BA LLB 10th Semester Examination, June 2022
Law of Taxation
(BL-912)
Law of Taxation
(BL-912)
Old Course
Section A
Note: Attempt all questions. Each question carries 4 marks
Section A
Note: Attempt all questions. Each question carries 4 marks
1. What do you mean by pay as you can?
2. What is the difference between tax and fees?
3. Write a note on the scope of the doctrine of inter Government Tax Immunities.
4. Define sale in the course of export or import.
5. Explain the term unabsorbed depreciation.
2. What is the difference between tax and fees?
3. Write a note on the scope of the doctrine of inter Government Tax Immunities.
4. Define sale in the course of export or import.
5. Explain the term unabsorbed depreciation.
Section B
Note: Attempt any two question. Each question carries 10 marks
6. What do you mean by Capital gains?
7. Discuss the offences for which the assessee may be prosecuted under the Income Tax Act.
8. Explain the provisions of sale in the course of inter state trade and commerce.
7. Discuss the offences for which the assessee may be prosecuted under the Income Tax Act.
8. Explain the provisions of sale in the course of inter state trade and commerce.
Section C
Note: Attempt any three question. Each question carries 20 marks
9. State briefly the history of Income Tax Law in India.
10. Discuss the provision of Wealth=Tax Act.
11. What is the nature of proceedings before the Income Tax authorities - Judicial, Quasi judicial or administrative? Explain with reasons and illustrations.
12. What are perquisites? What perquisites are included in the salary income of an employee? Enumerate tax free perquisites.
13. Describe the procedure of appeal to appellate tribunal. Under what circumstances may the tribunal be required to refer an appeal to the High Court?
10. Discuss the provision of Wealth=Tax Act.
11. What is the nature of proceedings before the Income Tax authorities - Judicial, Quasi judicial or administrative? Explain with reasons and illustrations.
12. What are perquisites? What perquisites are included in the salary income of an employee? Enumerate tax free perquisites.
13. Describe the procedure of appeal to appellate tribunal. Under what circumstances may the tribunal be required to refer an appeal to the High Court?
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