CS Executive Tax Laws and Practice PYQ December 2023: Question Paper and Available Answers
CS Executive
Tax Laws and Practice
PYQS Series
December 2023
28 Questions Indexed
ICSI Examination Archive & Suggested Answers: This directory contains indexed questions from the paper for CS Executive Tax Laws and Practice PYQS (December 2023). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.
Indexed questions
- Vijay, an Indian Citizen, was living in Delhi since 1972, he left for France on 1st August, 2017 and comes back on 2nd April, 2022. On the same day he joined BGH Industries Ltd., D
- Vijay, an Indian Citizen, was living in Delhi since 1972, he left for France on 1st August, 2017 and comes back on 2nd April, 2022. On the same day he joined BGH Industries Ltd., D
- Vijay, an Indian Citizen, was living in Delhi since 1972, he left for France on 1st August, 2017 and comes back on 2nd April, 2022. On the same day he joined BGH Industries Ltd., D
- BAC & Co. is a partnership firm, which sets up a new industrial unit in Noida. It incurs following expenditure in connection with the new unit: S. No. Particulars Amount (₹) (i) Pr
- Varun has two let out properties, the details for the previous year 2022-23 are given as under: Particulars House-1 (₹) House-2 (₹) Municipal value 3,70,000 7,20,000 Fair rent 3,90
- Geet and Jeet are two minor sons of Raghav and Riya. Business income of Raghav is ₹3,40,000 and Salary income (computed) of Riya is ₹2,50,000. Income of Geet and Jeet from stage ac
- Nisha, a resident individual, provides following details of her income/losses for the year ended 31.03.2023: S. No. Particulars Amount (₹) 1. Long-term capital gain on sale of equi
- SM Services, a partnership firm consists of 2 working partners, Sunil and Murthy with 60% and 40% share, respectively. As per the partnership deed, they are eligible for interest o
- Rajendra, aged 47 years, a resident individual, engaged in a retail business of Stationary products furnishes the following particulars of his income for the previous year 2022-202
- Explain the term "return of loss" under the Income-tax Act, 1961. Can any loss be carried forward even if return of loss has not been filed as required under section 139(3) of Inco
- "Income deemed to accrue or arise in India to a non-resident by way of interest, royalty and fees for technical services is to be taxed irrespective of territorial nexus". Examine
- Deepak furnished his return of income for the assessment year 2023-24 on 22nd July, 2023. Due to missing information for payment of taxes in the return of income, the Assessing Off
- Examine the applicability of tax deduction at source provision, the rate and amount of TDS in the independent following cases for the assessment year 2023-24 under the Income-tax A
- Ajay, a property dealer, entered into an agreement with Mukesh to sell a plot on 6th April, 2022 for ₹55 lakh. He received an advance of ₹12 lakh from him on the date of agreement
- Discuss with logical reasoning whether the following are capital or revenue receipts/expenses: (a) An amount of ₹1,60,000 was spent by a company for sending its production manager
- MNO & Co, a Partnership firm, is engaged in the manufacturing of equipment in the State of Gujarat. The firm became liable for registration under GST on 14th July, 2022. It applied
- MNO & Co, a Partnership firm, is engaged in the manufacturing of equipment in the State of Gujarat. The firm became liable for registration under GST on 14th July, 2022. It applied
- MNO & Co, a Partnership firm, is engaged in the manufacturing of equipment in the State of Gujarat. The firm became liable for registration under GST on 14th July, 2022. It applied
- MNO & Co. has also exported some equipment by air. The FOB price of goods exported is US $60000. The shipping bill was presented electronically on 17th October, 2022 and proper off
- Rama Private Limited, Mumbai, a registered supplier, manufactures taxable goods. It provides the following details of taxable inter-State supply made by it during the month of Marc
- Yash started the business of supplying shoes in the State of Karnataka from 1st April, 2022. He makes only intra-State supplies. His turnover for April-June quarter was ₹20 lakh an
- Shyam Ltd., a registered person, is engaged in the business of spices. It provides following details in relation to GST paid on inward supplies procured by it during the month of M
- Calculate FOB Value, Cost of Insurance, Cost of Freight and Assessable Value under Custom Law, where only the CIF value is given as US $8,000. Exchange rate notified by RBI and CBI
- Piyush is a supplier of taxable goods in Karnataka. He got registered under GST in the month of April, 2023 and wishes to pay his IGST liability for the month. Since he is making t
- What will be the late fee (CGST + SGST) for delay in filing of Annual Return under section 44 of the CGST Act, 2017 for financial year 2022-23, if delay is for 47 days and turnover
- A Government Department is registered under GST. Its aggregate turnover in the preceding financial year was ₹22 crore. You are required to comment with the help of relevant provisi
- ABT Ltd. has business places in 4 states of India and accordingly registered with the GST authorities in each state. One of its branch located in Karnataka defaulted for payment of
- GMEGA Events, an event management company registered under CGST Act, 2017 at Mumbai, organizes a marriage function for Rakesh of Hubli (Karnataka). Determine the place of supply as
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