University Of Pune Question Paper
LL. M. ( Semester - IV ) Examination - 2010
LW - 012 : CURRENT TAX PROBLEMS AND TAX REFORMS
(Old Course)
Time : 3 Hours] [Max. Marks : 60
Instructions :
(1) Attempt any four questions.
(2) All questions carry equal marks.
Q.1) Critically evaluate Tax System in India and state with reasons whether the
same satisfies criteria of a Good Tax System.
Q.2) Critically examine powers of the Income Tax Authorities relating to Survey,
Search and Seizure under the Income Tax Act, 1961. How long the seized
assets and record may be retained by the Income Tax Authorities ? Describe
how the retained assets are dealt with ?
Q.3) Examine provisions relating to Claim for Exemption of Income of Charitable
Trusts or Institutions under the Income Tax Act, 1961.
Q.4) Critically examine concepts of Black Money, Tax Evasion and Tax
Avoidance in the light of judicial pronouncements and recommendations of
various Tax Committees.
Q.5) “Hindu Undivided Family is treated as a separate taxable entity for the
purpose of Income Tax Assessment.” Comment.
Q.6) Explain Concept of ‘Agricultural Income’. Critically examine whether
Government of India is justified in not taxing fully agricultural income under
the Income Tax Act, 1961.
Q.7) Write notes on any two of the following :
(a) Tax Planning
(b) Problems of Double Taxation
(c) Problems of Tax Recovery
LL. M. ( Semester - IV ) Examination - 2010
LW - 012 : CURRENT TAX PROBLEMS AND TAX REFORMS
(Old Course)
Time : 3 Hours] [Max. Marks : 60
Instructions :
(1) Attempt any four questions.
(2) All questions carry equal marks.
Q.1) Critically evaluate Tax System in India and state with reasons whether the
same satisfies criteria of a Good Tax System.
Q.2) Critically examine powers of the Income Tax Authorities relating to Survey,
Search and Seizure under the Income Tax Act, 1961. How long the seized
assets and record may be retained by the Income Tax Authorities ? Describe
how the retained assets are dealt with ?
Q.3) Examine provisions relating to Claim for Exemption of Income of Charitable
Trusts or Institutions under the Income Tax Act, 1961.
Q.4) Critically examine concepts of Black Money, Tax Evasion and Tax
Avoidance in the light of judicial pronouncements and recommendations of
various Tax Committees.
Q.5) “Hindu Undivided Family is treated as a separate taxable entity for the
purpose of Income Tax Assessment.” Comment.
Q.6) Explain Concept of ‘Agricultural Income’. Critically examine whether
Government of India is justified in not taxing fully agricultural income under
the Income Tax Act, 1961.
Q.7) Write notes on any two of the following :
(a) Tax Planning
(b) Problems of Double Taxation
(c) Problems of Tax Recovery
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