can some on pleses post the solutions for all the papers so we can get an exact idea of our marks

Hello Sahil

I have sent you a PM & also posted your Query ans here

Check the case law of Parle Plastics Ltd given in RTP May 2012. Same Case. Quest  was more on the Substantial revenue earnings in the Companies then the Shareholding Interest

Anyone of u having ICAI checked answer sheet......

Plssss Upload that......

Well before giving a overall review abt 2nd group papers  .. dis is for those people who say insti is lowering its stds by setting easy papers and there are no jobs ... phps students over here do not knw wat dey want .. if insti sets a tough paper dey make a fuss,,,on the contrary if a ok paper den also dey r creating a hype... i suggest people shud take it at face value whatever comes and as far as the jobs are concerned post qualification ..it depends on how smart enuf u r and ur dynamicity to be in the corporate world...coz on job wat matters is ur personality and way to handle stress or work with ur peers and above all the manner of marketing urself with a CA degree or nt a CA degree.. real talent is alwez recognised....As far as  my review goes it was by no means a very easy second group considering the time management the level of thinking required  the checking standards of our institute and finally the level of professional answers expected at this level.... ,alongwith all case laws and sections... so lets all hope for the best and kip r fingers crossed,,,without qustioning on the institute stds .. coz had dat been the case we all shud have thot it much b4 joining da course rather dan gettin in the course and den cursing it.....these comments are jus on wat i read on dis forum and nuthin specific to any1 or any body's post...all da bst to all...

Originally posted by : RAJ SHAH
	guys value added statement mein target ratio highest leneka tha yaa lowest..i mean was it 41% or 47%..i took 47%..

47% is the answer......

paper mast tha.. even thouh i not quoted any case. found easy and scoring......coverred  106 marks..... in the question no. 6 the word OR was seen after exams :D

papers were good

Solution to SFM available but where can i get solutions to other papers 

shri where is the solution to sfm ppr plz let me know

can anyone provide me with the solutions to group 2 of ca final exams????

evry senior of ours who is claiming the exams were eassy ........plese solve the papers and let us know the solutions....a humbel request plese...........

Final Paper 7 DTL

Qn. 4(e) Deemed dividend

Ofcourse the problem does not state whether the company giving the loan (AArav Ltd.) is a closely held company or not.

However the question paper clearly states that wherever essential, suitable assumptions may be made and stated in the answer.

So the student should state what he has assumed and proceed to answer accordingly. If it is not a vlosely held company, then there is no scope for applying the provisions of section 2(22)(e) of the IT Act, 1961.

Even in the case of a closely held company, any trade advance given for business purposes is not covered by s. 2(22)(e).

I am totally agree with Tax Pundit.

Under section 2(22)(e), the amount advanced for a business transaction would not fall within the definition of "deemed dividend".  CIT v. CREATIVE DYEING & PRINTING (P.) LTD 2009

when do u think one should start studying for ISCA..institute module is preferred rite?

forgot to mention that my attempt is in this nov 2012........