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CA Study Notes (Inter, Final & Foundation)
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A building was acquired on 01.04.1995 for ₹20,00,000 and sold for ₹80,00,000 on 01.06.2020. The stamp duty value on the date of transfer was ₹85,00,000. The fair market value of the building on 01.04.2001 was ₹25,00,000. Its stamp duty value on the same date was ₹22,00,000. Determine the capital gains on sale of such building for the A.Y. 2021-22?
Cost Inflation Index for F.Y. 2001-02: 100; F.Y. 2020-21: 301
A. ₹13,78,000
B. ₹18,78,000
C. ₹9,75,000
D. ₹4,75,000
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CA Badshah was appointed as an auditor of T-Series Ltd. He was against making an audit plan, whereas his engagement team was informing his of the benefits of planning. Identify, which of the following is a benefit of planning in the audit of financial statements.
A. Helps the auditor to devote appropriate attention to important areas of the audit
B. Helps the auditor identify and resolve potential problems on a timely basis
C. Facilitates the direction and supervision of engagement team members and the review of their work
D. All of the above
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