CS Professional Advanced Tax Laws PYQ June 2025: Question Paper and Available Answers

CS Professional Advanced Tax Laws PYQS Series June 2025 43 Questions Indexed

ICSI Examination Archive & Suggested Answers: This directory contains indexed questions from the paper for CS Professional Advanced Tax Laws PYQS (June 2025). 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

Mr. Kunal is an employee in Vijyanta and Sons, working at its Mumbai (Maharashtra) office. Mr. Kunal is unregistered under GST law. His family is located in Agra, Uttar Pradesh. Hi
Kishore, a registered service provider entered into an agreement of provision of service with one of his clients. The full payment was received in advance by cheque on 15.09.2024 w
Would your answer be different in (i) above, if invoice for the same was raised on 25.09.2024 instead of 25.11.2024 ?
With reference to GST law, determine the place of supply with reasons in the following independent circumstances: Ms. Rani of Delhi visited Jaipur Law University (Rajasthan) and pa
With reference to GST law, determine the place of supply with reasons in the following independent circumstances: ABH Machine Ltd., registered in the State of Karnataka, supplied a
Mr. Vikas, lives in Jaipur have submitted that he is an individual not engaged in any business. His receipts are only from savings, personal loans and advances and deposits, which
With reference to latest amendment, Examine the implications of GST on supply of food and beverages at cinema halls in the context of CGST Act, 2017.
Ganesh Medical Centre, a Multi-specialty hospital, is registered under GST law at New Delhi. It hires senior doctors and consultants independently, without entering into any employ
Suresh Sharma of Rajasthan, want to apply for registration as Casual Taxable Person (CTP) for supply in an exhibition to be held in the state of Gujarat for 195 days. With referenc
ABC Ltd., the owner of the goods, sends goods through Rajat Transport Agency from Jodhpur to Delhi valuing ₹ 6,00,000 which is exempted under the GST law. During the transit, the p
Determine the penalty payable under section 129 of CGST Act, 2017 for release of detained goods: If ABC Ltd. does not come forward for payment of tax and penalty.
What is the time limit within which such penalty amount is required to be deposited assuming goods are other than perishable nature ?
State the following independent services are taxable or exempted under the provision of GST law: Pure labour service of construction of single residential unit which is forming par
State the following independent services are taxable or exempted under the provision of GST law: Goods transport agency service provided for transportation of goods on a consignmen
State the following independent services are taxable or exempted under the provision of GST law: Service by way of fumigation in a warehouse of agricultural produce.
State the following independent services are taxable or exempted under the provision of GST law: Accommodation service provided by a hotel for lodging purpose having value of suppl
State the following independent services are taxable or exempted under the provision of GST law: Renting of a residential flat given to a registered proprietary concern for use as
QRT Manufacturing Ltd, a registered supplier of Karnataka, is engaged in manufacturing and supply of taxable goods. Given below are the details of the turnover and applicable GST r
Mr. Raju, an USA citizen booked a package tour with 'Four Seasons Travel Agency'. The package includes airfare, accommodation, food, sightseeing, etc. for a consolidated amount of
The aggregate turnover of M/s Rajan and Company, a registered person, for the financial year 2023-2024 was ₹ 9.74 Crores. Advice whether it is mandatory to issue e-invoice for the
Arnav is an Electronic Commerce Operator registered in Delhi. His brother who is settled in London is a well-known lawyer. Arnav has taken legal advice from him free of cost with r
Examine, whether the activity of import of service in the following independent cases would amount to supply or not under section 7 of the CGST Act, 2017? Vimla received Vaastu con
Examine, whether the activity of import of service in the following independent cases would amount to supply or not under section 7 of the CGST Act, 2017? Mrs. Riya received Vaastu
Daksh Kumar availing composition scheme during the financial year 2024-25, crosses the threshold limit of turnover of ₹ 1.50 crore on 19th October 2024. What compliances are requir
With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, Answer the following with proper reasoning: Who can order for
With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, Answer the following with proper reasoning: Whether the order
With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, Answer the following with proper reasoning: What is the purpos
With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, Answer the following with proper reasoning: Whether the provis
Mr. Sunil has obtained a voluntary registration under the GST law in the State of Karnataka in January, 2024 but has not commenced the business till the month of September, 2024. I
Vinit Overseas Ltd. of New Delhi has imported a machine from U.K. (England) by vessel. The details of the import transaction are as follows: S. No Particulars Amount UK (£) (i) Cos
Compute the amount of Duty Drawback under section 74 of the Customs Act, 1962, the following independent cases: Jai Enterprises has imported goods during the financial year 2023-24
Compute the amount of Duty Drawback under section 74 of the Customs Act, 1962, the following independent cases: Dashing Ltd. has imported used wearing apparel in the month of Febru
With reference to Income Tax Act, 1961, examine the doctrine of form and substance in the context of tax planning.
Raja Enterprises, a partnership firm, commenced its trading business in the Jodhpur District of Rajasthan on 1st April, 2024 with two working partners Manish and Nilesh. The partne
'The provisions of section 115JB (Minimum Alternate Tax) are also applicable in case of foreign companies'. In the context of provisions contained in the Income Tax Act, 1961, exam
Briefly explain the provision of section 115 BBG of The Income Tax Act, 1961, regarding taxability of income earned from transfer of 'Carbon Credits' for assessment year 2025-26.
What is the main purpose of 'Impermissible Avoidance Agreement'? Also state the elements or tests need to be satisfied to consider an agreement as Impermissible Avoidance Agreement
Ms. Angel, a British national, got married to Mr. Radhey of India in UK on 02.03.2024 and came to India for the first time on 16.03.2024. She left for UK on 19.9.2024. She returned
Z Ltd. is a listed company on recognized stock exchange, registered in Ahmedabad (Gujarat). The management of the company finalized a restructuring scheme being 'Buy-back of its ow
With reference to Transfer pricing, discuss under what circumstances, secondary adjustments are applicable under section 92CE of the Income Tax Act, 1961.
JKL LLP has an income of ₹ 70,00,000 under the head 'profits and gains of business or profession'. One of its businesses is eligible for deduction @ 100% of profits under section 8
'There are certain exclusions from the provisions of General Anti Avoidance Rules (GAAR).' Briefly discuss those exclusions with regards to Income Tax Rules, 1962.
Narendra, aged 54 years, is resident and ordinarily resident in India. His income during previous year 2024-25 is ₹ 14,20,000 from a business in India and ₹ 3,55,000 from a busines

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