Exam Details
| Subject | principles of taxation law | |
| Paper | ||
| Exam / Course | b.a. ll.b. | |
| Department | ||
| Organization | Hidayatullah National Law University | |
| Position | ||
| Exam Date | September, 2016 | |
| City, State | chhattisgarh, raipur |
Question Paper
Mid Term Examination, September- 2016
B.A.LL.B. (HONS.)
SEMESTER V
PRINCIPLES OF TAXATION LAW
Max. Marks: 20 Max. Time: 1:30 Hrs.
Note: Answer any TWO questions out of three. All questions carry equal marks.
1. When an individual shall be treated as a 'resident', 'non -resident' and 'resident but not ordinarily
resident' as per the Income Tax Act, 1961? (Marks 10)
2. Explain the meaning and taxability of 'Agricultural Income' as per the Income Tax Act, 1961.
(Marks 10)
3. Discuss the concept of 'Tax Evasion' and 'Tax Avoidance' in the light of Westminster Principle
(as laid down in IRC v. Duke of Westminster) and the Ramsay Principle (as laid down in W.T
Ramsay Ltd. v. IRC). Also discuss the different methods of 'Tax Avoidance'.
(Marks 10)
B.A.LL.B. (HONS.)
SEMESTER V
PRINCIPLES OF TAXATION LAW
Max. Marks: 20 Max. Time: 1:30 Hrs.
Note: Answer any TWO questions out of three. All questions carry equal marks.
1. When an individual shall be treated as a 'resident', 'non -resident' and 'resident but not ordinarily
resident' as per the Income Tax Act, 1961? (Marks 10)
2. Explain the meaning and taxability of 'Agricultural Income' as per the Income Tax Act, 1961.
(Marks 10)
3. Discuss the concept of 'Tax Evasion' and 'Tax Avoidance' in the light of Westminster Principle
(as laid down in IRC v. Duke of Westminster) and the Ramsay Principle (as laid down in W.T
Ramsay Ltd. v. IRC). Also discuss the different methods of 'Tax Avoidance'.
(Marks 10)
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