OF RESIDENTIAL PROPERTY – CAPITAL GAINS AND EXEMPTIONS UNDER SS.54 & 54F BY MS. JANANI SHANKAR‚ Student‚ NALSAR & Trainee‚ SAPR Advocates Ms.B.Mala‚ Senior Associate‚ SAPR Advocates Note : The scope of this article is restricted to examining certain aspects of LongTerm Capital Gains which arise during transfer of residential property. TABLE OF CONTENTS 1. Capital Gains 2. Computation of Long-Term Capital Gains (i)Computation of cost of acquisition /cost of improvement in case of
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company which is formed to take over the business of liquidating companies is called purchasing or amalgamated or transferee company. The main aim of amalgamation is to minimize the possibility of cut-throat competition and to secure the advantages of large scale production. Features Of Amalgamation * Two or more existing companies are liquidated. * A new company is formed to take over the business of liquidating companies. * The nature of business of existing companies is similar. * Liquidating
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CASE LET 1 Mr. Vincent the manager of a large supermarket was taking a management course in the evening program at the local collage. The professor had given an interesting but Mr. Vincent the manager of a large supermarket was taking a management course in the evening program at the local collage. The professor had given an interesting but disturbing lecture the pervious night on the various approaches to management. Vincent had always thought that management involved just planning‚ organizing
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Keswick High School Large Class Sizes Can Be a Large Problem ENG 3U1 Mrs.Willick 31/03/2014 McIntyre 1 Mrs. Willick ENG 3U1 31 March 2014 Large Class Sizes Can Be a Large Problem In today’s education system‚ it is clearer than ever that students are struggling more and more every day. People seem to be saying that large class sizes are a huge factor to students failing. These class sizes have done nothing but prove that they are
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Capital Purchase Justification Introduction According to the hospital’s five-year plan‚ an investment in capital equipment should boost the quality of services offered at the hospital. Many options of capital investments that hospital could invest in exist. However‚ this report recommends an investment in the MRI (Magnetic Resonance Imaging) equipment. This equipment involves a large capital investment upfront‚ but it can be profitable in the end. The hospital has considered factors such as the cost
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Colleen Irwin March 14/11 Tommy Douglas’ “Capital Punishment” focuses on the negatives aspects of the death sentence in Canada. “I am in favour of the motion to abolish capital punishment and I am also supporting the amendment to put it on a five-year trial basis” (Tommy Douglas 558). Being a person who lives abroad in the public with millions of others‚ I must say I disagree with Douglas’ argument as to abolishing the punishment‚ as I feel having capital punishment would indefinitely reduce the murder
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Human Capital | 25.März 2013 | Table of Contents Introduction…………………………………..…………………………………………….. Meaning and Importance of Human Capital………………………………………….. How to acquire Human Capital History………………………………………………………………………………………… Resource based vs. Knowledge based Economy…………………………………… Impact of Human capital………………………………………………………………….. Measurements of Human Capital……………………………………………………….. Output-Based Approach……………………………………………………………….. Cost-Based
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E. Capital structure 5.1 Key factors that affect structure choice 5.1.1 Profitability and variation of profitability Profitability is one of the most tested company characteristics in empirical research regarding companie’s choice of capital structure. The trade-off theory predicts that higher profitability is associated with increased debt levels and the reason for this is twofold. First‚ companies achieving high profitability have less risk of financial distress and bankruptcy‚ so the cost
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Success has many different definitions. For example‚ an Olympic athlete may define success differently than a stay at home mom. You must understand what success means to you in order to achieve it. Although‚ many people view it differently it is most commonly defined as an accomplishment of an aim or goal. You can be successful in areas such as your education‚ career‚ and your personal life. A successful education is important since your area of study will lead you to your career. A higher education
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financial manager for Barnett Corporation‚ wishes to evaluate three prospective investments: X‚ Y‚ and Z. Currently‚ the firm earns 12% on its investments‚ which have a risk index of 6%. The expected return and expected risk of the investments are as follows: |Investment |Expected return |Expected risk | | | |index | |X |14% |7% | |y |12 |8 | |z
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