Queries

CA rahul (BCOM(H) ACA) (725 Points)

29 August 2011  

it is necessary for a company registered under company act to calculate dep as per comapny act and income tax and then calculate DTA /DTL as per As -22 if co does not provide dep as per company act in book of account and provide as per income tax in that case AS -22 compliance to be taken into effect