Authors Archives - Page 4 of 34

HOW TO BECOME A MERCHANT BANKER VALUER :BY-ER. AVINASH KULKARNI

Saturday Brain Storming Thought (240) 14/09/2024 MERCHANT BANKER VALUER A Merchant Banker is a financial expert who works for a merchant bank, a financial institution that offers services to large corporations, high-net-worth individuals, and institutional investors Merchant Banker Valuation Report Requirements 1) Income Tax When a company issues new shares or transfers shares, or when […]

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INCOME TAX ON JOINT DEVELOPMENT AGREEMENT IN INDIA:BY-ER. AVINASH KULKARNI

AVINASH KULKARNI / EDITOR

Saturday Brain Storming Thought (241) 21/09/2024 INCOME TAX ON JOINT DEVELOPMENT AGREEMENT IN INDIA Joint Development Agreement is a popular arrangement between landowners and builders Joint Development Agreement (JDA) A Joint Development Agreement (JDA) is a legal contract between the land owner and a real estate developer that outlines their collaboration on a property development

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EASIEST WAY TO PASS THE IBBI VALUATION EXAMINATION:-B KANAGA SABAPATHY SIR

B. KANAGA SABAPATHY / EDITOR

KNOWLEDGE BANK FROM B KANAGA SABAPATHY LET KNOWLEDGE SPREAD Message from B K Aruna-20/09/2024 D/o, B Kanagasabapathy Question from a fellow valuer: Dear Sir, I am a beginner in valuation, and I am currently preparing for the IBBI exam. Please advise me on the easiest ways to pass the examination, considering you have experience with

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THE ENEMY PROPERTY ACT-1968 :BY-ER. AVINASH KULKARNI

AVINASH KULKARNI / EDITOR

Saturday Brain Storming Thought (239) 07/09/2024 THE ENEMY PROPERTY ACT-1968 The Enemy Property Act, 1968, is an Act of the Parliament of India, which enables and regulates the appropriation of property in India owned by Pakistani Nationals The Act was passed following the Indo-Pakustani war of 1965 Ownership is passed to the Custodian of Enemy

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CASH GENERATING UNIT (CGU):BY-ER. AVINASH KULKARNI

AVINASH KULKARNI / EDITOR

Saturday Brain Storming Thought (238) 31/08/2024 CASH GENERATING UNIT (CGU) A Cash Generating Unit is the smallest identifiable group of assets that generates cash inflows from continuing use and is largely independent of the cash inflows from other assets or groups of assets Examples of CGUs include 1) Individual stores or store chains in the

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NOT READILY REALISABLE ASSETS (NRRA):BY-ER. AVINASH KULKARNI

AVINASH KULKARNI / EDITOR

Saturday Brain Storming Thought (237) 24/08/2024 NOT READILY REALISABLE ASSETS (NRRA) Assets that are not easily convertible to cash and could take an indefinite waiting period for realization are called Not Readily Realisable Assets (NRRA) Regulation 37A 1 of the IBBI (Liquidation Process) Regulations, 2016 It defines NRRA as those assets in the liquidation estate

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INFLATION :ER. AVINASH KULKARNI

AVINASH KULKARNI / Study circle

Saturday Brain Storming Thought (236) 17/08/2024 INFLATION INFLATION Inflation is a fundamental economic concept characterised by a persistent increase in the general price levels of goods and services within an economy That over time, the purchasing power of money diminishes as the cost of living rises This can impact consumers, businesses and the overall economic

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“QUESTIONS & OPINIONS-14/08/2024”: DOCUMENTS REQUIRED FOR FLAT OWNERSHIP

B. KANAGA SABAPATHY, BANKS/ EMPANELMENT / EDITOR

KNOWLEDGE BANK FROM B K ARUNA LET KNOWLEDGE SPREAD “Questions and Opinions – 14/08/2024”. Question: While transferring the ownership of a flat at the time of selling, how the documents are made? Do we need to transfer the builder’s agreement also? Opinion: Sale deed is executed for the……………. sq.ft. of undivided share of land and

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“QUESTIONS & OPINIONS-16/08/2024”: RENEWAL OF REGISTRATION UNDER SECTION 34 AB

B. KANAGA SABAPATHY, BANKS/ EMPANELMENT / EDITOR

questions & opinions KNOWLEDGE BANK FROM B K ARUNA LET KNOWLEDGE SPREAD “Questions and Opinions – 16/08/2024”. Message from B K ARUNA Question: In the order of Chief Commissioner of Income Tax for the Registration of Valuers, it has been mentioned the category as I for the year 1999 – 2000. Whether I have to

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“QUESTIONS & OPINIONS-15/08/2024”:DEPRECIATION IS APPLIED ON WHICH VALUE

B. KANAGA SABAPATHY, BANKS/ EMPANELMENT / EDITOR

questions & opinions KNOWLEDGE BANK FROM B KANAGA SABAPATHY LET KNOWLEDGE SPREAD “Questions and Opinions – 15/08/2024”. Question: When I estimate the present value of a machine, whether depreciation is to be applied on purchase value or market value? Opinion: The depreciation is to be applied on the replacement value and not on the purchased

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“QUESTIONS & OPINIONS-13/08/2024”: VALUATION OF TEMPLE

B. KANAGA SABAPATHY, BANKS/ EMPANELMENT / EDITOR

questions & opinions KNOWLEDGE BANK FROM B KANAGA SABAPATHY LET KNOWLEDGE SPREAD “Questions and Opinions – 13/08/2024”. Question : A property has been offered as collateral security. On inspection, it was found that it is a place of worship (temple) of a community. How to go about in this situation? Opinion: The valuation for collateral

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“QUESTIONS & OPINIONS-12/08/2024”: WHAT IS MUTATION

B. KANAGA SABAPATHY, BANKS/ EMPANELMENT / EDITOR

questions & opinions KNOWLEDGE BANK FROM B KANAGA SABAPATHY LET KNOWLEDGE SPREAD “Questions and Opinions – 12/08/2024”. Question: What is meant by Mutation Records? Opinion: (by Mr. L. Dakshinamurthy, Advocate) It should be read as “Mutation of Records” or “Mutation of entries in the Records”. The Word “Mutation” means “change” or “alteration”. There is a

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