Veer Narmad South Gujarat University 2010-2nd Year L.LB General Law Of Taxation LL.B.( sem.4 ) . - Question Paper
Second Year LL.B. (Sem. IV) Examination
April/May - 2010
Law of Taxation
RE-1932
Time : 3 Hours] 00
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[Total Marks : 100
Seat No.:
Fillup strictly the details of signs on your answer book.
Name of the Examination :
S. Y. LL.B. (Sem. 4)
Name of the Subject:
Law of Taxation
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-Subject Code No. |
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-Section No. (1,2,.....): Nil |
Student's Signature
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Instructions : (1) As per the Instruction No. 1 of Page No. 1.
(2) Mention proper question number against attempted answer.
(4) Figures to the right indicate full marks.
(5) Cite important court decisions in suppor of your answer.
1 Explain the provisions of Gratuity under the head salary. 12
OR
1 Discuss deductions available from the income from house 12 property under the Income Tax Act, 1961.
2 Explain the provision for Contractors U/s. 44AD and 12 Retail Traders U/s. 44AF under the Income Tax Act, 1961.
OR
2 Discuss provisions of Tax collection at source under the 12 Income Tax Act, 1961.
3 Discuss provisions of Capital Gain under the Income 13 Tax Act, 1961.
OR
3 Discuss provisions of Advance payment of tax under the 13 Income Tax Act, 1961.
4 Write short note (any two) 12
(1) Deduction U/s. 80DD
(2) Deduction U/s.80 U
(3) Deduction U/s 80 C
(4) Agricultural income.
5 Explain any two (Under VAT Act) 12
(1) Appeal
(2) Rectification
(3) Audit Assessment
(4) Check Post.
5 Explain any two (Under Gujarat Sales Tax Act, 1961) 12
(1) Prohibited Goods and Declared Goods
(2) Agriculture and Agriculturist
(3) Re-Sale
(4) Goods
6 Explain any two (Under VAT Act) 12
(1) Recovery of Government dues.
(2) Cancellation of registration certificate
(3) Liability to produce accounts and supply of information.
(4) Provisions of Refund.
6 Explain any two (Under Gujarat Sales Tax Act, 1961) 12
(1) License
(2) Sales Tax authorities
(3) Provisions for determination of disputed questions.
(4) Service of Notice.
7 Define any two (Under Central Sales Tax Act, 1956) 12
(1) Tax on inter state Works Contract.
(2) Sale & Purchase in course of import or export.
(3) Procedure for registration number.
(4) Penalty.
8 Discuss any two cases : 15
(1) The Trusties of Tribune, Press Lahor Vs. CIT-Punjab
(2) Raja Bijoysingh Dudhariya V/s. C.I.T. Calculata
(3) Oil India V/s. The Superintendent of Taxes and others
(4) Hindustan Aeronautics V/s. State of Karnataka.
RE-1932] 4 [ 1000 ]
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Attachment: |
| Earning: Approval pending. |
