Under the Companies Act 2013, the 'National Company Law Appellate Tribunal' (NCLAT) hears appeals against the orders of: MCQ with Answer and Explanation

Question
Under the Companies Act 2013, the 'National Company Law Appellate Tribunal' (NCLAT) hears appeals against the orders of:
A. CAG
B. SEBI
C. RBI
D. NCLT
Answer: Option D
Solution (By JKSSB Mock Tests)
The NCLAT is the appellate authority that hears appeals against the orders passed by the National Company Law Tribunal (NCLT) under the Companies Act 2013.
This question belongs to: Accountancy and Statistics Accountancy and Book Keeping
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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Place of Supply' rules under GST determine:
A. The value of supply
B. Exemption
C. Whether supply is intra-state or inter-state
D. The tax rate
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Correct Answer: Option C

Explanation:
Place of supply determines whether IGST or CGST+SGST applies.
This question belongs to: Accountancy and Statistics Accountancy and Book Keeping
Question #2
Which of the following is an intangible asset?
A. Building
B. Machinery
C. Goodwill
D. Furniture
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Correct Answer: Option C

Explanation:
Goodwill is an intangible asset because it lacks physical substance but adds value to the business.
This question belongs to: Accountancy and Statistics Accountancy and Book Keeping
Question #3
A credit balance in the Income and Expenditure Account of an NPO indicates:
A. Capital Fund
B. Deficit (Excess of Expenditure over Income)
C. Cash in hand
D. Surplus (Excess of Income over Expenditure)
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Correct Answer: Option D

Explanation:
An Income & Expenditure Account is a nominal account. A credit balance means incomes exceed expenses, resulting in a Surplus.
This question belongs to: Accountancy and Statistics Accountancy and Book Keeping
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