PGBP ADJUSTMENTS May/Nov 24 | Revise PGBP in 20 Minutes | Increase 15 Marks| CA Yash Khandelwal

Download PGBP Adjustements Sheet from Telegram channel : t.me/yashkhand...
May/Nov 24 Revision Playlist - • CA Final Direct Tax Sm...
For Buying Lectures, Visit Our Website : www.yashkhande...
Instagram : ...
: ...
LinkedIn: / ca-yash-khandelwal-991...
#cafinalrevision #incometax #directtax

[@dhavalsoriya9896]

Clarification for self
05:27 payment of bonus to trust and (not to employees) disallowed only if dispute is settled and bonus paid after due date of ROI
payment of bonus to trust and (not to employees) allowed only if dispute is settled and bonus paid before due date of ROI
06:03 Non compete fees paid: revenue in nature because As no asset is created : will be allowed as deduction
Non compete fees received: added to profit if not credit to p&l (taxable under pgbp)
23:40 Rental income of company opting 115BAB yaha se deduct karenge (HP me taxable hoga) & municipal tax, standard deduction allowed hoga u/s 115BAB but int on self occupied properties allowed nahi hoga 115BAC me (30000/200000)

[@cafinalist5935]

Last one is wrong that adjustment is for 115BAC

[@dhavalsoriya9896]

@@cafinalist5935 yes Correct typo error

[@Dsmarty252]

Thanks for above correction.
Pls Clarify Last Point Of Rent, Which Deduction Is allowable or not under section 115 BAA/BAB & BAC.
This correct?
**Comparison of House Property Deductions**
- **Municipal Taxes (India/Outside India):**
- **Normal/Section 115BAA:** Allowable
- **Section 115BAB:** Not Allowable
- **Section 115BAC:** Allowable
- **Section 24(a) - Standard Deduction (30% of Net Asset Value):**
- **Normal/Section 115BAA:** Allowable
- **Section 115BAB:** Not Allowable
- **Section 115BAC:** Allowable
- **Section 24(b) - Interest on Home Loan (Rented Property):**
- **Normal/Section 115BAA:** Allowable: Full Amount
- **Section 115BAB:** Allowable: Full Amount
- **Section 115BAC:** Allowable: Full Amount
- **Section 24(c) - Interest on Home Loan (Self-Occupied Property):**
- **Normal/Section 115BAA:** Allowable: Upto ₹2,00,000
- **Section 115BAB:** Allowable: Upto ₹2,00,000
- **Section 115BAC:** Not Allowed

[@dhavalsoriya9896]

@@Dsmarty252 bhai ab to yaad nahi hain exact abhi Mera to group 2 clear ho gaya hain

[@cayashkhandelwal]

Download PGBP ADJUSTMENTS SHEET FROM HERE : t.me/yashkhandelwaldt/3126

[@Naaavven]

We all CMA STUDENTS too deserve a TEACHER like YASH SIR ❤❤❤

[@cmaaspirant1831]

💥💥💥❤️❤️

[@JayachandranGopika]

Sir the adjustment sheet was really very useful for my Nov 23 exams . I cleared CA in the same attempt. Thanking you for great revision videos.

[@riyavora260]

Sirf itna karege toh enough hai?! for pgbp ?

[@rahultrivedi9875]

Agar kuch zyada nhi Kiya hai pgbp me...toh yeh sheet karlo exam ke din.
Aur ha 1-2 Question pgbp ke dekh ke chale jaana kaise solve karna hai...
.
Itna enough hai
​@@riyavora260

[@roshandeepsingh488]

Opening stock and closing stock : 14:59

[@__MayankGupta]

PGBP Questions ruclips.net/user/liveiFvuA8UsfmE?si=GyTluY72ycFMjKce

[@yatharthgupta121]

Bhabhi ji thanks 💫

[@wasimthewilloffire]

😂

[@rajatmittal107]

😂😂

[@rohithsg9538]

😂

[@supermovies5848]

Welcome bacho😂

[@Fantastic5s]

Bhabhiji nhi hoti to kon likta sheet
Thanks bhabhiji

[@bhavyabaid7949]

Thank you soo much sirr...your videos are always helpful and i always get a different kind of positive vibes after seeing your revision videos🙏😄

[@rashugupta8656]

15:00 .. Opening stock and closing stock

[@harshmohata3741]

For self refrence
Point 28 of addition and point 12 of deduction

[@dhwanishikariya8874]

Starts from - 1:00
Thank you sir very useful

[@kaustubhdherge2264]

Self reference
Dividend adjustment 17:24

[@Rajan22]

Ye to Gold hai...👌👌👀

[@yasharya2898]

1:00 start 🎉

[@growsafewidus863]

Ahannn...apki Bhabhi ne likhi h ye sheet❤️.....how sweet.
She is helping you in ur profession...and that is the dream of many people around..the partner is helping u in ur work ❤️

[@MEENAKSHIPANDEY_05]

Hats off to you sir watching this video 2-3 times have made pgbp so manageable.We request you make such a concise video for all other topics as well.

[@meenaparjapati-m6w]

It was outstanding sir , plz make adjustments video on MAT sir 🙏

[@rohitmandhani8269]

Gazab! Thank you sir!

[@cayashkhandelwal]

♥️♥️

[@BharatiBhagat525]

Thank You so Much Sir & Maam😀Video & Sheet is Really Very Helpful🙏🏻 God Bless You Both & Team😇😇

[@creditafinancials2676]

Thank you So much Sir 🙏😊
Your First time Viewer and I liked your video so much ❤️

[@cayashkhandelwal]

Great ♥️💯 Watch other videos too, will surely help you

[@rahuldugad4761]

Excellent work done by sir and madam... ❤🎉🙏

[@rencool5204]

Great Job Sir🥰

[@cayashkhandelwal]

♥️💯

[@karanshah16]

6:51 28
7:07 29
7:25 31
8:57 35
9:15 37
9:24 38
9:53 42
11:35 45
12:34 49
13:49 50
16:15 3
17:27 8
20:08 17
20:49 22
21:06 23
21:28 24
22:42 31 and 32
24:08 37
24:54 40

[@yogeshrajpurohit386]

Thank you sir for your efforts

[@mamtamakhija8268]

Thank you ❤🙏🙏

[@_priya_810]

it's wonderful.. thanks a lot

[@kashishsinghvi1660]

thank you so much sir for this insightful video.....that's a saviour in last day

[@mahakjahan2929]

Thank u sir ❤

[@jeetendrakumarchaudhary7798]

Thank you sir for your valuable efforts
It's very useful
You have covered almost all adjustment 🙏

[@cayashkhandelwal]

♥️♥️

[@Kannurmalayali]

Waiting ❤❤

[@yamini7771]

Thanks a lot Sir. was very helpful today!

[@aniketnalawade8380]

Most valuable sheet ... thank you sir

[@cayashkhandelwal]

Thank you ❤️😇

[@vaibhavmishra1936]

Thanks bhabhi ji itna mahnat kar rahi hain aap hamare liye

[@Putinrushiya07]

❤❤❤❤🙏🙏🙏
Cleared grp 2 with 56 marks ...
Sir is sheet ka name change kardo ab....
PGBP adjustmet sheet = Attempt saver sheet...

[@cayashkhandelwal]

♥️💯

[@MrKAC99]

Amazing🤩

[@meetgala1131]

RETENTION MONEY IS TAXABLE FOR WHOM? THE ONE RETAINING IT OR ONE WHOSE MONEY HAS BEEN RETAINED BY PAYER

[@harshghanghas4671]

PGBP krke direct ye video dekha or 1-1 chiz dimag m gyi ab tnsn khtm Thankyou sir

[@CAkratikagarg1006]

Thank you so much sir 🙏.. It is really helpful..

[@CA_PatricBateman]

Thank you bhabhi ji 🙏😁

[@catalkswithnoor1758]

Amazing👏👏

[@RajlaxmiJhanwar]

Too goodd thankss

[@aakashkhurana6428]

14:59 op stock closing stock

[@ramabasak9261]

Thanku sir ❤
Thanku bhabhi ji ❤
God bless you 🎉

[@aakashpoddar1890]

Thankyou so much Sirr😍

[@aunzaidi6394]

Sir khazana me or jo chize h unko b revision vdo daloge kya aap?

[@ParthKulkarni99]

Thank you sir very helpful 😊

[@unstoppable9395]

Thank you sir and ma'am ❤

[@yuvjain8533]

Thank you bhabhi✨

[@dilsediltakanabstract1260]

thankyou loveyouuuuuuu

[@cayashkhandelwal]

Thank you ❤️😇

[@Ashish.Mittal]

Inter walo k liye hai ya fir final

[@tejashdharod]

❤❤❤

[@abhijeethabhi3920]

23:32 sir
I think we can take standard deduction and municipal tax deduction now sir
Please confirm

[@adarshaholla3746]

Very nice sir and helping me for interview

[@sejalagrawal4497]

Thankyou Sir😊

[@suryau791]

24:42 in this we have to add back if it is Borrowing cost related to stock we reduced ?

[@hakim53.]

is this for ca final or inter ?

[@mohitagarwal3017]

I can't imagine my life without this amazing super summary notes for PGBP, which helped me revise such a huge chapter in 20 mins.
Thank you from the core of my heart for all your efforts, just because of this person Mohit is CA Mohit today. ❤

[@SadhnaaAgarwal]

@@mohitagarwal3017 Congratulations Sirr💗✨

[@cayashkhandelwal]

♥️💯

[@princemehta2801]

Sir as per the SC judgement in Shasun chemicals bonus paid to trust due to some dispute and amount subsequently paid to employees by trust(after settlement of dispute) subject to 43B, is allowed na?
Please clarify sir!!!

[@darshshah229]

Yes provided paid before due date

[@abhayanand1728]

Thanks sir 🙏
Bhabhi ji ko special Thanks 😊 🙏

[@niranjanrollie3479]

You are the best sir

[@darshika99]

Sir plz write that it is for ca final not for ca inter

[@CA_PatricBateman]

💔🥲mene poora video dekha ... Fir ye comment read karke maloom hua k final ka content tha...

[@artist003]

Hello Sir, i have a doubt
Interest paid to partner on Current Account balance is not allowed as deduction in 40 b
as per kerala high court judgement
12:31 but here you said something else pls clarify

[@naincygupta6928]

Helpful💯

[@nikitalakhara9078]

Very useful video sir... Thanks a Ton
From where can I get this adjustment sheet?
It is not there on telegram channel

[@PinalLakhatariya.]

Sir penalties ki bhi sheet and video share kar dijiye na...it will be a great help 🙌❤️🫡

[@poojashah2758]

can inter students refer it ????????????

[@DD-iz8mt]

Thank you

[@gauravgupta2766]

Thank u so much sir for this

[@tasneemvora8378]

Thankyou sooooo much Sir ❤ it was very helpful, God bless you ✨️

[@Rahul1712Jadav]

Sir it will help for CA inter taxation

[@goritahseem6965]

Jhakkas video on pgbp ❤

[@Attack-Helicopter123]

Sir can you cover audit fees related to the last year where TDS was not deducted before 31 March of that year adjustment as well here..

[@krishnapriya2195]

Sir can cma inter students refer it for dec 2024 exams?

[@cafinalprep]

Thank you Mam..

[@sweetysingh329]

Thank you sir nd also to Ma'am

[@suchetmogali7858]

Thank you sir

[@samudrajpatel4095]

Insightful 😄

[@richapandey1176]

Thanks bhaiya ji & bhabhi ji very good hand writing 🎉

[@babitabansal5268]

Is this video relevant for ca intermediate also. please reply ??

[@shriji-ve2qg]

9:03 gst only penalty nalloweed

[@shreyamchaturvedi3276]

9:44 addn depn

[@shreyamchaturvedi3276]

12:03 im

[@shreyamchaturvedi3276]

19:36 imp

[@shreyamchaturvedi3276]

20:43 bank areesar

[@venugopal6599]

Thank you, sir.
Sir, why are expenses relating to drinking water to the village where the factory is situated allowed ?
Is it business related expenditure ?

[@MohitSharma-lt5ui]

Yes because factory is located there, agar factory uss village m nhi hoti toh expense bhi allowed nhi hota.
Ab kuki wahan par factory located hai toh factory m kaam karne wale workers ke drinking water toh chahiye na and workers of factory is directly related to business... isliye ye expense allowed hoga

[@nikhil25jindal]

TYSM Sir & Bhabhi ji🎉

[@KRISHPANDEY20]

Anybody plz tell is ca inter student also refer this for their exam?

[@RishniSingh-n2s]

Is it for ca inter??

[@pawanprabhakar202]

Excellent presentation

[@sabinabhatta8870]

Sir in case of sashun chemicals the bonus have been allowed if paid into a trust. Can we give both views in exams??

[@vinitasharma5204]

Agr nr employee h usko salary ka payment without deduction of tds kiyaa..nd tds 31st july ko tds deduct kiya nd payment bhi 31 ko kiyaa .to vo disallowed h ya allowed

[@bhavyashah6408]

thankyou sir

[@enjoyrelax1544]

Thank you Bhabhiji❤

[@shardakhandelwal8842]

Can we refer only this for pgbp chapter ?

[@shaheenparveen5190]

Thank you bhabhi ji ❤

[@Akarshanshukla-y6t]

❤❤❤❤❤❤

[@harshithabhandari6605]

sir, phirse likha h toh rearrange kar dete sab similiar adjustments... saath m

[@kartiksingh4893]

inter vale use karen kyan

[@commerceworld3153]

Thanks

[@ursmanoj.9579]

13:53

[@ayushigoyal6665]

thank u bhabhi

[@Prajna-ng5iw]

26:00

[@kanakagarwal6446]

Sir, please make revision video of GAAR also 🙏

[@XyzZ-bm6hh]

15:00