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    LAW OF TAX March April 2021

    Uploaded by

    kansan
    1. The document appears to be an examination paper for a law course, containing 9 questions testing knowledge of taxation law in India. 2. Question 1 asks to discuss the scope of total income with reference to the residential status of an assessee. Question 2 explains incomes assessable as business or profession income. 3. Question 3 explains factors for assessing taxable income from house property. The remaining questions cover various topics in taxation law including authorities, input tax credit, best judgement assessments, deemed wealth, and place of supply under GST.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    LAW OF TAX March April 2021

    Uploaded by

    kansan
    19 views3 pages
    1. The document appears to be an examination paper for a law course, containing 9 questions testing knowledge of taxation law in India. 2. Question 1 asks to discuss the scope of total income with reference to the residential status of an assessee. Question 2 explains incomes assessable as business or profession income. 3. Question 3 explains factors for assessing taxable income from house property. The remaining questions cover various topics in taxation law including authorities, input tax credit, best judgement assessments, deemed wealth, and place of supply under GST.

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    1. The document appears to be an examination paper for a law course, containing 9 questions testing knowledge of taxation law in India. 2. Question 1 asks to discuss the scope of total income with reference to the residential status of an assessee. Question 2 explains incomes assessable as business or profession income. 3. Question 3 explains factors for assessing taxable income from house property. The remaining questions cover various topics in taxation law including authorities, input tax credit, best judgement assessments, deemed wealth, and place of supply under GST.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    19 views3 pages

    LAW OF TAX March April 2021

    Uploaded by

    kansan
    1. The document appears to be an examination paper for a law course, containing 9 questions testing knowledge of taxation law in India. 2. Question 1 asks to discuss the scope of total income with reference to the residential status of an assessee. Question 2 explains incomes assessable as business or profession income. 3. Question 3 explains factors for assessing taxable income from house property. The remaining questions cover various topics in taxation law including authorities, input tax credit, best judgement assessments, deemed wealth, and place of supply under GST.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 3

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    LAW OF TAX&T!Oru
    Duration : 3 Hours Max. Marks : 100

    lnstructions : '1. Answer 8. No. I & any tive af the remair:Ex'lg quecticns"
    2. G. No.9 carries 20 marks and the remminir:g qr"lestimr:s
    carry 16 marks each.
    3. Answers should be written in ffinglish ar in Kanr"lada
    Gompletely.

    Q. No. 1. Discuss the scope of the total income with reference to


    residential status of an Assessee. Marks : 16
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    Q. No. 2. Explain the incomes assessable as income from Business and


    Profession, ilfrarks : 16

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    Q. No. 3. Explain the factors that are to he considered for assessing the
    taxable income from House Property. Marks : 16
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    Q. No. 4. Which are the lncome Tax Authorities ? Explain the Provisions
    relating to collection and recCIvery of lncome Tax. Marks . 16
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    Q. i'J*" 5" What are the items of incomes that would be assessed to tax
    under the head ineome from other sources ? State the
    admissible deductions. Marks : 16
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    I. hlc" S. ffxplain the Provisions as to assessment of duty and valuation
    r:f goorJs under the Customs Act, 1962, Marks : 16
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    Q. No. 7" Who is entitled to take input tax credit ? State the conditions
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    q
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    G. ['Jo. 8" ffixplain any twa of the following : Marks:2x8=16


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    {ai Best Judgement Assessment,
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    (c) Deemed Wealth.


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    ft" Nc. S. $ol'r* amy two of the following problems : Marks i 10x2=20
    e ddnd oJ:odemCdr eddl d"*{dqjdl a,:ridox,:
    (a) A hospital which is established solely for phiranthropic
    purposes and subsequenily financed by Government and
    approved by the Prescribed authority, treats the persons
    suffering from illness or mental disability and receives
    F{s. 5 crores annually. Whether the income is exempted ?
    Give reasons.
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    (b) Ramakrishnan of Chennai visited Mumbai and there
    decides to buy a Washing Machine and a Air Conditioner
    for his house at Chennai. He visited a showroom of Kafthik
    in Mumbai. Karthik agreed to transport and deliver the
    Washing Machine and Air conditioner to Ramakrishna at
    his house in Chennai for a sum of Rs. 48,000/- including
    transportation charges. Decide what shall be the place of
    supply and kind of GST.
    ,3{d oaabdu{& dl>oe,{,rl uJet": Oead de$o$e}u0-aaohon''
    ab.ho' drdJ aordoBeddo"q aDoeode.p Odroxrddc.
    #oa[d uo9rtrddd doednorl qietJ &ec addo d&ddd:.
    drD. 48,000/-{ aDoeasr €r os:o$ridd1 ,i{d abdrl ded
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    (c) An Engineer from Dharwad (lndia) went to U.S.A. on job
    visa and sent Rs. 10,00,000/- to his father in Dhanruad for
    the purpose of performing his sister's marriage expenses.
    Whether this amount is taxable in the hands of the father
    in lndia. Decide.
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    seroo$ dorl adqri u&dtde ? &droru.

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