Exam Details

Subject corporate tax
Paper
Exam / Course b.a. ll.b.
Department
Organization Hidayatullah National Law University
Position
Exam Date 2018
City, State chhattisgarh, raipur


Question Paper

Mid Term Examination, February 2018
B.A.LL.B. (HONS.)
SEMESTER VIII &X
CLS (Hons.-II) Corporate Tax
Max. Marks: 20 Max. Time: 1:30 Hrs.
Note: Answer any TWO questions out of three.
The number of marks carried by each question is indicated at the end of the question.
"The word 'income' is in nature of widest amplitude and the term 'income' starts with the word includes; moreover the list is inclusive and not exhaustive."
By using the above statement explain the concept of income with the help of relevant Law and case Law? (Marks 10)
"If in any year the taxpayer has incurred loss from any source under a particular head of income, then he is allowed to adjust such loss against income from any other source falling under the same head or different heads as per the Law". Elucidate the concept with the help of relevant Law? (Marks 10)
Explain the following concepts: (Marks 5×2=10)
Revenue receipt.
Dividend distribution Tax.


Subjects

  • administrative law
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