Exam Details
| Subject | principles of taxation law | |
| Paper | ||
| Exam / Course | b.a. ll.b. | |
| Department | ||
| Organization | Hidayatullah National Law University | |
| Position | ||
| Exam Date | November, 2016 | |
| City, State | chhattisgarh, raipur |
Question Paper
END TERM EXAMINATION, NOVEMBER 2016
B.A.LL.B. (HONS.)
SEMESTER-V
Principles of Taxation Law
Max. Marks: 60 Time Allowed: 3:00 Hrs.
Note: Answer five questions including Question No. 1 which is compulsory. The number of marks
carried by each question is indicated at the end of the question.
1. Answer the following (each answer should be in approximately 100 words): (Marks 2×10=20)
a. Distinguish between Tax and Duty.
b. What do you mean by previous year?
c. Explain the term adventure or concern in the nature of trade.
d. Define annual value.
e. Explain the term perquisite.
f. When and how agricultural income is included for determining the rate of income tax?
g. Distinguish between capital receipts and revenue receipts.
h. Explain the expression "No taxation without legislation."
i. Distinguish between Seizure and Attachment.
j. What is Deemed Seizure?
2. State the merits and demerits of Direct and Indirect taxes.
Distinguish between Tax and Fee. (Marks
3. Explain the provisions for determining the residential status of an individual under the
Income Tax Act, 1961.
Mr. after about 30 years' stay in India, returns to America on January 30, 2012. He
returns to India on June 2014 to join an American company as its overseas branch manager.
Determine his residential status for the Assessment Year 2015-16. (Marks
4. What are essential conditions for taxation of an income under the head
Mr. a professor of Punjab University also receives remunerations for setting question
papers and evaluation of answer books of Punjab University as well as some other
universities. Discuss the taxability of these remunerations and heads of income.
(Marks
5. State the receipts which are chargeable to tax under the head 'Profits and Gains of
Business or Profession' under Section 28 of the Income Tax Act.
Mr. X has earned some income in the previous year 2015 16 from smuggling of goods.
Can this income be taxed under the Income Tax Act, 1961? Can he claim while computing his
income from smuggling, the losses suffered because of confiscation of some smuggled goods?
(Marks
6. (a)Discuss the attitude of courts towards Tax Avoidance with the help of decisions.
Giving illustrations, distinguish between Tax Evasion, Tax Avoidance and Tax Planning.
(Marks
7. Explain the salient features of GST Bill.
In a span of less than 20 years Service Tax had grown from a to a 'monster'
Comment. (Marks
B.A.LL.B. (HONS.)
SEMESTER-V
Principles of Taxation Law
Max. Marks: 60 Time Allowed: 3:00 Hrs.
Note: Answer five questions including Question No. 1 which is compulsory. The number of marks
carried by each question is indicated at the end of the question.
1. Answer the following (each answer should be in approximately 100 words): (Marks 2×10=20)
a. Distinguish between Tax and Duty.
b. What do you mean by previous year?
c. Explain the term adventure or concern in the nature of trade.
d. Define annual value.
e. Explain the term perquisite.
f. When and how agricultural income is included for determining the rate of income tax?
g. Distinguish between capital receipts and revenue receipts.
h. Explain the expression "No taxation without legislation."
i. Distinguish between Seizure and Attachment.
j. What is Deemed Seizure?
2. State the merits and demerits of Direct and Indirect taxes.
Distinguish between Tax and Fee. (Marks
3. Explain the provisions for determining the residential status of an individual under the
Income Tax Act, 1961.
Mr. after about 30 years' stay in India, returns to America on January 30, 2012. He
returns to India on June 2014 to join an American company as its overseas branch manager.
Determine his residential status for the Assessment Year 2015-16. (Marks
4. What are essential conditions for taxation of an income under the head
Mr. a professor of Punjab University also receives remunerations for setting question
papers and evaluation of answer books of Punjab University as well as some other
universities. Discuss the taxability of these remunerations and heads of income.
(Marks
5. State the receipts which are chargeable to tax under the head 'Profits and Gains of
Business or Profession' under Section 28 of the Income Tax Act.
Mr. X has earned some income in the previous year 2015 16 from smuggling of goods.
Can this income be taxed under the Income Tax Act, 1961? Can he claim while computing his
income from smuggling, the losses suffered because of confiscation of some smuggled goods?
(Marks
6. (a)Discuss the attitude of courts towards Tax Avoidance with the help of decisions.
Giving illustrations, distinguish between Tax Evasion, Tax Avoidance and Tax Planning.
(Marks
7. Explain the salient features of GST Bill.
In a span of less than 20 years Service Tax had grown from a to a 'monster'
Comment. (Marks
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