3.
If the product, either manufactured or purchased, is a capital asset, its cost will not be allowed as a deduction in computing the income. However, if the asset is such, on which depreciation is allowed, it will be allowed in case(s) of

5.
In a case of asset with large residual value, it is better to . . . . . . . . it rather than taken on . . . . . . . .

6.
Income arising to a minor daughter shall be

7.
Why are cost-based approaches to transfer pricing often used in practice?
1. Because there is often no external market for the product that is being transferred
2. Because the external market is imperfect
3. Because the transferring division wants to maximize its profit
4. Because the buying division wants to maximize its profits

8.
What is the main reason for shifting profits from one country to another country?

9.
Which of the following problems are particularly associated with operating a system of transfer pricing?
1. Ensuring that goal congruence is retained among the organization's separate divisions
2. Ensuring that divisional performance measurement is not affected
3. Ensuring that corporate profits are maximized
4. Ensuring that the group remains competitive

10.
If the business or profession has been discontinued, unabsorbed depreciation can be