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The Institute of Chartered Accountants of India

(Set up by an Act of Parliament)

Suggested link Volume Query_No Finalized_Date
Withdrawal of future interest payable on deferred payments capitalised during the previous years 8 34 15/11/1988
Use of different methods of depreciation for the same class of fixed assets 8 35 15/11/1988
Disclosure of extraordinary items 8 36 15/11/1988
Accounting treatment for income arising on sale of an intermediary product during the construction period of a project 8 37 05/12/1988
Capitalization of interest during construction period 8 38 15/12/1988
Treatment of disputed performance guarantees 8 39 21/12/1988
Appointment of tax auditor by a company u/s 44 AB of the Income-tax Act, 1961 8 40 11/02/1988
Profit on sale of a machine – its accounting treatment and tax implications. 8 41 07/09/1988
Deduction of tax at source from charges paid to processors 8 42 18/09/1988
Determination of profit for the purpose of section 80 HHC of the Income-tax Act, 1961 8 43 18/09/1988
Computation of ‘profits’ for the purpose of section 32AB(3). 8 44 16/09/1988
Passing on of deduction u/s 80 HHC by Export House to supporting manufacturers 8 45 18/09/1988
Taxability of a grant to meet the export marketing expenses 8 46 10/10/1988
Whether duty draw-back, cash incentives/assistance and premium on sale of import entitlement be treated as export profits for the purpose of Section 80 HHC 8 47 15/11/1988
Treatment of unprovided depreciation and gratuity liability for computation of aggregate of paid-up capital and free reserves for the purpose of Companies (Acceptance of Deposits) Rules, 1975 8 48 15/02/1988
Whether a liability of a firm taken over by a company will be considered as 'deposit' where the company is a partner of the firm 8 49 20/05/1988
Whether a company can follow accounting year different from the uniform accounting year enacted by the Direct Tax Laws (Amendment) Act, 1987 8 50 16/09/1988
Approval of Central Government for appointment of whole-time directors and managing directors in case of amalgamation 8 51 15/11/1988
Whether the purchase, by an auditor, of goods and properties under the hire purchase system from a company will disqualify him as auditor of that company 9 1 12/12/1988
Real estate accounting 9 2 13/09/1988
Real estate accounting 9 3 22/05/1989
Whether unprovided depreciation should be included in cost for inventory valuation purposes 9 4 18/12/1988
Expenditure related to renewal of sleepers and rails for the company's railway sidings-whether capital of revenue expenduture 9 5 29/12/1988
Issue of audit report on accounts not approved by the Board of Directors 9 6 29/12/1988
Charging to revenue assets valuing less than Rs. 10,000/- 9 7 29/12/1988