File Details:

{"file_name":"ballb-10-sem-law-of-taxation-o-3569-jun-2022.pdf","title":"Law of Taxation (BL-912) (Old Course)","exam":"B.A. LL.B. - X Semester Examination, June 2022","subject_code":"O-3569","sections":["Section-A: Very Short Answer Type Questions","Section-B: Short Answer Type Questions","Section-C: Long Answer Type Questions"],"total_marks":100,"time_allowed":"Three Hours"}

Questions:

  1. What do you mean by 'Pay as you earn'?
  2. What is the difference between tax and fees?
  3. Write a note on the scope of the doctrine of Inter-Government Tax Immunities.
  4. Define sale in the course of export or import.
  5. Explain the term 'unabsorbed depreciation'.
  6. What do you mean by 'Capital gains'? How are capital gains calculated?
  7. Discuss the offences for which the assessee may be prosecuted under the Income-Tax Act.
  8. Explain the provisions of sale in the course of inter-state trade and commerce.
  9. State briefly the history of Income Tax Law in India.
  10. Discuss the provision of Wealth-Tax Act with regard to the valuation of immovable assets.
  11. What is the nature of proceedings before the Income-Tax authorities - Judicial, quasi-judicial or administrative? Explain with reasons and illustrations.
  12. What are perquisites? What perquisites are included in the salary income of an employee? Enumerate tax free perquisites.
  13. Describe the procedure of appeal to appellate tribunal. Under what circumstances may the tribunal be required to refer an appeal to the High Court?
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