CA Final Direct Tax Laws and International Taxation PYQ May 2025: Question Paper and Solutions

How to Prepare for CA Final Direct Tax Laws and International Taxation

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Question directory and available solutions

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

1. M/s. ABC Limited is an Indian company which has made investment in shares of Indian and foreign companies. During the financial year 2024-25, ABC…
2. Mr. Ramakant Gupta, a practicing Chartered Accountant in Delhi, is engaged in Taxation planning and consultancy for his clients. His client GBR…
3. Relish Pvt. Ltd. (“R”) is an Indian company. Solar Inc (“S”) is a company incorporated in U.S.A. and its income is not chargeable to tax in India.…
4. ABC Bank Limited, a private bank in India has not filed its statement of financial transaction or reportable account in relation to the specified…
5. M/s. Optima Corporation is an Investment fund, regulated by SEBI (Alternative Investment Fund) Regulations, 2012, made under the SEBI Act, 1992. The…
6. Mr. B acquired 1000 Equity shares of PQR Limited for 400 each in May 2020. The company buyback 200 Equity shares of Mr. B, as per the scheme of…
7. Krisha, Kinara and Komal were three partners in a partnership firm, KKK Enterprises. The firm carried on the business of running banquet halls for…
8. M/s Mittal Metals is a Limited Liability Partnership firm (LLP) consisting of three partners J, K and L. Mr. J and Mr. K are working partners as per…
9. Mr. Joseph, a non-resident and a person of Indian origin (aged 49 years), furnished following information for the previous year ended 31st March,…
10. KRA Foundation is a charitable trust registered under section 12AB engaged in the activity of providing old-age homes to senior citizens. The total…
11. M/s Medi Care Foundation, a trust registered u/s 12AB of the Income-tax Act, 1961, runs a hospital. During the financial year 2023-24, it received a…
12. M/s Medi Care Foundation, a trust registered u/s 12AB of the Income-tax Act, 1961, which runs a hospital also paid consultancy fees - 1,00,000 to…
13. Miss. Meera, aged 28 years, a resident individual, provides management consultancy to small and medium-sized corporations in India and abroad. She…
14. Ubclick Inc., a non-resident company (incorporated in Country Y) is engaged in the manufacturing of paints and has factories across the world…
15. M/s Seal India Pvt. Ltd., a domestic company, engaged in business of manufacturing and selling of washing powder and bars. For the purpose of…
16. AntiqueMasters.com is an online portal that provides e-auction for antique items like coins, artifacts etc. and operates only in India. The owners…
17. Indiana Ltd., an Indian company engaged in the manufacturing and trading of electronic projectors. Indiana Ltd. has the following stakes in…
18. Mr. Rajneesh, a resident individual, during the course of assessment proceedings, was found guilty of making false entries in his books of accounts…
19. The assessee, M/s TQR LLP, a registered LLP, is engaged in the wholesale and retail trade of beverages. The assessee debited 5 crores to the Profit…
20. Mr. Baljit, a resident individual, e-filed his return of income for assessment year 2024-25 on 30.07.2024, offered entire interest income of 25…
21. Under BEPS Action Plan 13, BEPS report recommends that countries adopt a standardized approach to transfer pricing documentation, wherein it…
22. Explain "Static approach" and "Ambulatory approach" with regard to meaning of a term as per the domestic law, not defined in the International Tax…
23. Mr. Ram is engaged in trading of mobiles and is the proprietor of M/s. Narang Mobiles. His turnover and aggregate receipts for the financial year…
24. M/s RH Steels Ltd. is a company incorporated in India. It sets up two units, one in a Special Economic Zone (SEZ) and another in non-SEZ area for…
25. ABC Ltd., an Indian company has entered into an agreement for providing technical knowhow with PQR Inc., a company registered in Country A. PQR Inc.…