1. While
there is no specific distinction, it can be inferred that Section 44B is a
special provision for computing profits and gains of an FSC engaged in
'regular' shipping business in India, while section 172 deals with taxation of
an FSC engaged on "occasional" shipping business basis in India.
Showing posts with label Students. Show all posts
Showing posts with label Students. Show all posts
How is EPS calculated?
Earning per share i.e. EPS is a financial ratio, which divides net earnings available to shareholders by the average outstanding shares over a certain period of time.
The EPS Ratio indicates a company’s ability to produce net profits for shareholders.
Formula to calculate EPS is:
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NPA classification of Agriculture credit
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