Section 39AF in The Companies (Indian Accounting Standards) Rules, 2015 [Entire Act]
Section 39AF in The Companies (Indian Accounting Standards) Rules, 2015
39AF. Appendix C,Uncertainty over
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1 - 10 of 20 (0.69 seconds)Section 10B in Income Tax Rules, 1962 [Entire Act]
net profit arising to that enterprise from the international transaction or the specified domestic transaction ; (e) transactional net margin method, by which,- (i) the net ... which could materially affect the amount of net profit margin in the open market; (iv) the net profit margin realised by the enterprise and referred
Section 64O in The Companies (Indian Accounting Standards) Rules, 2015 [Entire Act]
paragraphs 32-34 and 36A). Special considerations in applying the acquisition method to combinations of mutual entities (application of paragraph 33) B47. When two mutual ... combination of mutual entities shall recognise the acquiree's net assets as a direct addition to capital or equity in its balance sheet
Section 6 in The Cost Accounting Records (Petroleum Industry) Rules, 2002 [Entire Act]
Industry) Rules, 2002
6. Fixed Assets and Depreciation. - (1) The proper and adequate records shall be maintained for assets used for exploration for and production ... identify and/or allocate gross fixed assets, accumulated depreciation up to the year and net fixed assets under the heads; land and buildings, plant
Section 116 in The Companies (Accounting Standards) Rules, 2006 [Entire Act]
Curtailment
Curtailment gain
After curtailment
Net present value of obligation
1,000
(100)
900
Fair value of plan assets
(820)
_
(820)
180
(100)
80
Unrecognised ... past service cost
(50)
5
(45)
Net liability recognised in balance sheet
130
(95)
35
Provided that a Small and Medium-sized Company, as defined
Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 11 in The Income Tax Act, 1961
11. Income from property held for charitable
Section 115JB in The Income Tax Act, 1961 [Entire Act]
Section 115JB in The Income Tax Act, 1961
115JB. Special provision for payment of tax
Section 115JA in The Income Tax Act, 1961 [Entire Act]
previous year under the Act, the method and rates for calculation of depreciation shall correspond to the method and rates which have been adopted ... year. Explanation. - For the purposes of this section, "book profit" means the net profit as shown in the profit and loss account for the relevant
Section 4 in The Wealth-Tax Act, 1957 [Entire Act]
Section 4 in The Wealth-Tax Act, 1957
4. Net wealth to include certain assets
Section 0 in UGC (Institutions Deemed to be Universities) Regulations, 2019 [Entire Act]
Section 0 in UGC (Institutions Deemed to be Universities) Regulations, 2019
0. Short Title, Application