Under section 251 Code of Criminal Procedure, when the accused appears or is brought before the Magistrate, particulars of the offence with which he is accused or the accusation leveled against the accused shall be stated to him and he shall be asked whether he pleads guilty or has any defence to make. Either in summary trial cases or in summons procedure cases, it is not at all necessary to frame a charge against the accused person. If the accused pleads not guilty and claims to be tried after his examination under section 251 Cr.PC in a summary trial case, court has to conduct trial by following the procedure for summary trials and pronounce judgment under section 264 Cr.PC.
Revenue as per Ind AS -18 is not categorised into which one of the following types:
DuPont analysis is:
An arrangement between two insurance companies whereby one transfer is a part of risk to other company is called?
In GST the transaction value for computation of value of supply can be rejected if-
Which type of account is specifically designed for the purpose of encouraging savings among minors in India?
The Audit undertaken to check the implications of the top management decisions, having a financial bearing is otherwise known as:
SA 500 deals with which of the following?
Deferred Tax Liabilities’ is shown under which of the following heads in a Balance sheet as per the format given in Companies Act, 2013?
What is the first step in the accounting cycle?
Which section of the Income Tax Act defines the term Assessee?
