University Of Pune Question Paper,LW - 913 : TAX ON INCOME,2010 Question Paper,LL. M. ( Semester - III )

University Of Pune Question Paper
LL. M. ( Semester - III ) Examination - 2010
LW - 913 : TAX ON INCOME
(Old Course)
Time : 3 Hours] [Max. Marks : 60
Instructions :
(1) Answer any four questions.
(2) All questions carry equal marks.
Q.1) State and explain incomes which are exempted from tax under the Income
Tax Act, 1961.
Q.2) Critically examine provisions of the Income Tax Act, 1961 regarding various
deductions to be made in computing total income of an assessee.
Q.3) Examine provisions relating to ‘Appeal and Revision’ under the Income
Tax Act, 1961.
Q.4) Critically examine object, scope and implication of the law relating to Set
Off and Carry Forward and Set Off of Losses under different heads of
Income under the Income Tax Act, 1961.
Q.5) State and explain expenses which are expressly inadmissible under the head
Profit and Gains of Business or Profession under the Income Tax Act,
1961.
Q.6) Critically examine provisions relating to ‘Procedure for Assessment’ under
the Income Tax Act, 1961.
Q.7) Discuss the following :
(a) Collection and Recovery of Tax
(b) Basic Principles of the Charging Section of Income Tax
Q.8) Write notes on the following :
(a) Power and Procedure of Settlement Commission
(b) Unexplained Investments and Expenditures

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