& &F #REEE FE # “The law of taxation Is levied in conformity with the fundamental rights under Indian’ Constitution”, Discuss, (Dec 2019) Explain the term “Tax” and state the different types of taxes. (Dec 2019, Apr/May 2022), Define the term tax. Explain the nature & characteristics of different types of taxes. (Apr/May 2022) Explain the meaning & essentials of tax & dist it from fees & cess. ( Oct/Nov 2021) Discuss the power of taxation & constitution: ns, (Oct/Nov 2021, Apr/May 2021) Discuss the provisions relating to taxing powers under thé IndiamConstitution. (Mar/Apr 2021) Explain the provisions relating to immunity of state/agencies from tax. (Mar/Apr 2021) Explain the meaning and scope of doctrine of.immunity (tax) of state instrumentalities. (Nov/Dec 2020) What is tax evasion and tax avoidance? Ex (Nov/Dec 2020) What is meant by perquisite? Explain Tax free perquisites. (Jun/Jul 2016, Dec 2018) its effects and methods of prevention. For more information join @Diksoochi law notes and stuffs in telegramBR Oe FRE & a 2 a Define “Income” and explain the concept of income. (Jun/Jul 2019) ‘What is income tax return? Explain different kinds of income tax returns? (Nov/Dec 2020) Discuss the principles (scope) relating to determination of residential status under I-T Act 1961. (Oct/Nov 2021, Mar/Apr 2021) Discuss the provisions of residential status of different assessees under Income Tax Act, 1961, (un/Jul 2019s) Discuss the provisions relating to Appeal under the Income Tax Act, 1961,(Dec 2016) State the incomes which are wholly exempted from I-T Act, 1961. (Oct/Nov 2021, Dec 2016, under section 10 & 10AA,* (Dec 2016) Expl the concept of income and mention any ten incomies thatare exempted from tax ity. (Jun/Jul 2017) Define “Agricultural Income”. Explain its characteristics fromithe income tax p {Nov/Dec 2020, Jun/Jul 2016) it of view. Explain which incomes are included under the head income from “Other Sources”. (D2016) What are the various authorities & explain theinPowers under I-T Act. (Apr 2021, Jun2016) Explain the various Wealth.Tax Authorities Setheir powers. (Jun/Jul 2016) Explain the various Custom Tax Authorities & their powers. (Dec 2016) Explain the Income Tax Authorities under income Tax Act. (Dec 2016, Jun/Jul 2017) Which are the Income tax Authorities? Explain the provisions relating to collection and recovery of Income Tax. (Mar/Apr 2021) Explain the power of the commissioner of Income Tax to reduce or waive penalty under I.T. Act. (Jun/tul 2017) Income of the previous year is chargeable to tax in the immediate following assessment year & state the exceptions if any. (Dec 2019) 4 a + a a cS a“ a a a a a a a a Explain the various types of assessments under the Income Tax Act 1961. (Dec 2017) Discuss the method to calculate “Income from House Property” for Income Tax purposes. (Dec 2017, Mar/Apr 2021, Dec 2018) Explain Annual Value of house property and deductions from house property income. (un/Jul 2016, Dec 2016) | What is annual value? How it is determined? (Dec 2016) : Explain the tax liability of an assessee’s with reference to his residential status. (Dec 2017). The incidence of income tax depends upon the residential status of an Assessee. Explain. (Dec 2018) Explain the incomes assessable as income from business or profession. (Mar/Apr 2021) Discuss the rules for determination of residential status of individual, HUF and company as assesses. (Nov/Dec 2020)& & Explain the circumstances under which incomes of other person are included in the total income o assessee, (Jun/Jul 2018) What is meant by business and profession? What incomes are chargeable to income tax under the head profits and gains of business or profession? (Jun/Jul 209) What Is Depreciation? What are the expenses and payments disallowed whilecomputing income from business and profession? Explain. What are the items of incomes that would be assessed to tax under the head income from other sources? State the admissible deductions. Explain the provisions relating to deductions of tax at source. (Jun/Jul 2018) What is meant by Capital Gain? When it will be termed as short-term & long term capital gain? (Apr/May 2021) What is “Capital Gain’”? Explain capital assets and its transfers. (Nov/Dec 2020, Jun/Jul 2017) Give a format determining the taxable income from Capital Gains. (6M)(Oct/Nov 2021) Explain the provisions regulating tax incidence on capital gains. (Dec 2018) ‘What are the incomes chargeable tinder inome from salary? And state the deductions from salary. (Jun/Jul 2017) Define Salary. Discuss the natilte of income chargeable under the head of salaries. (Dec 2019) Define the term “salary” State the items under the head salary. (Nov/Dec 2020, Jun/J2019) Define Salary. Discuss the mode of computation of tax liability of salary income. (Mar2021) RR FE FRAPRC ER Fee RE FRR e Fe F Explain the term GST & state the impact of GST on business of accounts. (Dec 2019) Explain the term Supply & state the transactions which are taxable even when no consideration is paid. (Dec 2019) Discuss the provisions relating to registration under the CGST Act 2017. (Oct/Nov 2021) Discuss the provisions relating to levy and collection of tax under the CGST Act, 2017. (Oct/Nov 2021, Dec 2019) Explain the benefits of GST to trade, industry, e-commerce & service sector. (Mar/Apr 2021) Define CGST & SGST. Explain levy and collection of GST on supply. (Apr/May 2022, Jun/J2018) ‘What is CGST and SGST? Explain the salient features of GST. (Jun/Jul 2019, Jun/Jul 201) What is dual GST model? Explain the salient features of GST. (Apr/May 2022, Dec 2017) Who is entitled to take input tax credit? State the conditions for claiming input tax credit under GST. (Mar/Apr 2021) Explain the procedure for registration of dealers under the CST Act. (Jun/Jul 2016) Enumerate the various central sales tax authorities and explain the powers of these authorities. (Jun/Jul 2017) Briefly explain the provisions relating to set-off and carry forward of losses. (Dec 2017) Explain the importance of place of supply under CGST and SGST. (Dec 2018) Explain the provisions governing Registration Under GST. (Dec 2018)Explain the law relating to Imposition of GST for union territories in India. (Dec 2019) Discuss the exemption on the sale & purchase of securities in GST. (Dec 2019) Discuss the provistons relating to determination of nature of supply & place of Supply under the integrated goods & services Tax Act 2017. (Oct/Nov 2021, Mar/Apr 2021) Point out the features of GST compensation law.to state governments, (Oct/Nov 2021) Explain the impact of GST on state revenue and indemnifying the state revenue loss. (M2021) Define the term UTGST? Explain the impact of GST on state revenue, (Apr/May 2022) Define the term securities, transactions tax? Explain in brief the exemptions on sale & purchase of securities. (Apr/May 2022) Explain the various types of Exercise Duty that can be’ imposed under Central Exercise Act. And state exemptions if any. (Jun/Jul 2017) Describe the functions & powers of authorities Felating to central exercise. (Jun/Jul 2016) ee ® ee & RRR BEF Poof be & & BEF Explain the provisions relating to assessment of duty under the Custom Act 1962. (Dec 2019, ‘Apr/May 2022) Explain the provision relating to duty drawback on imports as against exports under Customs Act 1962. (Dec 2019) Explain the various powers.of commissioners to search arrest of suspected persons under the Customs Act 1962. (Oct/Nov 2021, Jun/Jul 2017) ‘What is baggage? Explain the provision of the Customs Act 1962, relating to baggage. (Oct/Nov 2024, Jun/sul.2018) Explain the various provisions for clearance of imported & exported goods under Customs Act 1962. (Mar/Apr 2021) s Explain the prevention or detention of illegality imported goods under the Customs Act 1962. (Mar/Apr 2021) Define the term Warehouse. Explain the provisions (procedures) for clearance of goods under Customs Act 1962. (Apr/May 2022, Jun/Jul 2016) Explain the provisions as to assessment of duty and evaluation of goods under the Customs ‘Act, 1962. (Mar/Apr 2021) ‘cuss the provisions relating to clearance of goods for warehouse. (Nov/Dec 2020) Explain the procedure for clearance of imported goods from the port under Customs Act, When is a sale or purchase of goods said to take place outside state and in the course of import or export. Explain with examples (C.S.T Act) (Dec 2016) Discuss the provisions under the Customs Act relating to dutiable goods and valuation of goods, (Dec 2017) Explain the powers & functions of various Authorities under the Customs Act. (Dec 2018)& 6 FERRE RRR REE ERE ER ER EREERE BEE E ‘Compensator Tax Difference between tax evasion & tax avoldance Note on tax evasion & tax avoidance Delegation of taxing power to state legislatures and local bodies Difference between tax & fees Centre- state tax relationship Tax avoidance Tax & fees Agricultural Income Recovery of Income Tax Dual GST taxation Exemption of tax under GST Dual model of GST 4 “Need to provide compensation to states” Impact of GST & GDP of India Compensation law to state governments Time of supply under GST G.S.T.N portal Refund of tax Registration under GST Input tax credit mechanism GST exemption on the sale & purchase of securities Securities transaction tax Integrated GST Demand & recovery undér UTGST Baggage Custom officers Restrictions on exports & Imports Power to grahtexemption from duty under Customs Act 1962 Power & functions of Customs authorities under Customs ‘Act 1962 SEZ unit under Customs Act 1962 Bf BF FB F F FREERER ERR ER ERR REE EE EE Bost judgement Assessment GST Council Deemed Wealth Duty drawback Revisional powers of income tax authori ‘Advantages & disadvantages of VAT. Refund of Income Tax Objectives of VAT Salient features of Service'Tax ‘Annual value Determination of turn over under CST Short term & long tetm capital gains Depreciation allowance ‘Adyance’Payment of tax Perquisites ‘Taxability of agricultural income Const Background of GST Works Contract (GST) Previous Year Constitutional provisions relating to GST Defective returns Draw a format of taxable income from salary after due deductions Give a format determining the taxable income from other sources Write a format for determining the taxabl business & profession Rules determining the residential status of an individual assessee Format determining the taxable income from salary after due deductions Format showing computation of taxable income from other sources, “n” an employee received Uniform allowance from the employer. Is it taxable income? Draw a format showing computation of taxable income under the head “Income from House Property”. income from1) Mr. Goel, a manager of Iron company has undertaken forelgn tours on various occasions for company's work and was out of India for total number of 225 days during the previous year ending 31-3-2018. He claims his status as a "non-resident for the Assessment year - 2018-19. Decide. 2) Mr. sharma, a resident to India receives Rs, 6 lalchs from Agricultural land situated in Austral under the Income Tax Act? 3) “X” a foreign citizen comes to India for the first time on March 20,2017 to join as a 1g professor of Karnataka State Law University. On 10" April 2017 his appointment was confirmed & approved by the GovernmentyDutring the year 2017-18, he was paid 20lakhs of remuneration. State whether the amount is taxable in India. 4) Mr.X Shambunath grows rose flowers in his garden as a hobby. A flower merchant purchases all such flowers grown in the garden for one year & pays 80,000/- (Eighty thousand). Is this sum income taxable? Explain. 5) Ahospital which is established solely for philanthropic purposes and subsequently financed by Government and approved by the Prescribed authority, treats the persons suffering from illness or mental disability and receives Rs. 5 crores annually. ‘Whether the income is exempted? Give reasons. 6) Ramakrishnan of Chennai visited Mumbai and there decidestobuya Washing Machine and a Air Conditioner for his house at Chennai. He visited a showroom of Karthik in Mumbai, Karthik agteed to transport and deliver the Washing Machine and Air conditioner to Ramakrishna at his house in Chennai for a Sum’ofRs. 48,000/- including transportation charges. Decide what shall be the place of supply and kind of GST. 7) An Engineer from Dharwad (India) went to U.S.A, on job visa and sent Rs. 10,00,000/- to his father in Dharwad for the purpose of performing his sister's marriage expenses. Whether this amount is taxable in the hands of the father in India. Decide. 8) Aperson has sustained a loss of Rs..One lakh in his speculative business. He wants to claim set-off of his loss from his income of Rs. 30,000 received under the head incomé from house property. Will he be allowed to do so under the law? Decide with reasons. 9) A, while travelling ih KSRTC bus, meets with an accident and is temporarily disabled, KSRTC pays an amount of Rs. 10,000/- as compensation to him. State whether the amount is revenue receipt or capital receipt. 10) “A” company is formed solely to do the business of bullding houses and letting them on rent. Is this income of the company taxable, ifSo under What head of the income? 11) A TVWetianniel pays Rs.25 lakh on 1* July 2018 as prize money to the winner of a quiz programme “who will be a Millionare”. there any requirement of tax deduction on the prize money? 12) Theigr08s total income before deduction under Sec.80C of “X” a resident individual, aged 64 years is Rs. 3,20,000/- and total income after deduction under Sec.80C is Rs. 2,85,000/- ls it necessary for him to subunit his return of income voluntarily? 13)"X" transferred a building to his friend “2” on Dec. 15" 2009. On the condition the building will revert back to “X” after the death of “2”. Monthly rental income from building is Rs. 45,000/-. Rental income is taxable In the hands of “X” or “2”? .. How this incomelis treated