CA Final Direct Tax Laws and International Taxation MTP September 2025: Question Paper and Solutions

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

1. Integra Consulting Pvt. Ltd. is a professional firm engaged in providing consultancy and business advisory services. The company offers a wide array…
2. Mrs. Vandana, an Indian citizen and non-resident in India, furnished the following information for the previous year 2024-25: (i) Dividend (gross)…
3. Safe World is a Charitable trust registered under section 12AB, with its main object of providing education to poor. During the P.Y.2024-25, it…
4. Aarav Textiles Pvt. Ltd. is a manufacturing company engaged in the production and export of high-quality textiles and leather goods. The company…
5. GlobalLink Trading Pvt. Ltd. withdrew a total of 1.80 crores in cash from its current account with National Bank Ltd. during the financial year…
6. Zenith Global Ltd., a company incorporated in the United Kingdom, has established a liaison office in India after obtaining the necessary approval…
7. Blue Cloths Ltd. is engaged in the manufacture of fabrics since 01-06-2014. Its Statement of Profit and Loss for the previous year ended 31st March,…
8. The profit and loss account of the Disha Darpan & Associates, a partnership firm, showed a net profit of 95 lakhs after debiting/crediting of the…
9. Gill, a foreign national and a cricketer came to India as a member of Australian cricket team in the year ended 31st March, 2025. He stayed for 40…
10. Wonder, a Real Estate Investment Trust (REIT), registered under relevant SEBI Regulations, holds 65% shares in Water Ltd. Wonder REIT provides the…
11. Mr. Varun, an Indian citizen aged 44 years, left India for the first time on 1st April 2022 to settle in Country 'B'. But owing to some personal…
12. Examine and compute the liability for deduction of tax at source, if any, in the cases stated hereunder, for the financial year ended 31st March,…
13. NeoVentures Ltd., Australia, holds 30% equity shares in Akshaya InfraTech Pvt Ltd., India. Akshaya InfraTech Pvt Ltd. develops software and also…
14. Answer any two of the following questions three sub-parts, viz. (i), (ii) and (iii)
15. Explain the concept of the Mutual Agreement Procedure (MAP) as provided under international tax treaties. What differentiates the OECD Model…
16. M/s GreenTech Innovations Pvt. Ltd., a resident Indian company, is planning to enter into a collaboration with a German firm for technology…
17. Mr. Pradeep started his interior decoration profession in 2023. His total income receipts for the F.Y. 2024-25 are 65 lakhs. The details of receipts…
18. Taara Limited has three Units – H, I and J. It transferred its Unit J to Joshi Limited by way of slump sale on 1st April, 2024. The Balance Sheet of…
19. An investment fund (Investment Fund X) incorporated in India in the form of a LLP has 35 unit holders each holding 2 units. The particulars of…
20. Shiva Pvt. Ltd. files its return of income for the P.Y. 2024-25 on 30th September 2025 declaring loss of 14,00,000. The rate of income-tax…
21. G Ltd., a resident Indian Company, on 01-04-2024 has borrowed 80 crores from M/s. M Inc, a Company incorporated in Country F, at an interest rate of…
22. Mr. Tarun, a resident individual, sells handmade crafts exclusively through CraftKart Ltd., an e-commerce platform. He started his business on 01st…
23. GlobalFin Services Ltd., a company incorporated in an IFSC (International Financial Services Centre), is engaged exclusively in the business of:…
24. M/s. Zenpack Manufacturing Pvt. Ltd., an Indian company engaged in the manufacture of eco-friendly packaging products, operates a production…
25. (ii) Without prejudice to the answer to (i) above, assuming that transfer pricing provisions are applicable in this case, and the Assessing Officer…
26. (i) "Helping Hands Foundation", a charitable trust registered under section 12AB of the Income-tax Act, got merged with another entity on 01st April…
27. Mr. Raghav Sharma, aged 39 years, is a resident individual, and his income for the financial year relevant to Assessment Year 2025-26 arises from…
28. Examine and compute the liability for deduction of tax at source, if any, in cases stated hereunder, for the financial year ended 31st March, 2025,…
29. EcoPack Solutions Pvt. Ltd., an Indian company, is engaged in the manufacture of eco-friendly packaging materials, with its manufacturing facility…
30. Determine whether the income arising from the transfer of shares of GreenCore Global Ltd. is chargeable to tax in India in the hands of Lucas…
31. The Commissioner of Income-tax issued notice to revise the order passed by an Assessing Officer under section 143. During the pendency of…
32. Due to the nature, complexity and volume of the accounts of M/s. Nexgen Analytics Private Limited, during the assessment proceedings, the Assessing…
33. "The arm's length price determined by the Tribunal, which is the final fact-finding authority, is final and cannot be the subject matter of scrutiny…
34. Examine and state the correctness or otherwise of each of the following in the context of BEPS Action Plan and Income-tax Act, 1961 and answer in…
35. The Indian branch of Slack Ltd, Country Y has carried out some transactions with ZH Co. Ltd., Bengaluru in the financial year 2024-25. The value of…
36. From the following details compute the taxable income of Mr. Mohan for the sale and purchase of Bitcoins and NFT made during the year: Date…
37. BlueEdge Consulting Private Limited, engaged in the business of consulting services, remitted substantial amounts to Australia as per the…