SEZ - https://youtu.be/nlcBR-5m4iA
10. Alternate Minimum Tax (AMT) - https://youtu.be/aUxDxMOIJ3E
11. Minimum Alternative Tax (MAT)- https://youtu.be/VwiZIehTk50
12. Trust (Invit/Bst / Securitization) - https://youtu.be/TYe35DfZDpw
13. AOP/BOI - https://youtu.be/CJf-nL5MnKo
14. Charitable Trust- https://youtu.be/wnYkGuw2-hk
15. Transfer Pricing - https://youtu.be/MzY_hpvyn2w
16. DTAA - https://youtu.be/1tuzKKp6Gy0
17. BuyBack of Shares - https://youtu.be/wlvFymyr9lk

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💥💥TOP UPDATE

Union Finance Minister Nirmala Sitharaman, MoS Finance Anurag Thakur and Revenue Secretary Ajay Bhushan Pandey addressing a press conference in Panaji

Corporate tax rates slashed to 22% for domestic companies and 15% for new domestic manufacturing companies and other fiscal reliefs

To attract investment in manufacturing, local companies incorporated after October 2019 will pay tax at 15 percent

• Effective corporate tax rate after surcharge to be 25.17 percent

• *Corporate tax rate to be 22% without exemptions*, inclusive of surcharge and cess. No Minimum Alternate Tax (MAT) applicable on such companies

• GOI today propose to slash corporate tax rate for domestic companies and new domestic manufacturing companies. Ordinance for cutting tax rate has been passed

💁‍♂️ Company Law Notes CS Executive New Syllabus

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