Exam Details
| Subject | corporate tax | |
| Paper | ||
| Exam / Course | b.a. ll.b. | |
| Department | ||
| Organization | Hidayatullah National Law University | |
| Position | ||
| Exam Date | March, 2016 | |
| City, State | chhattisgarh, raipur |
Question Paper
Mid Term Examination, March- 2016
B.A.LL.B. (HONS.)
SEMESTER VIII X CLS-Corporate Tax (Hons.-II)
Max. Marks: 20 Max. Time: 1:30 Hrs.
Note: Answer any TWO questions out of three. All questions carry equal marks.
1. Income Tax law in India has a very experimental history. Discuss the growth and development of Income Tax in India. Also explain the constitutional provisions which authorize this restriction on Trade and Commerce in the form of taxation laws. (Marks 10)
2. Companies on one hand are paying dividends to their shareholder and on the other hand they are escaping from tax liability by showing nil or negligible income. To bring these zero tax companies under the clutches of tax authority the concept of MAT has been introduced. Discuss the concept of Minimum Alternate Tax. (Marks 10)
3. Short Notes (Write any (Marks 5×2=10)
a. Test to determine Residence Status of Company
b. Carry Forward and Set off of Losses under Profit and Gains from Business and Profession
c. What is Company as per the Income Tax Act, 1961?
B.A.LL.B. (HONS.)
SEMESTER VIII X CLS-Corporate Tax (Hons.-II)
Max. Marks: 20 Max. Time: 1:30 Hrs.
Note: Answer any TWO questions out of three. All questions carry equal marks.
1. Income Tax law in India has a very experimental history. Discuss the growth and development of Income Tax in India. Also explain the constitutional provisions which authorize this restriction on Trade and Commerce in the form of taxation laws. (Marks 10)
2. Companies on one hand are paying dividends to their shareholder and on the other hand they are escaping from tax liability by showing nil or negligible income. To bring these zero tax companies under the clutches of tax authority the concept of MAT has been introduced. Discuss the concept of Minimum Alternate Tax. (Marks 10)
3. Short Notes (Write any (Marks 5×2=10)
a. Test to determine Residence Status of Company
b. Carry Forward and Set off of Losses under Profit and Gains from Business and Profession
c. What is Company as per the Income Tax Act, 1961?
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