CS Professional Advanced Tax Laws PYQ December 2023: Question Paper and Available Answers

CS Professional Advanced Tax Laws PYQS Series December 2023 46 Questions Indexed

ICSI Examination Archive & Suggested Answers: This directory contains indexed questions from the paper for CS Professional Advanced Tax Laws PYQS (December 2023). 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

Mahesh is engaged in supply of goods and services in the state of Gujarat. He is registered person under regular scheme under GST Law. He has provided the following information wit
Determine the place of supply (with correct legal provision) under the following independent cases having regard to the provision of the GST law: (i) Mufat is a person registered u
Determine the place of supply (with correct legal provision) under the following independent cases having regard to the provision of the GST law: (ii) MPQ event management company
Determine the place of supply (with correct legal provision) under the following independent cases having regard to the provision of the GST law: (iii) Vishwas Planners of Ahmedaba
Determine the place of supply (with correct legal provision) under the following independent cases having regard to the provision of the GST law: (iv) Montu, registered in Bangalor
Determine the place of supply (with correct legal provision) under the following independent cases having regard to the provision of the GST law: (v) Naya of Mumbai booked online t
Swastik Auto Ltd., a registered supplier from Maharashtra is engaged in the manufacturing of passenger auto. The company provides the following details of purchase made/ services a
Gautam Sharma has obtained registration under GST on 1st May, 2023 in the state of Uttar Pradesh. He has received the following amounts in respect of the activities undertaken by h
Based on the telephonic instruction from the proper officer above the rank of Joint Commissioner, an officer has reached the principal place of business of Ravindra Gupta, a regist
Based on the telephonic instruction from the proper officer above the rank of Joint Commissioner, an officer has reached the principal place of business of Ravindra Gupta, a regist
Rahul has filed his GST Return GSTR-3B for the month of September, 2021. on 19 October, 2021. and paid GST liability of ₹5 lakh after setting-off Input Tax Credit of ₹2.50 lakh. At
Rakesh Enterprises, a registered person under the GST law, send inputs without payment of tax to one of its job worker, Sumit Agency, for carrying out certain operations on the goo
Rakesh Enterprises, a registered person under the GST law, send inputs without payment of tax to one of its job worker, Sumit Agency, for carrying out certain operations on the goo
Rakesh Enterprises, a registered person under the GST law, send inputs without payment of tax to one of its job worker, Sumit Agency, for carrying out certain operations on the goo
Rakesh Enterprises, a registered person under the GST law, send inputs without payment of tax to one of its job worker, Sumit Agency, for carrying out certain operations on the goo
Asgar Textiles of Delhi has to send cloth for dyeing to its job-worker at Noida (UP) value of which is ₹40,000 (exclusive of GST). It wishes to know whether it needs to issue a tax
Who are the persons deemed to be guilty of the offence under the GST law where offence is committed by a company and state the circumstances thereto? Also discuss when will be such
Determine the applicability of TDS provisions of the CGST Act, 2017 with proper reasons under the following independent cases: (ii) Darshil, a registered person in the state of Pun
Mention the name of the document to be issued under the following independent cases with regard to the provisions of the GST law: (detailed explanations not required) (iv) Jai Asso
Briefly explain when do the goods become liable to 'confiscation' by the officer under section 130 of the CGST Act, 2017?
Determine the applicability of TDS provisions of the CGST Act, 2017 with proper reasons under the following independent cases: (iii) Nikita Enterprises, registered supplier in Guja
Manglam Ltd. agreed to provide consultancy services to Global Finance LLP in the month of June, 2023 for which it received an advance of ₹2,50,000 on 12th May, 2023 from Global Fin
State the provision of the CGST Act, 2017 and the rules made there under the GST law relating to the time limit for issuance of Tax invoice under the following independent circumst
State the provision of the CGST Act, 2017 and the rules made there under the GST law relating to the time limit for issuance of Tax invoice under the following independent circumst
State the provision of the CGST Act, 2017 and the rules made there under the GST law relating to the time limit for issuance of Tax invoice under the following independent circumst
State the provision of the CGST Act, 2017 and the rules made there under the GST law relating to the time limit for issuance of Tax invoice under the following independent circumst
What will be the tax consequences if CGST and SGST wrongfully collected instead of IGST and paid to Central Government and State Government respectively? Also discuss the legal pro
State the persons who are not qualified to act as an authorized representative under section 116(3) of the CGST Act, 2017.
Lucky, a registered person under the GST law had failed to furnish return under section 39 of the CGST Act, 2017 even after service of notice by the proper officer. Proper Officer
Lucky, a registered person under the GST law had failed to furnish return under section 39 of the CGST Act, 2017 even after service of notice by the proper officer. Proper Officer
Lucky, a registered person under the GST law had failed to furnish return under section 39 of the CGST Act, 2017 even after service of notice by the proper officer. Proper Officer
XYZ Ltd. of Delhi imported a machine from United States of America (USA) by Vessel. Details with respect to the import of the machine are given below: S. No. | Particulars | Amount
With reference to Foreign Trade Policy (FTP), discuss the key differences between Advance Authorisation Scheme and Duty Free Import Authorisation (DFIA) Scheme.
AMN Pvt. Ltd. was incorporated in the AY 2021-2022 in the state of West Bengal. It has been engaged in the manufacturing of medicines. Since incorporation, the Company has opted co
Bharat Pvt. Ltd., a closely held company, has issued 20000 equity shares to Naman, a non-resident Indian, on 31st January, 2022 at an issue price of ₹75 per share, Fair Market Valu
Determine the taxability of the income under the below mentioned independent cases with respect to the provision of the Income Tax Act, 1961 for the assessment year 2023-24: Sharad
Determine the taxability of the income under the below mentioned independent cases with respect to the provision of the Income Tax Act, 1961 for the assessment year 2023-24: EFG Lt
Determine the taxability of the income under the below mentioned independent cases with respect to the provision of the Income Tax Act, 1961 for the assessment year 2023-24: Sakshi
Explain the concept of "Short Range and Long Range Tax Planning"
When can an agreement be declared as 'Impermissible Avoidance Agreement' under The Income Tax Act, 1961?
Swadeshi Ltd. an Indian company receives the following dividend income during the previous year 2022-23 : From share held in Alfa Inc., a foreign company, in which it holds 25% of
Pawan Ltd. of Mumbai is engaged in trading of electronic goods. It purchased 3000 units of electronic goods from its associated enterprises, Wind Ltd., Singapore @ ₹2,900 per unit
Distinguish between 'Tax Evasion and Tax Avoidance" having regard to the tax practices followed by Tax payers to reduce the tax liability.
Mukesh, aged 27 years, an ordinary resident in India, is a well-known football player. He has earned the following income and made investment with respect the financial year 2022-2
Lalit who is employed in AQR Capital Ltd. since last 6 years, his total income as per income tax return for the last few years ranged between ₹8 lakh to ₹10 lakh per annum. He cele
State when the Assessing Officer can invoke his power to determine Arm's Length Price of the transaction by himself. What would happen to the deduction claimed by the assessee unde

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