105. Additional Depreciation under Sec. 32(1)(iia) of Income Tax Act | PGBP

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  • Опубліковано 29 вер 2024

КОМЕНТАРІ • 77

  • @StudyAtHome
    @StudyAtHome  9 місяців тому +1

    ✅Join Study At Home WhatsApp Channel - whatsapp.com/channel/0029VaAOYpQ7j6g3r4W4Rr0H
    ✅Stay in Touch with CA Raj K Agrawal by following him on all his social media - linktr.ee/CARajKAgrawal

  • @MaxAgarwal007
    @MaxAgarwal007 6 днів тому

    Radhe Radhe ❤

  • @Navodianradhika
    @Navodianradhika Місяць тому +1

    Thankyou sir 😊

  • @stutisharma6204
    @stutisharma6204 4 місяці тому +1

    but the plant A sold on 03/03/24 in illustration 7. So in solutions how can we write wdv 31/3/2023 as 320000

  • @ournationfirst2032
    @ournationfirst2032 14 днів тому

    Can we book additional depreciation in books of account.

  • @AnjaliVerma-ho6xl
    @AnjaliVerma-ho6xl 2 місяці тому

    Sir, in ill 8 where asset acquired in py and sold in py how can additional depreciation be provided for block 3.

  • @Ankitjangir86
    @Ankitjangir86 3 місяці тому

    Sir if machine is not put to use in py then can we avail additional depreciation in next year

  • @chiku5700
    @chiku5700 8 місяців тому +3

    It's not applicable in the default tax regime.. Just for normal tax provision

  • @Moneymatters9946
    @Moneymatters9946 4 місяці тому

    Normal dep ko over ride karega kya aditional dep , dono milege ki only additional

  • @divyavijay9727
    @divyavijay9727 6 місяців тому

    Sir additional depreciation for notified backward area ...? Hai

    • @StudyAtHome
      @StudyAtHome  6 місяців тому

      Separate provision is removed and it is common for all areas.

  • @naina5208
    @naina5208 Місяць тому

    Thanku sir for such a wonderful lecture ❤

  • @Rudranarayandash126
    @Rudranarayandash126 9 місяців тому +2

    Sir please make a strategy video on how to start study for CMA intermediate group-1 as per new syllabus for June 2024 attempt for those students who gave their foundation exam in December 2023

    • @StudyAtHome
      @StudyAtHome  9 місяців тому

      We have one preparation strategy video but not for CMA. It is for CA Inter May exam, I will recommend you to watch as this will help you in creating your CMA exam strategy.
      Watch - ua-cam.com/video/-xYLJ_aliOo/v-deo.html

    • @Rudranarayandash126
      @Rudranarayandash126 9 місяців тому

      @@StudyAtHome heartiest thanks sir 🙏

  • @Saksham9119
    @Saksham9119 2 місяці тому

    Sir agr put to use current py mein nhi h to kya additional depreciation benefit next year claim kr sakte h ya nhi

  • @ankitjha2
    @ankitjha2 9 місяців тому +4

    Thank you sir 🙌

  • @chiragmalpani596
    @chiragmalpani596 9 місяців тому +3

    Thanku sir ji❤❤❤

  • @pavank5497
    @pavank5497 9 місяців тому +1

    ENJOYED THE WHOLE Lecture ... Thank you sir 🙏🙏🙏

    • @StudyAtHome
      @StudyAtHome  9 місяців тому

      Glad to know this 😇😇

  • @nripendraku
    @nripendraku 9 місяців тому +2

    आज का class बिल्कुल नया था मेरे लिए मजा आ गया सर 🎉🎉🎉🎉

    • @StudyAtHome
      @StudyAtHome  9 місяців тому

      Glad to know that you enjoyed the lecture

  • @ashishdiwadkar9706
    @ashishdiwadkar9706 9 місяців тому +1

    Sir how will incometax officer come to know when we have put the machine to use
    Will he accept what assesse ie what we tell them

    • @StudyAtHome
      @StudyAtHome  9 місяців тому

      Yes unless he has some evidence

  • @Harshit-o4m
    @Harshit-o4m 9 місяців тому +1

    Sir mera ek sawal tha
    Ca foundation new syllabus ki class me law writing practice hai kya answer writing kese karenge iske liye kuch
    Mera chota bhai class purchase karna chahta to please aap reply sir
    Love from Rajasthan chittorgarh

    • @StudyAtHome
      @StudyAtHome  9 місяців тому

      App classes le lo, class me teacher explain karte hai ki Answer kasie likhna.
      Visit - www.studyathome.org/t/ca-foundation-new-syllabus/

  • @sidhesh15
    @sidhesh15 9 місяців тому +1

    Thank you so so so much sir

  • @nripendraku
    @nripendraku 9 місяців тому +1

    🎉 Good morning sir 🎉

  • @rsiddique1584
    @rsiddique1584 9 місяців тому +1

    Nice sir i am seeing the video stated at one to last

  • @rawol9647
    @rawol9647 8 місяців тому

    27:13 sir is this applicable for normal depreciation also or only additional depreciation.

  • @ashishrana745
    @ashishrana745 7 місяців тому

    Sir additional depreciation is allowed only to the assessees opting out of the default tax regime, right?

  • @madhuri7418
    @madhuri7418 9 місяців тому

    What is new eligible plant and machinery purchas during PY but put to use for less than 180 days and half additional depreciation claim but theres no WDV left for next year then remaining additional depreciation bach gaya wo lapse ho jayega?????

    • @StudyAtHome
      @StudyAtHome  9 місяців тому

      add. depreciation shall still be deducted from income

    • @madhuri7418
      @madhuri7418 9 місяців тому

      ​@@StudyAtHomeoky sir.. thank you

  • @jigneshprajapati8431
    @jigneshprajapati8431 6 місяців тому

    14:00 Vimal pan masala priority sector me aayega ya non priority sector me?😅😅

  • @LICBABA-k8y
    @LICBABA-k8y 9 місяців тому +1

    🎉🎉🎉❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤

  • @deepikaarora4732
    @deepikaarora4732 9 місяців тому

    Good evening sir
    Sir we have to cover the whole custom as shared by you previously for cma intermediate group 1 as module cover the valuation part please reply

    • @StudyAtHome
      @StudyAtHome  9 місяців тому

      Valuation is also covered in this playlist.
      Customs - ua-cam.com/play/PLyY2ccCWylArZD9MmHMDKWQpflkZ60o2H.html

  • @itsme-sneha
    @itsme-sneha 3 місяці тому

    Great sir 😊

  • @tarannumfarooqkhan
    @tarannumfarooqkhan 9 місяців тому

    Sir I am gonna register for nov 2024 attempt ca inter exam Direct entry route but sir I have a query when we upload 10 th and 12th orginal marksheet is it compulsory to self attest it and degree 6th sem marksheet am having is internet download shuld that be attested by my principal pls help me regarding this sir

    • @ankitjha2
      @ankitjha2 9 місяців тому

      +1

    • @StudyAtHome
      @StudyAtHome  9 місяців тому

      All can be self attested. If it is mentioned to be attested by principal only then principal attestation is required.

  • @ameetopiwala7255
    @ameetopiwala7255 6 місяців тому

    Thank you so much sir for the wonderful lecture 😊

    • @StudyAtHome
      @StudyAtHome  6 місяців тому +1

      You're most welcome! Glad you liked it!

  • @Amitkumar-vl3dn
    @Amitkumar-vl3dn 9 місяців тому

    timing-22:22
    sir i got a tax planning idea before this point but then it flopped because of this.

    • @sidhesh15
      @sidhesh15 9 місяців тому

      Jo asset iss saal sell ho jata hai usy wase bhi kon sa depreciation milta hai bhai tera planning wase bhi kaam nhi krta
      example 100 rs ka wdv hai tere pass
      40 rs ka or kharia additional dep ke liye
      (40) rs ka wahi wala asset beach diya
      ASS available for dep 100 hua abb dep toh ispay milga wase bhi chahe wo point nhi likha hota

    • @Amitkumar-vl3dn
      @Amitkumar-vl3dn 9 місяців тому

      Secret 😅
      And I have few plans for using in my corporate life. 😊

  • @zeeshankhan90122
    @zeeshankhan90122 5 місяців тому

    thank u sir

  • @caaspirant_2820
    @caaspirant_2820 5 місяців тому

    Thank you sir❤

  • @dhananjaysonawane6003
    @dhananjaysonawane6003 6 місяців тому

    Thank you sir❤

  • @rajagarwal1357
    @rajagarwal1357 9 місяців тому

    sir illustration 7 me aapne additional depreciation 20% and 10% kyu liya . block ka depreciation to 15% hena

    • @StudyAtHome
      @StudyAtHome  9 місяців тому

      Rate of additional depreciation is 20% only.

  • @pranavsingh5572
    @pranavsingh5572 8 місяців тому

    LECTURES ARE VERY INTERESTING SIR

  • @paaninisharma546
    @paaninisharma546 8 місяців тому

    Illustration 7 m WDV for next year kaise aai i mean sari figure samjh aa gyi pr wo kaise aai? Wo figure samjh nahi aa ri?

    • @StudyAtHome
      @StudyAtHome  8 місяців тому +1

      This amount is obtained after deducting normal as well as additional depreciation.

  • @divyamali5198
    @divyamali5198 6 місяців тому

    Thank u Sir 😊

  • @vishalgoel5951
    @vishalgoel5951 8 місяців тому

    Very good Sir

  • @shivanilohote3763
    @shivanilohote3763 8 місяців тому

    29:36 ..sir 10000*15% kese aya nhi smja....

    • @RamyaRao-cl9iw
      @RamyaRao-cl9iw 5 місяців тому +2

      After deducting sale of plant "A" i.e. 16,30,000 you would get 3,20,000
      In case of Purchase of Plant "E" = 3,10,000 since put to use is less than 180 days, you would do *7.5% i.e.= 3,10,000*7.5%
      Purchase of Plant "D" = put to use is not given so you have to assume it is more than 180 days = so full *15% i.e.,= 10000*15%
      3,20,000=Plant "E" = 3,10,000
      Plant "D" = 10,000

  • @harshadarajput290
    @harshadarajput290 9 місяців тому

    Har lecture mein khuch naya sikhne ko milta hai ❤ aaj to maja aagya

    • @StudyAtHome
      @StudyAtHome  9 місяців тому

      Glad to know that! Thank you so much! 🙌😊