i got negetive result n cs executive since 2010 what can i do

sir i am a student of ipcc .kindly sir i have to ask which book is best for cost accounting and finanical management for practice...

I am in great trouble in filling up the new Form ST-3 for Service TAx (Quarter July-Sept'12)with regard to the following details through screen short or perfect point wise as indicated in the form.
The transactions are:
* Opening balance of CENVAT credit from last quarter Rs 240000/- E.Cess Rs 4800/- and SHES Rs 2400/-

* No service provided in this quarter

* Services Received for Rs 20000/- and it Service Tax Rs 3600/- E.Cess 72/- & SHES Rs 36/-
Anyone can advice me for filing return.

for dscr net profit for the year should be used,,,or cash accrual to be used which includes cumulative profit in bal sheet

ACIT disallowed expenses on the ground that assessee could not produce the person to whom the payment was made. However the expenses made were genuine and same reflected in bank statements of both parties and TDS was also made on the same. ACIT disallowed stating that mere payment does not satisfy the truness of transactions.

Now we are going to file appeal agaist the order of ACIT. So pleas provide me some caselaws in support of such situation. and if possible suggestion regarding statement of facts to be filed.

What is the definition of SPECIFIED EDUCATIONAL INSTITUTES under service tax on which service tax is leviable from 01.04.2013 for services provided for renting of immovable property & auxiliary educational services ?

Consider the situation
1 ) Purchase order for 2 Motor Pumps 12/11/2011
1.5 Yen/ Re.
2 ) Supplier Acknowledged...Invoice Date 26/12/2011 20000 Yen at 10000 each...1.7/ Re.
3 ) Despatch Date 27/12/2011 1.85 Yen/ Re.
4 ) First Payment Date 27/02/2011...paid 10000 Yen at 2 Yen/ Re...price of once pump...both of them still in transit...
5 ) Customs and VAT clearance 26/06/2011...2.25 Yen/ Re.
6 ) Reached Factory 30/06/2011....2.5 Yen/ Re.
When should I capitalise the asset and at what values ?

I have done this.....
1 ) Capitalise both the assets on the date it reached the factory...
2 ) Value of the pump for which the price is paid before it reaches the factory is value at cash value...that is the amount paid..
3 ) Value of the second pump for which the price is still payable is valued using the exchange rate on the date it reached the factory....

Partnership firm can claim deducation of principal Repayment of loan against purchased property, if yes under which section.

Dear Experts,on of my client claimed the long term capital loss based on the Fair Market Value of the property as on 01.04.1981, taken as Rs.19 lacs,(before indexation) but the AO rejecting the valuation report submitted by the assesse, adopted the FMV of the property as on 01.04.1981 as Rs.330000/-(before indexation). Thereby there is a tax demand of Rs.30lacs,

I request the experts to highlight any case in favour of the assesee to file the appeal.

A company has raised 'Advance against Share Capital'. What is the correct treatment of this account for the purpose of calculating earnings per share.

Please give some reasons for the answer.