University of Pune 2009 LL.M TAX ON INCOME (2006 Pattern) - Question Paper
Total No. of Questions : 8] [Total No. of Printed Pages : 2
Time : 3 Hours]
[Max. Marks : 60
Instructions :
(1) Answer any four questions.
(2) All questions carry equal marks.
Q.1) Define Income. Every receipt does not bear the character of Income. Comment with reference to Judicial Pronouncements.
Q.2) Partnership is treated as a separate tax-entity under the Income Tax Act, 1961. Comment with reference to salient features of the assessment of
a firm.
Q.3) What is meant by Best Judgement Assessment ? Discuss circumstances when the Income Tax Officer can make a Best Judgement Assessment under the Income Tax Act, 1961. What are the remedies available to the assessee against such assessment ? Refer decided cases.
Q.4) Examine provisions relating to Collection and Recovery of Tax under the Income Tax Act, 1961.
Q.5) Critically examine object, scope and implication of the law relating to set off and carry forward of losses under the Income Tax Act, 1961. Refer decided case laws.
Q.6) Comment on the following :
(a) The incidence of Income Tax depends upon the residential status of an Assessee.
(b) Unexplained Investments and Expenditures
Q.7) Examine provisions relating to Appeals and Revision under the Income Tax Act, 1961.
Q.8) Write short notes on the following :
(a) Income Escaping Assessment
(b) Chargeability of Income under the head Profits and Gains of Business or Profession
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