CS Professional Advanced Tax Laws PYQ December 2021: Question Paper and Available Answers
CS Professional
Advanced Tax Laws
PYQS Series
December 2021
40 Questions Indexed
ICSI Examination Archive & Suggested Answers: This directory contains indexed questions from the paper for CS Professional Advanced Tax Laws PYQS (December 2021). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.
Indexed questions
- UDB Builders Ltd had undertaken a project to construct residential tower in Jaipur having 100 apartments/flats. The builder has entered into an agreement to sell a flat of carpet a
- Sanjay of New Delhi made a request for a Motor cab to "Destiny Rides" for travelling from New Delhi to Jaipur (Rajasthan). Sanjay after paying the cab charges using his debit card,
- "Diligent Force" a professional training institute gets its training material of "Aptitute Quotient" printed from "Durga Printing House" a printing press. The content of the materi
- Lokesh Pvt. Ltd a company engaged in the manufacturing of auto parts and spares having registered office and factory located at Jaipur has got itself registered under the compositi
- Jagatguru Textiles Ltd. transfers from Bellary in Karnataka stocks of 15,000 meters of cloth having cost of ₹15,00,000 requiring further processing before sale to its Bhilwara bran
- Explain the system prescribed under the CGST Act, 2017 to facilitate smaller dealers or dealers having no IT infrastructure and who are also not Information Technology Savvy to com
- ABC Ltd. of Jaipur, Rajasthan engaged in business was making till 28.02.2021 Intra-state supplies of the taxable goods. Total value of taxable supplies of goods till 28.02.2021 was
- XYZ Ltd, of Delhi, engaged in various activities has provided the following services in the month of March 2021, of which values are being listed against each. (i) Service of inter
- XYZ Ltd. a taxable person registered under GST is eligible to get refund from the proper authority. Manager Finance of the company seeks your opinion to know whether there is any p
- Goyal Fashions, a registered supplier of designer outfits in Delhi, decided to exhibit its products in a Fashion Show being organized at Hotel Part Royal, Delhi on 04.01.2021 Goyal
- State the rate of tax for collection of tax at source applicable to electronic commerce operator (ECO) under the CGST Act, under the SGST Act and under the IGST Act, 2017. Also spe
- Determine the place of supply of services as well as their taxability in each of the following independent cases in the context of provisions contained in the CGST Act, 2017: (a) A
- Determine the place of supply of services as well as their taxability in each of the following independent cases in the context of provisions contained in the CGST Act, 2017: (b) R
- Determine the place of supply of services as well as their taxability in each of the following independent cases in the context of provisions contained in the CGST Act, 2017: (c) A
- Determine the place of supply of services as well as their taxability in each of the following independent cases in the context of provisions contained in the CGST Act, 2017: (d) R
- Determine the place of supply of services as well as their taxability in each of the following independent cases in the context of provisions contained in the CGST Act, 2017: (e) A
- Explain in brief the meaning of the following terms in the context of the provisions contained under the CGST Act, 2017: (i) Goods
- Explain in brief the meaning of the following terms in the context of the provisions contained under the CGST Act, 2017: (ii) Services.
- Decide as per provisions contained under the CGST Act, 2017 whether the following activities constitute supply or not: (i) Services received from Government against taxes paid.
- Decide as per provisions contained under the CGST Act, 2017 whether the following activities constitute supply or not: (ii) Buying a new car in exchange of old car.
- Xavier started profession of Architect w.e.f. 01.04.2020. His value of intra-state taxable supply upto 30.09.2020 was ₹20 lakh. He applied for registration on 01.10.2020 and opted
- Calculate the value of taxable supply and GST liability of GG Freight and Goods carries engaged in the business of transport of goods by road for the month of March, 2021 from the
- ABC Ltd. Co. registered as Company having under the GST, its head office in Mumbai. It has also obtained registration for its branch situated in Jaipur, Rajasthan. ABC Ltd, had tra
- Decent Laminates and Plywood Pvt. Ltd imported resin impregnated paper and plywood for the purpose of manufacture of furniture. The goods so imported were warehoused at Mumbai Port
- Specify the conditions when can an appeal be filed before the Appellate Tribunal as per section 129-A under the Customs Act, 1962. State also all those matters for which the Appell
- Ghanshyam Goswami, a NRI aged 83 years, wishes to file his return of Income for A.Y. 2021-22. His Gross Income in India including interest received on his SB accounts in India tota
- State the meaning assigned to "Speculative Transaction" under the Income Tax Act, 1961. Explain with brief reasons whether the following are in the nature of speculative transactio
- State the meaning assigned to "Speculative Transaction" under the Income Tax Act, 1961. Explain with brief reasons whether the following are in the nature of speculative transactio
- Mr. Kamlesh borrowed on hundi, a sum of ₹3,75,000 during May, 2020 by way of a bearer cheque. He partly repaid ₹1,50,000 on 01.12.2020 by way of bearer cheque. Examine the conseque
- For the Assessment year 2021-22, Shankar is a non-resident in India. From the information given below, find out his income chargeable to tax for the Assessment year 2021-22: (i) Te
- For the Assessment year 2021-22, Shankar is a non-resident in India. From the information given below, find out his income chargeable to tax for the Assessment year 2021-22: (ii) I
- For the Assessment year 2021-22, Shankar is a non-resident in India. From the information given below, find out his income chargeable to tax for the Assessment year 2021-22: (iii)
- What is the role of the Double Taxation Avoidance Agreement in deciding the Income of a resident earned outside India?
- Kanishk had purchased a House Property in Delhi on 12.01.2013 for ₹17,40,000. He sold this house to his friend Suresh on 21.03.2021 for a consideration of ₹35,00,000. He paid broke
- Specify all those documents which are required to be submitted for making an appeal to the Appellate Tribunal as per provisions of Income Tax Act, 1961.
- A limited liability partnership (LLP) has following income for the Assessment year 2021-22: Particulars Amount (₹) Profit from business eligible for deduction @ 100% of profits und
- Mr. Rajiv is a salaried individual working with a MNC in Jaipur, Rajasthan. He is staying in his ancestral house which was built by his grandfather in 1975. During the P. Y. 2020-2
- Mr. Rajiv is a salaried individual working with a MNC in Jaipur, Rajasthan. He is staying in his ancestral house which was built by his grandfather in 1975. During the P. Y. 2020-2
- Enumerate any five of the cases where 'income' is deemed to accrue or arise in India u/s 9 of Income-tax Act, 1961 even though it may actually accrue or arise outside India.
- Provisions of Chapter X-A of Income-tax Act, 1961 relating to General Anti Avoidance Rule (GAAR) made applicable from A.Y. 2018-19 in relation to the arrangement as specified there
How to Prepare for CS Professional Advanced Tax Laws
Use past questions to practise the paper format and review available answers. Check the current syllabus, applicable law and examination duration before attempting a timed paper.