Authors Archives - Page 19 of 39

CAPITAL ASSET: INTERESTING INFORMATION COMPILED BY ER. AVINASH KULKARNI

Saturday Brain Storming Thought (172) 20/05/2023 CAPITAL ASSET Capital assets are tangible and generally illiquid property which a business intends to use to generate revenue and expects its usefulness to exceed one year On a balance sheet, capital assets are represented as property, plant and equipment (PP&E) Examples include land, buildings and machinery Why is […]

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RIGHT OR WRONG: LET US REFRESH OUR KNOWLEDGE: IMPORTANT QUESTIONS RELATED TO OUR PROFESSION

B. KANAGA SABAPATHY, IMPORTANT QUESTIONS / EDITOR

KNOWLEDGE BANK FROM B KANAGA SABAPATHY LET KNOWLEDGE SPREAD Message from B. Kanaga sabapathy 28.04.2023 Let us refresh our knowledge. RIGHT OR WRONG – 1 (Article by B. K. Aruna) 1. From FY 2017-18, the criteria of 36 months have been reduced to 24 months for short-term capital gain. This statement is _____. 2. When

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100 QUESTIONS WITH ANSWER KEYS: FOR EXAMINATION REVISION PURPOSES

B. KANAGA SABAPATHY, IMPORTANT QUESTIONS / EDITOR

KNOWLEDGE BANK FROM B KANAGA SABAPATHY SIR LET KNOWLEDGE SPREAD CHOOSE THE RIGHT ANSWER – YES / NO 1. Cost inflation index (C.I.I.) is prescribed by the Central Board of Direct Taxes every year. Is it right? ….. Yes / No 2. Cost inflation index and Cost index are one and the same. Is it

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PERCEIVED VALUE: INTERESTING INFORMATION COMPILED BY ER. AVINASH KULKARNI

AVINASH KULKARNI / EDITOR

Saturday Brain Storming Thought (171) 13/05/2023 PERCEIVED VALUE Perceived value is a customer’s own prediction of a product or service’s merit or desirability to them, especially in comparison to a competitor’s product or service Perceived value is measured by the price the public is willing to pay for a good or service Importance of perceived

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CUSTOMER RETENTION COST (CRC): INTERESTING INFORMATION COMPILED BY ER. AVINASH KULKARNI

AVINASH KULKARNI / EDITOR

Saturday Brain Storming Thought (170) 06/05/2023 CUSTOMER RETENTION COST (CRC) Customer Retention Cost is how much you spend on customer retention over a specific period Retention cost refers to marketing costs (or investments) that help you increase customer loyalty Example of Retention Cost Firm spend Rs 10 lakhs during year and retains 500 customers, then

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STUDIO APPARTMENT: INTERESTING INFORMATION COMPILED BY ER. AVINASH KULKARNI

AVINASH KULKARNI / EDITOR

Saturday Brain Storming Thought (169) 29/04/2023 STUDIO APPARTMENT The Studio Apartment is an apartment with a single room A Studio Apartment typically consists of one large room that serves as the combined living, dining and bedroom, only the washroom is separate Minimum size of Studio Apartment 39 Sqm with a bathroom, or 37 Sqm with

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GUIDELINES ON VALUATION ISSUED BY VARIOUS BANKS

B. KANAGA SABAPATHY / EDITOR

KNOWLEDGE BANK FROM B KANAGA SABAPATHY SIR LET KNOWLEDGE SPREAD IMPORTANT ARTICLE BY B. KANAGA SABAPATHY SIR GUIDELINES ON VALUATION ISSUED BY VARIOUS BANKS (as on 07.04.2021) Sub : Sharing – Let knowledge spread – Part 217 Dear fellow Valuers, 1. On 07.04.2021, Punjab National bank and UCO bank have issued revised guidelines. 2. UCO Bank

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HOW TO START PRACTICING VALUATION

B. KANAGA SABAPATHY, VALUATION FORMATS / EDITOR

KNOWLEDGE BANK FROM B KANAGA SABAPATHY SIR LET KNOWLEDGE SPREAD Message from B. Kanaga Sabapathy Sir – 27/07/2021 HOW TO START PRACTICING VALUATION Dear fellow valuers, 1. I enclose herewith an article “How to start practicing valuation?”. Please indicate if there are any errors. 2. This article will be a part of my new book

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HOW TO BECOME AN APPROVED VALUER UNDER SECTION 77 (1) OF THE BLACK MONEY AND IMPOSITION OF TAX ACT 2015 ?

B. KANAGA SABAPATHY / EDITOR

KNOWLEDGE BANK FROM B KANAGA SABAPATHY LET KNOWLEDGE SPREAD “HOW TO BECOME AN APPROVED VALUER UNDER SECTION 77 (1) OF THE BLACK MONEY AND IMPOSITION OF TAX ACT, 2015 ?” NEW AVENUES IN VALUATION Dear fellow valuers, During the conference held at Bangalore on 3 and 4th December 2021, I presented a paper “How to

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CAN A VALUER BE BIASED BY THE BOOK VALUE OF THE ASSETS WHILE SUBMITTING THE REPORT?

B. KANAGA SABAPATHY / EDITOR

KNOWLEDGE BANK FROM B KANAGA SABAPATHY LET KNOWLEDGE SPREAD Message from B. K. sir 27/04/2023 Question : A valuation assignment has come to me. The purpose is to estimate the FMV as on 01.04.2001. In this case, the assessee has constructed the building in the year 2000 and the cost shown in the Income Tax

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10 POINTS TO BE REMEMBERED FOR DOING VALUATION BY LAND AND BUILDING METHOD?

B. KANAGA SABAPATHY / EDITOR

KNOWLEDGE BANK FROM B KANAGA SABAPATHY LET KNOWLEDGE SPREAD Message from B. K. sir 26/04/2023 What are the 10 points to be remembered while doing valuation by land and building method? 1. In this method, plot is valued separately, building is valued separately and then these two values are added to get the total value.

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DIFFERENCE BETWEEN RATE OF RETURN AND RATE OF INTEREST?

B. KANAGA SABAPATHY / EDITOR

KNOWLEDGE BANK FROM B KANAGA SABAPATHY LET KNOWLEDGE SPREAD Message from B. K. sir 25/04/2023 What is the difference between rate of return and rate of interest? Rate of Return : This is an economic term. In strict economic sense, it not only includes rate of interest on capital value invested but also includes annual

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