TAXATION QUESTION PAPERS KSLU UNIVERSITY
0602/1002
VI
Semester 3 Years LL.B./X Semester 5 Years B.A.LL.B./B.B.A. LL.B.
Examination,
June/July 2017
TAXATION LAWS (New Batch)
Duration : 3
Hours Max. Marks :100
Instructions
:
1. Answer Q. No. 9 and any 5 of the remaining questions.
2.
Q. No. 9 carries 20 marks and remaining question carries
16
marks
each.
3.
Answer should be written completely either in English
or Kannada.
1.
Explain the concept of income and mention any ten incomes
that
are exempted from tax liability. Marks : 16
2.
What is capital gain ? Explain capital assets and its transfers.
Marks
: 16
3.
Enumerate the various central sales tax authorities and explain
the
powers of these authorities.
Marks
: 16
4.
Explain the Income Tax Authorities under Income Tax Act.
Marks : 16
5.
Explain the various types of duties imposed under Excise Act
and
state the exemption if any. Marks
: 16
6. Discuss the various powers of the
Commissioner to search and
arrest
of a suspected person under the Custom Act. Marks : 16
7.
Explain the provision relating to the registration of a dealer
under
Central Sale Tax Act and state the benefits of such
registration.
Marks : 16
8. Write short notes on any two of the
following: Marks : (2×8=16)
1)
Annual value
2)
Refund of tax
3)
Determination of turn over under C.S.T.
9. Solve any two of the following
problems : Marks : (2×10=20)
a)
Mr. Shambunath grows rose flowers in his
garden as a hobby. A flower merchant purchases all such flowers grown in the
garden for one year and pays 80,000/- (Eighty thousands). Is this sum income
taxable? Explain.
b)
Give
the format determining the taxable income from salary.
c)
Give
a format determining the taxable income from other sources.
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0602/1002
VI Semester 3
Year LL.B./X Semester 5 Year B.A. LL.B./B.B.A. LL.B. Examination, June/July
2015
Course – II : TAXATION
Duration
: 3
Hourç Max.
Markç : 100
Instructions
: 1. Answer Q. No. 9 and any five of the remaining quetions.
2.
Q. No. 9 carries
20 markç and the remaining
questions carry 16 marks each.
3.
Answer
should be written completely either in English
or
Kannada.
Q. No. 1. Define
Agricultural Income. Explain its characteristics. Marks : 16
Q. No. 2. Explain the
important factors to be considered
while assessing the
taxable income
from House Property. Marks
: 16
Q. No. 3.
Discuss the provisions relating to Appeal Under Income Tax Act 1961. Marks : 16 1961
4. Explain the charge of Wealth Tax and state
what are the deemed
assets under
Wealth Tax Act. Marks
: 16
Q. No. 5. Explain
the merits and demerits of excise duty. Marks
: 16
Q. No. 6.
Explain the provisions relating to the valuation of goods under
the Customs Act 1962. Marks
: 16
0602/1002
Q. No. 7. According to
Central Sales Tax Act 1956 when the sale or purchase of goods is said to have taken place in the course of
export.
Q. No. 8. Write short note on any two of the following
: Marks : (2x8=16)
(a)
Revision power
of Income Tax
Commissioner.
(b)
Harmonised system
of nomenclature.
(c) Objectiveç of VAT.
Q. No. 9. Solve
any two of the following problems : Marks
: (2x10=20)
(a)
Explain the rules determining the
residential status of an individual assessee.
(b) Give a format determing
the taxable income
from salary.
(c)
Give a format determing the taxable income from
other sources.
0602/2053/1002
VI Semester 3 Yr. LL.B./X Semester 5 Yrs. B.A.
LL.B./B.B.A. LL.B./ III Semester 3 Yr. LL.B./VII Semester 5 Yr. B.A. LL.B.
(Maj.-Min.)/
B.B.A. LL.B. (New) Examination, December 2017 LAW OF
TAXATION
Duration
: 3
Hours Max.
Marks : 100
Instructions : 1. Answer Q. No. 9 and
any five of the remaining questions.
2. Q. No. 9
carries 20 marks and the remaining questions carry 16 marks each.
3. Answers should be written either
in English or Kannada completely.
Q. No. 1. What are the incomes
chargeable under income from salary ?
And state
the deduction from salary. Marks
: 16
Q. No. 2. Explain the various types of
assessments under Income Tax
Act, 1961. Marks
: 16
Q. No. 3. Explain the tax liability of an
assessee's with reference to his
residential status. Marks
: 16
Q. No. 4. Briefly explain the provisions relating to set-off
and carry forward
of losses. Marks: 16
Q. No. 5. What is Dual GST Model ? Explain its features. Marks : 16
Q. No. 6. Discuss the method
to calculate ‘Income
from House Property'
for
Income Tax purposes. Marks
: 16
Q. No. 7. Discuss the provisions under the Customs Act relating to dutiable
goods and valuation of goods. Marks
: 16
Q. No. 8. Write notes
on any two of the following : Marks
: 2x8=16
a)
Short term and long term capital
gainç.
b)
Refund of Income Tax.
c)
Depreciation allowance.
Q. No. 9. Solve any two of the following problemç
: Marks : 2x10=20
a) “A” a resident of India earned agricultural
income from England. Is he liable to pay tax on this income under the IT Act 1961?
b) Draw
a format showing computation of taxable income under the head “Income
from House Property”.
c) An assessee
was an authorized dealer of Sony Electronic products which were sold to different customers in Karnataka under
the direct billing from Sony
Ltd. in Delhi. Is there a sale in the course of inter -state trade or commerce ? Give reason.
