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sir my name is rohit aggarwal. i am student of ca in ipcc. sir plz give me company low notes....i am very thankful you....have a nice day..

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Karthikeyan B (Trainee - Finance) (31 Points)
Replied 07 May 2010

Many Thxs.

Rgds,

Karthik

sudhir rawal (B.COM/PCC/ARTICLE/'O'LEVEL) (314 Points)
Replied 07 May 2010

this is totally must notes man

if you read it first time then never required for read second time because you learn in first time

best notes

apratim, supreem , mazza aayi gayi, kamal de , oyyyyyeeee dil kush kar de tussi,

Ankur Garg (Company Secretary and Compliance Officer) (114773 Points)
Replied 08 May 2010

Thanks Sudhir Ji for the great comment !!!

kapil abhishek (student) (293 Points)
Replied 13 May 2010

awesome work ankut sir......hatts off

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BABITA (student) (77 Points)
Replied 14 May 2010

thanxs...........

Vani.A (CS) (168 Points)
Replied 17 May 2010

Really wonderful notes Sir. Very clearly made. Thank you very much Sir.

SUSHIL GONSALVES (Steno Secretary) (27 Points)
Replied 22 May 2010

Sir,

Pls. send me cs executive notes on sushil_law @ rediffmail.com

Thanks in advance.

Sushil

prasannagkc (MBA) (40 Points)
Replied 23 May 2010

Sir pl. do for CA FINAL OLD COURSE

Mohammed Suhaib Ansari (PCC Student) (71 Points)
Replied 29 May 2010

are these sufficient from Exams point of view?

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Arvind Gupta (Chartered Accountant) (21 Points)
Replied 31 May 2010

Dear sir,

I have one quary, wheather listed company made investment in pvt ltd co. in which directors are interested. if yes, then what is the accounting treatment in the books of listed company ? wheather it is shown as Investment OR Loans & Advnces recoverable in cash in kind under the head current assest. whaether sec.295,297 or 372A is attracted in the above case.

Thanks & Regards

Arvind Gupta

arvindg2002 @ gmail.com

Ankur Garg (Company Secretary and Compliance Officer) (114773 Points)
Replied 31 May 2010

Originally posted by : Arvind Gupta
	Dear sir, I have one quary, wheather listed company made investment in pvt ltd co. in which directors are interested. if yes, then what is the accounting treatment in the books of listed company ? wheather it is shown as Investment OR Loans & Advnces recoverable in cash in kind under the head current assest. whaether sec.295,297 or 372A is attracted in the above case. Thanks & Regards Arvind Gupta arvindg2002 @ gmail.com

Dear Sir,

Investment or Loan-------totally dependent on the transaction. If you have purchased the shares of the private co than it is iv=investment otherwise loan.

Section 295 loan to director not applicable bcoz this is specifically governed by section 372A regarding inter-corporate transactions. Further exemptions mentioned u/s 372A(8) are not available to the listed company in the given case.

Section 297 also not applicable.

Section 299 and 300 and 301 are applicable to the listed company. As per section 299 disclosure of interest by directors is necessary and accordingly entry is required in the register mentioned u/s 301.

Wait for other expert opinions.

Thanks