cs professional ADVANCED TAX LAWS AND PRACTICE notes paper
cs professional ADVANCED TAX LAWS AND PRACTICE notes paper DIRECT TAXATION – LAW AND PRACTICE 1. (a) Explain how is the residential status of a company determined under the Income Tax Act, 1961. (b) What do you understand by a company in which public is substantially interested? (c) Discuss the provisions related to "appeal to the Supreme Court? under Section 261 of the Income Tax Act, 1961. (5 marks each) 2. (a) What are the important areas of tax planning in the context of Income Tax Act,1961. (10 marks) (b) Explain in brief the Appealable orders before the Appellate Tribunal. (5 marks) PART B – INDIRECT TAXATION – LAW AND PRACTICE 3. (a) Choose the most appropriate answer from the given options in respect of the following: (i) Duties of customs is levied by the Union Government vide Entry No.___ of the Union List: (a) 82 (b) 83 (c) 84 (d) 85 (ii) Claim for refund of Excise Duty may be made within _______ from the relevant date: (a) 6 months (b) 1 year (c) 2 years (d) 3 years (iii) Excise Duty on molasses of Khandsari Sugar Factory is payable by the
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