CA Final Direct Tax Laws and International Taxation MTP November 2026: Question Paper and Solutions

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Question directory and available solutions

36 indexed questions. Open a question to read its full statement and available answer.

1. ABC Ltd., a company incorporated and tax resident in Country X, is a non-resident foreign company for Indian income-tax purposes. During the…
2. M/s Riddhi Ltd. is an Indian company engaged in providing consultancy and business advisory services. During the previous year 2025-26, it received…
3. Manish Tarder, a partnership firm, earned a Gross Total Income of ₹ 300 lakhs during the previous year 2025-26 relevant to Assessment Year 2026-27.…
4. The following are standalone multiple-choice questions.
5. The net profit of Mahi Ltd. as per its statement of profit and loss for the year ended 31.03.2026 amounted to ₹ 27,22,000 after debiting/ crediting…
6. M/s. Gaurav & Co., a partnership firm in India, is engaged in development of software and providing IT enabled services through two units, one of…
7. M/s. Manav, a firm, consists of four partners namely, X, Y, Z and M. They shared profits and losses equally during the year ended 31.3.2025. The…
8. S Ltd. is a company incorporated in Canada and 65% of its shares are held by G (P) Ltd., an Indian company. S Ltd. has its presence in India also.…
9. Examine and discuss each cases mentioned below. All Charitable Trusts registered under section 12AB as per the provisions of the Income-tax Act,…
10. (I) Xylo Ltd., operating in India, is the dealer for the goods manufactured by Yoyo Ltd. of Japan. Yoyo Ltd. owns 55% shares of Xylo Ltd. and out of…
11. You are required to discuss the provisions related to tax deducted/collected at source for the below mentioned independent scenarios and amount of…
12. Mr. Karan, an individual resident in India aged 52 years, furnishes you the following particulars of income earned in India, Country "X" and Country…
13. Step 2 home Pvt. Ltd. filed its return of income under section 139(1) on 15th September, 2024 for A.Y. 2024-25. The return was found to be…
14. Mr. Rinku, an individual whose total sales in the business of food grains for the year ending 31.3.2026 was ₹ 305 lakhs, did not maintain books of…
15. An Income-tax authority did not file an appeal to the Income-tax Appellate Tribunal against an order of the Commissioner (Appeals) decided against…
16. Describe the three-tier structure for transfer pricing documentation mandated by BEPS Action Plan 13. Which provisions under the Income-tax Act,…
17. Correct & Co, a firm engaged in retail business, employed 30 new employees on 1.4.2025 on a monthly salary of ₹ 24,500 to be paid by account payee…
18. In the following independent circumstances, discuss whether the provisions of GAAR would be applicable: (I) Alphabet Inc., a company incorporated in…
19. Explain the correctness or otherwise of the following statements giving proper reasons thereof: (i) Mr. Jatin, a resident individual, is aggrieved…
20. Mr. Arjun Mehta (36 years), an Indian citizen, working in India in an MNC got a job opportunity outside India during the previous year 2025-26.…
21. Seva Jyoti Foundation, a charitable trust, is registered under section 12AB of the Act. On 1.4.2025, it got merged with another entity not eligible…
22. The Assessing Officer surveyed Royal Hotels, which was within his jurisdiction, at 11:30 p.m. on 15.8.2025 for the purpose of obtaining information…
23. Standalone Multiple Choice Questions.
24. Sheetal Industries Ltd. engaged in production and marketing of diversified products was incorporated in the year 2005. The net profit of Sheetal…
25. P and R, are individuals, aged 28 years and 30 years respectively, who constitute an Association of Persons, sharing profit and losses in the ratio…
26. AILES Inc (a foreign company)., a notified Foreign Institutional Investor (FII), derived the following incomes for the financial year 2025-26:…
27. The following are the particulars of income of four investment funds for P.Y. 2025-26: Particulars A B C D in lakh Business Income 2 (2) 5 Capital…
28. "Nirmaan Welfare Charitable Trust" is registered under section 12AB and is engaged in providing free medical facilities. During the Previous Year…
29. Mr. Bhushan, an Indian citizen aged 51 years, left India for the first time on 1 st April 2021 to settle in Country X. But owing to some personal…
30. (i) Lalit Hotels and Resorts Limited is engaged in business of owning, operating and managing hotels during the previous year 2025-26. The tips are…
31. PG Ltd., an Indian Company, has borrowed ₹ 90 crores on 01-04-2025 from M/s. Capital Inc, a company incorporated in London, at an interest rate of…
32. Answer any two of the following three sub-parts (i), (ii), (iii) on the basis of decided case laws, bringing out the following – Issue involved…
33. "In addition to allocating the taxing rights and elimination of double taxation, there are various other important considerations while entering…
34. A search was conducted u/s 132 of the Income-tax Act, 1961 in the case of ABC Jewellers (P) Ltd., a gold jewellery retail chain, on 28.2.2025. As…
35. Specify with reason, whether the following acts can be considered as: (A) Tax planning; or (B) Tax management; or (C) Tax evasion. I. Mr. R has FDR…
36. M/s. PQR is a firm liable to tax@30%. The following are the particulars furnished by the firm for A.Y.2026-27: Particulars of total income ₹ (1) As…