CS Professional Advanced Tax Laws and Practice PYQ December 2020: Question Paper and Available Answers

CS Professional Advanced Tax Laws and Practice PYQS Series December 2020 52 Questions Indexed

ICSI Examination Archive & Suggested Answers: This directory contains indexed questions from the paper for CS Professional Advanced Tax Laws and Practice PYQS (December 2020). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.

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Indexed questions

Anirudh, resident individual, aged 57 years provides the following particulars of his income/loss, payments made and of receipts for the financial year 2019-20: Particulars Amount
Examine and explain by giving reasons in brief as to the correctness or otherwise of each of the following statements in the context of provisions contained under the Income Tax Ac
Examine and explain by giving reasons in brief as to the correctness or otherwise of each of the following statements in the context of provisions contained under the Income Tax Ac
Examine and explain by giving reasons in brief as to the correctness or otherwise of each of the following statements in the context of provisions contained under the Income Tax Ac
Examine and explain by giving reasons in brief as to the correctness or otherwise of each of the following statements in the context of provisions contained under the Income Tax Ac
Examine and explain by giving reasons in brief as to the correctness or otherwise of each of the following statements in the context of provisions contained under the Income Tax Ac
General Anti Avoidance Rule (GAAR) are applicable when an arrangement entered into by an assessee may be declared to be an impermissible avoidance arrangement. Explain briefly in t
Janak Poly Fibres Ltd. is an Indian company having registered office in Mumbai and John Stuart LLP is a non-resident Singapore base company. There have been a series of internation
Janak Poly Fibres Ltd. is an Indian company having registered office in Mumbai and John Stuart LLP is a non-resident Singapore base company. There have been a series of internation
Janak Poly Fibres Ltd. is an Indian company having registered office in Mumbai and John Stuart LLP is a non-resident Singapore base company. There have been a series of internation
Explain the manner and the means by which taxes to be levied on the income of a non-resident assessee can be recovered under the Income Tax Act, 1961.
Examine the correctness of the following statements and provide answer with reference to the provisions contained under the Income-tax Act, 1961: (1) Anil, during the financial yea
Examine the correctness of the following statements and provide answer with reference to the provisions contained under the Income-tax Act, 1961: (2) Subscription to notified bonds
Anand provides the following details/particulars of his income earned from various activities during the financial year 1-04-2019 to 31-03-2020: (i) Shares of XYZ Ltd an Indian com
The residential status of Thomas for the previous year 2019-20 is of a resident but not ordinarily resident (R&NOR). He has following income during the year and asks you to explain
The residential status of Thomas for the previous year 2019-20 is of a resident but not ordinarily resident (R&NOR). He has following income during the year and asks you to explain
The residential status of Thomas for the previous year 2019-20 is of a resident but not ordinarily resident (R&NOR). He has following income during the year and asks you to explain
The residential status of Thomas for the previous year 2019-20 is of a resident but not ordinarily resident (R&NOR). He has following income during the year and asks you to explain
The residential status of Thomas for the previous year 2019-20 is of a resident but not ordinarily resident (R&NOR). He has following income during the year and asks you to explain
Can a resident make an application for seeking advance ruling from the Authority for Advance Ruling (AAR)? Enumerate all those situations in which the ruling can be obtained by a r
Lankawin Pty Inc of UK (LI) incorporated in London is a specified foreign company and is a non-resident in India. It received order for data processing services from Srikrishna Dat
Lankawin Pty Inc of UK (LI) incorporated in London is a specified foreign company and is a non-resident in India. It received order for data processing services from Srikrishna Dat
Lankawin Pty Inc of UK (LI) incorporated in London is a specified foreign company and is a non-resident in India. It received order for data processing services from Srikrishna Dat
Hare Rama and Hare Krishna Pvt. Ltd engaged in the business of plastic goods provides the following particulars relating to the goods sold by it to Kamdhenu Enterprises during the
Examine and state by giving brief reasons as to the taxability/exemption or otherwise of each of the following independent services as per provisions/notifications issued under the
Examine and state by giving brief reasons as to the taxability/exemption or otherwise of each of the following independent services as per provisions/notifications issued under the
Examine and state by giving brief reasons as to the taxability/exemption or otherwise of each of the following independent services as per provisions/notifications issued under the
Examine and state by giving brief reasons as to the taxability/exemption or otherwise of each of the following independent services as per provisions/notifications issued under the
Examine and state by giving brief reasons as to the taxability/exemption or otherwise of each of the following independent services as per provisions/notifications issued under the
Geetanzali Overseas Pvt. Ltd. was erroneously refunded on 16.06.2019 a sum of ₹ 30,000 in excess of the actual due amount of the duty drawback. A demand notice for recovery of the
LMN & Co, a partnership firm registered under GST law has its registered office located in Kochi, Kerala. The firm is engaged in the business of providing services to foreign custo
ANC & Co, a partnership firm having showroom in Chennai is a registered supplier under the regular scheme as per GST Laws. Total value of supplies made by them in the year ended on
Explain and state in brief the provisions of CGST Act, 2017 relating to all those situations when the authority can confiscate the goods or the conveyance for levy of penalty.
State in brief as per provisions of the CGST Act, 2017, a composition dealer/ supplier how should raise GST bill/invoice for the supply of goods. Explain also what should be promin
State the circumstances and the manner in which a summary assessment order passed by the proper officer under the CGST Act, 2017 can be ordered to be withdrawn.
PQR Ltd., registered in the State of Karnataka, manufacturers of heavy duty machinery supplied on 10th March, 2020 Milling Machinery to JKS Ltd. for their Rice Mill set up at Chenn
Modern Art & Printers Pvt. Ltd., was incorporated on 12th January, 2020, having main object of the business of supply of books, pamphlets, brochures, envelopes, annual reports, lea
Madhu Sudan, a resident individual of Jaipur, Rajasthan and not registered under GST law, has engaged Events and Events Pvt Ltd, event managers, having their registered office as p
Sanzari Electronics of Delhi has supplied a laptop (worth ₹ 59,000) along with a laptop bag (worth ₹ 1,000) in total for ₹ 60,000 (excluding GST) to Pankaj in Jaipur. Determine the
Capital Forex Private Limited, registered in Delhi, is engaged in the business as an authorized money changer and has opted to charge for the service so provided as per Rule 32(2)(
Kamdhuda Enterprises, a partnership firm applied for registration under the GST law and obtained the same on 10th January, 2020. Partners of the firm to keep the rates confidential
Chitra of Udaipur, a registered person under GST law in the state of Rajasthan as per regular scheme, furnishes the following particulars of the Intra-State supplies/transactions (
Ashoka Enterprises, registered under GST law in the State of Rajasthan paying taxes as contained in section 9 of CGST Act, 2017. They asked their tax manager to pay taxes on quarte
SAM Ltd. has two manufacturing units located in Maharashtra. One unit located in Nashik is engaged in manufacturing of fabrics and another unit located in Nagpur is engaged in manu
Determine by giving brief reasons the requirement and date of issue of tax invoice under CGST Act in each of the following independent cases: (i) Ritu Manufacturers Pvt. Ltd. of De
Determine by giving brief reasons the requirement and date of issue of tax invoice under CGST Act in each of the following independent cases: (ii) Katyani Security Services Ltd. ha
Determine by giving brief reasons the requirement and date of issue of tax invoice under CGST Act in each of the following independent cases: (iii) Sultan Industries Ltd. of Delhi
Specify all those conditions which are to be satisfied for imposing countervailing duty on the subsidized articles as specified in section 9 of the Customs Tariff Act, 1962.
HJK Ltd. a manufacturer of Cotton Grey Fabrics having its registered office located in Coimbatore, Tamil Nadu in the month of January, 2020 had imported a fabric making machinery f
HJK Ltd. a manufacturer of Cotton Grey Fabrics having its registered office located in Coimbatore, Tamil Nadu in the month of January, 2020 had imported a fabric making machinery f
HJK Ltd. a manufacturer of Cotton Grey Fabrics having its registered office located in Coimbatore, Tamil Nadu in the month of January, 2020 had imported a fabric making machinery f
CBZ Ltd. manufacturer of garments during the month of March, 2020 had exported the following brands/products to the customer in Germany : Product FOB value of goods Exported Amount

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