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ASI6
Roll No.) Exam Roll No.

END TERM EXAMINATION

SEVENTH
Paper Code: LLB-403 SEMESTER [LLB] NovEMBER-DECEMBER 201
Subject: Tax Law

Time: 3 Hours (Batch: 2014 onwards)

NOte:
Maximum Marks: 75
Attempt five questions in all including O. No. 1 of Part-A which is
COmpulsory. Select one question from each unit oJ ParoD:

Q1 Write short notes PART-A

on the following (5x5-25)
[a) Perquisites
(b) Personal Effects
(c) Reassessment
(d) Assessment of HuF 2 9 du
) Income Tax Authorities
729
PART-B
UNIT-I
Q2 Explain the term Agricultural income'. Discuss with the help of
principles laid down in CIT v. Raja Benoy Kumar Sahas Roy. Are the
all following incomes eligible for exemption as Agricultural Income? (12.5)
(i) Income from brick making.
(i) Income from nursery operations.
Income
(ii) from salt produced by flooding the land with sea water.

and Revenue Receipt. Refer

Q3 Distinguish between Capital Receipt
relevant provisions and decided cases. (12.5)
UNIT-I
an Individual' with
to residential status of
Q4 Discuss the law relating
reference to the relevant provisions and case law.
national(not a person
During the previous year 2018-2019, M, Foreign
a
Determine his residential
of Indian origin) came to India for 70 days.
status for the assessment year 2019-2020_on the basis of the following
information:
India for 365 days.
During 2014-2015, M was in
M in India for 45 and 360 days
During 2012-2013 and 2011-2012,
was

respectively. (12.5)

Q5 What do you understand by 'Salary income?

Explain the tax treatment of "Gratuity' and Leave Salary' with the help of
statutory provisions. (12.5)

UNIT-III
Explain the conditions for taxability of income under the head Income
Q6 ana
from House Property. Discuss with the help of relevant provisions
case law.
Value' of a let out
d e t e r m i n e d ?

How is 'Gross Annual house property (12.5)

a n s w e r with decided cases.
Support your
P.T.O.
 -2-1
Q7 What are 'Capital assets' and what items are not covered under "Capital
assets' Are the and refer to
following personal effects'? Give reasons

relevant Drourie
provisions (12.5)
Semi-precious stones sewn into wedding apparels
(ii) Silver utensils
ti)Precious stones set in furniture.

Q8 UNIT-IV
Discuss different types of incomes specifically mentioned as chargeable
t o tax under the head Income from other Sources'. Discuss referring to
relevant provisions. (12.5)
Q9 hat is the basis of 'Search and Seizure' under the Income Tax Act,
1961. Also discuss (12.5)
Powers of Authorised Officers' regarding 'Search and Seizure, ana
(Kights and duties of the persons searched. Refer to the relevant case
law.

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h unit O Part B.
Q1 Write short notes PART-A
the
(a Explain the
on
following:-
(DJ
meaning ofAssessee and Assessment. (5x5-25)
(c)
Distinguish between application of income and diversion
Distinguish and outline the merit and
rate of taxation.
by overriding title.
demerit of progressive and
(d) Income proportional
from other
(e) Search and Seizure.sources

PART-B
Q2 Explain the UNIT-I
meaning and concept of income as enumerated Under Section
of Income Tax Act, 1961. 2(24)
Substantiate your answer with help of case law. (12.5)
Q3 Elucidate the essential ingredient of Section
2(IA) (a) of Income tax Act, 1961, To
classify a particular item of income as "agricultural income". Discuss whether
particular income may be eligible for exemption as agricultural income?
a Interest an arrears of rent-payable in (12.5)
respect of land used for agricultural
purpose.
(b) Compensation received from insurance company for damage to
crop due to natural calamities
agriculturaa
(c) Purchase of standing crop, harvesting and selling into market.

UNIT-II
Q4 Discuss the test for determination of residential status of individual' and HUF"
as unit of assessment. Support your answer with help of case law. (12.5)
OR
Q5 What can be assessed as 'Salary" under Section 17 of Income Tax Act, 1961?
What are perquisites and how it is subject to taxation? (12.5)
UNIT-II
Q6 Explain the legislative scheme relating to taxation of income from house property.
How the annual Value of hou se property is determined. Substantiate your answer
with case law. (12.5)
OR
Define Capital asset. Explain the nature and scope of transfer of capital asset.
Q7
Discuss the mode of computation of Capital asset. (12.5)

UNIT-IV
Explain the provisions related to filing of returns by the assesses and provisions
Q8 related to assessment. (12.5)
OR
ia
Q9 Discuss the principles relating to set-oft and carry forward of losses with
reference to loss under the head "Capital gains" and "Income "O12.51
(12.5)
Property" ********

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 Please write
your Exam Roll Noj Exam Roll No. . .

END TERM EXAMINATIOON

Paper Code:SEVENTH
LLB.403SEMESTER LLB] NovEMBER -DECEMBER 2017
(Batch 2014 Onwards) Subject: Tax Law
Time: 3 Hours Macimum Marks: 75
Or Attempt any flve questions including Qno.1 of Part A which is
Compulsory. Select one question from each unit of Part B.

PART-A
Q1 Explain briefly:-
(5x5-25)
(a) Enumerate five kinds of Income exempt from Tax.
(6) Differentiae between basic operation and subsequent operation in
agriculture income.
(c) Perquisites
(d) Deemed profits
(e) Not ordinary resident

PART-B
UNIT-I
Q2 Explain the rules related to deciding residential status of an Individual
and a HUF.
(12.5)
Q3 Write a note on the constitutional validity of the tax laws. (12.5)
UNIT-II
Q4 State with reasons whether the following are Agricultural Income or
not-(12.5)
(a) Interest received by the money lender in form of agricultural produce
(b) Income from poultry farming
(c) Income from growing flowers
(d) Income from fisheries
(e) Income from sale of wild grass

Q5 Write short notes: (2x6.25-12.5)

(a) Income from property held for charitable purposes
(b) Provisions for the undertakings functioning in free trade zone.

UNIT-III
06 Essential requirement for incidence of tax on capital gains is the
"transfer of capital asset". Explain the statement with the help of case
law.
(12.5)
Q7 (a) Enumerate the deductions from income from house property.
(6)
(b) What is the treatment for income received as "Profits in lieu of salary".
(6.5)
UNIT-IV
Q8 Explain in detail the power of search and seizure in case of evasion with
the help of case law.
(12.5)
Q9 Write Short notes on the following: (2x6.25-12.5)
(a) Filing of returns
(b) Summary Assessment

P
(Please wrlte your Exam i
E N D T E R M E X A M I N A T I

DECEMBER 2016Subject: Tax Law

SEMESTER [LLB]
SEVENTH Maximum Marks:75
Paper Code: LLB-411 choice is indicated.
Internal
Time: 3 Hours as
directed.

questions
all
Atempt
OTe:
PART-A (5x5-25)

Answer the following:

Q1 the term
"Person".
(a) Explain
(b) Capital Gains.
officers.
other sources.
Income tax
Income from F u n c t i o n s of
the
(c) and
Title",
Discuss the powers
of Income by overriding
(d) Discuss the concept of "Diversion

(e
PART-B
UNIT-I
of Tax Liability.
factor
determining 1961.(12.5)
and
is desicine Income Tax Act,
"Residential status under
Q2 provision
with help of suitable
Explain this OR under the
Incomne Tax

definition of Income' given (12.5)

examine the
Critically interpretation?
196l and its judicial
Act,
UNIT-I
under
Economic Zone
of special (12.5)
of taxability
Discuss the provisions
Q3 Income Tax Law.
OR processing
What kinds of
and its Taxability. as
Define Agricultural
Income
make its agricultural produce
to (12.5)
for agriculturist
is permissible Cite c a s e law.
marketable commodity.

UNIT-II
determined under the Income
House Property
Annual value of is less because
How the situation that when
the Actual rent
04 it with a
(12.5)
Tax. Discuss
or otherwise.
of vacancy OR
What is included in
under the Income Tax.
Discuss the concept of salary Elucidate your a n s w e r
with help
in lies of salary?
prerequisite and profit (12.5)
of case law.

UNIT-IV
Tax Act. (12.5)
the of Search and Seizer under the Income
Discuss power
Q5 OR
Act.(12.)
the provisions relating to settlement under Income Tax
Explain

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 (Please write your
Exam Roll No.) S
Exam Roll No..
END TERM ExAMINATION
|Paper Code: LLB 411SEVENTH SEMESTER [LLB] DECEMBER-2015
Time: 3 Hours qO Subject: Tax Law
eAttempt any flve questions including MaximumMarks:75
Compulsory. Select one question from Q.no of Part which is
1 A
each unit of Part B.
Write short Part-A
notes on the
a following: (5x5-25)
Distinguish between Application of Income and Diversion of income
overriding title. by
b) Income received by charitable
trust.
C) Perequisite and its tax treatment.
d) Income from other sources
e Belated Returns

Part-B

Q2 Unit-I
Explain the test laid down for the
determination of residential
individual and Hindu Undivided status of
case law.
family. Elucidate your answer with help of
(12.5)
Q3. Explain the nature and scope of definition of income under the Income tax Act
and its judicial interpretation. (12.5)
Unit-I
Q4. Define the nature, scope and rationale for exception of Agricultural income
from income tax law? What kind of processing is permissible for agriculturist to
still claim benefits of exemption from taxation?
(12.5)
Q5. Write short notes:
(2x6.25-12.5)
a Tax treatment of income of political parties
b) Scope of exemption of income of trust.

Unit-IlI
Q6. Discuss the scope of income from House Property and deduction from income
from House property. When the concept of deemed ownership is applicable?
Support your answer with help of case law. (12.3)
Q7. Write short notes: (2x6.25-12.5)
a) Meaning of salary under Section 17(1) of the income tax Act.
b Nature and scope of transfer of Capital Assets.

Unit-IV
Q8. Explain the power of search and seizure of tax authorities in case of evasion of
income tax. What are the rights and duties of assessee during search & seizure
operations? Elucidate your answer with case law. (12.5)
Write short notes: (2x6.25 12.5)
Q9.
a Revised returns
Procedure and types of Assessment
b

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 ST
Please write jour Exam. Roll No.)
Exam Roll No. !

END TERM EXAMINATION S

-

SEVENTH SEMESTER[ LLB] DECEMBER 2014

Paper Code: LLB-411 Subject: Tax Law
Time: 3 Hours Maximum Marks: 75
AS
VOte: Attempt any flve questions including Q.no.1 of Part A which is
compulsory. Select one question from each unit.
PART-A
Q1 Write Short notes on the following (5x5-25)
explain
note on PAN and also the transactions where PAN should be quotedr
Write
(Distinguish
a
between Application of Income and Diversion by overriding title.
(C) Person
(d) Tax treatment to Dividened
(e) Capital Asset

(a) Explain the test laid down for

UNIT-I
thedetermination of residential status of an
Q2
(6)
individual.
(b) Decide the residential status of the following (6.5)
A n Indian Company completely managed an controlled from U.S, - KO
XY, A HUF whose head office is situated in Hong Kong. The Y is the Karta of
the HUF, is resident and ordinary resident of ndia since last three years. - R

Section 2(24) of Income tax merely gives an illustration and not exhaustive definition of
Q3 (12.5)
Income". Explain.

UNIT-II
Define agricultural income and explain with the help of decided cases the nature of the
Q4
following income (agriculture income or not). (12.5)
Income from the sale of the forest tree.
Income from the purchase and sale of standing crops.
Income from the dividend from the company doing agricultural business.

Decide whether the following income is exempt under section 10 or Not. State the
Q5
reason also: (12.5)
(a) Income of Political Parties
(b) Gain from winning of Lotteries
(c) Charitable trust
UNIT-II
Explain how Perquisite is valued for tax purposes also elucidate the cases when
Q6
perquisite is not chargeable to Tax? (12.5)

Q7 Write notes on the following:

(a) Income from other sources
(b) What is the basis of computing income from a let out bouse property? (6
UNIT-IV
Write short notes on the following:-
Q8
Belated Return (6.5)
Summary assessment
(6)
EXplain the powers of the Tax Authorities with special rcference to Power of Search anct
Q9
Seizure. Is there any difference between the Power of Search and Scizure and Power of
Survey? Explain. (12.5)

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