B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2023 Mar (100 marks) Question Paper - KSLU

Questions asked in this paper

1. Q1 Explain the meaning and essentials of tax and distinguish it from fees and cess.
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2. Q2 Discuss the principles relating to determination of residential status under the I.T. Act, 1961.
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3. Q3 When and how the profits and gains from business or profession are subjected to tax ? Discuss.
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4. Q4 Write a note on the difference between tax evasion and tax avoidance.
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5. Q5 Explain the circumstances under which incomes of other person are included in the total income of assessee.
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6. Q6 Discuss the provisions relating to levy and collection of tax under the CGST Act, 2017.
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7. Q7 Define the term Warehouse. Explain the provisions for clearance of goods under Customer Act, 1962.
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Write a short note on any two of the following :

1. Q8 (a) Agricultural income.
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2. Q8 (b) Registration under GST.
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3. Q8 (c) Tax Avoidance.
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Solve any two of the following problems :

1. Q9 (a) 'A' an employee received uniform allowance from the employer . Is it taxable income ?
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2. Q9 (b) 'X' is a senior advocate in the High Court of Karnataka. During December 2018, he provides legal service to 'A' company (a firm of advocates) in Maharastra for a fee of Rs. 1.5 lakhs. Turnover of 'A' company for preceding financial year is Rs. 18 lakhs. Discuss whether the services are chargeable to GST.
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3. Q9 (c) Explain the rules determining the residential status of an individual assessee.
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Typed from the KSLU paper above. The paper is the original. Long reading passages are shortened here to their first and last lines and a summary.