Carry Forward of Losses

Ebook Corporate Tax Planning: Part 1 presents the following content: Income tax: basic framework; residential status and taxation; corporate tax planning; set-off and carry forward of losses; computation of taxable income of companies; tax planning: ftz, sez and 100 % eous;...Please refer to the documentation for more details.

180p chankora 16-06-2023 2 1   Download

Depending on soil properties farmer may need to operate rotavator multiple times on the soil bed to achieve desirable pulverisation, which induces fatigue and time loss. To aid the farmer in such situation a twin shaft rotavator was conceptualised. Hence, a simulation was planned to compare the effects of different configuration of rotavator in operation. Simulations were carried out in EDEM a discrete element method analysis software. The simulations were made assuming6 inches depth of cut at a forward speed of 3 kmph.

7p nguaconbaynhay7 15-08-2020 13 1   Download

The mechanization of harvesting operation is essential to minimize the cost of harvesting, grain production cost, grain loss, turnaround time, weather risk, and to increase benefit by appropriate technology. In order to achieve the above goal, a manually controlled reaper - cum- binder machine was tested and evaluate. This self-propelled reaper was operated in low 1st gear at forward speed of 2.5 km/h. It has 1400 mm size of cutter bar and dropped bundling mechanism.

9p trinhthamhodang1212 06-04-2020 16 1   Download

The issue is how AS 22 should be applied in respect of ‘loss’ arising under the head ‘Capital gains’ of the Income-tax Act, 1961 (hereinafter referred to as the ‘Act’), which can be carried forward and set-off in future years, only against the income arising underthat head as perthe requirements of the Act.

5p shiwo_ding7 05-06-2019 9 0   Download

Paragraph 17 of AS 22 requires that “Where an enterprise has unabsorbed depreciation or carry forward of losses under tax laws, deferred tax assets should be recognised only to the extent that there is virtual certainty supported by convincing evidence that sufficient future taxable income will be available against which such deferred tax assets can be realised”.

2p shiwo_ding7 05-06-2019 11 0   Download

This business plan will have fewer projects than business plans developed in previous years. This reflects the loss of CPB’s digital appropriation. While we continue to have a modest digital fund balance that will carry forward to FY 2013, the bulk of these funds have been reserved to complete continuing projects such as the American Archive, multi-station master control facilities, and the capital equipment fund that we have previously discussed with the Board.

10p mebachano 01-02-2013 40 4   Download

Enter the amount of terminal loss relief you are claiming against your 2011–12 profits at box 73 on page SEF 4 or box 15 on the Partnership pages as a loss brought forward and used this year . This is in addition to any other losses you are bringing forward from earlier years, but make sure you do not count the same loss twice. Enter the total amount of terminal loss relief for 2010–11, 2009–10 or 2008–09 in box 78 on page SEF 4 or box 21 on the Partnership pages and give details of the amount carried back to each year in the ‘Any other information’...

12p taisaovanchuavo 26-01-2013 68 4   Download