CA Final Direct Tax Laws and International Taxation PYQ November 2024: 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

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

1. A charitable institution, engaged in education of Yoga in India, registered under section 12AB of the Income-tax Act, 1961 for the previous year…
2. Mr. Bela Kapoor, furnishes the following particulars for the previous year 2023-24. What would be the amount of deduction allowable under section 35…
3. Mr. K, Managing Director of Kairon Metals Private Ltd, holds 70% of its paid up capital of 20 lakhs. The balance as at 31.03.2023 in General Reserve…
4. M/s Gamma Ltd. is an Indian company engaged in providing consultancy and business advisory services. During the previous year 2023-24, it received…
5. Madhav, a non-resident Indian aged 45 years, furnishes following particulars of income earned by him in India during the previous year 2023-24: (i)…
6. BCD Realty Trust is a business trust registered under SEBI (Real Estate Investment Trusts) Regulations, 2014. Details of its income for the previous…
7. Kansal Cements Ltd., a resident company set up in the year 2010 is engaged in the manufacture of cement. Its Statement of Profit and Loss (from…
8. Salsy Limited has two units one engaged in manufacture of textile goods and the other involved in manufacturing of chemicals. As a restructuring…
9. The net result of the business carried on to a branch of US based foreign company in India for the year ended 31.03.2024 was a loss of 28 lakhs…
10. Examine each of the following independent cases of charitable trust/ institutions based on the relevant provisions of the Income-tax Act and…
11. Astha Foundation is a not for profit trust that runs a secondary school and a hospital. The trust had total receipts of 1.2 crores from school and -…
12. Care for All Foundation is claiming exemption under section 10(23C)(vi). On 15.11.2023 it gets notified under section 10(46). The foundation intends…
13. Mr. Ashok, aged 66 years, a resident individual furnishes the following particulars of income earned by him in India and Country N for the…
14. Discuss the relevant provisions of the Income-tax Act, 1961, with respect to collection/deduction of tax in the following situations: (i) Mr.…
15. On 1st October, 2023. Mr. Aman makes payment of 9,00,000 towards cost of overseas tour programme package to Mr. Robert, a seller of an overseas tour…
16. Dream 44 is an online gaming portal. Mr. Z is a user of this portal and he has a credit balance of 10,000 in his user account with Dream 44 as on…
17. Surya Ltd., an Indian Company, is engaged in manufacturing activities by importing raw material from Sun Inc. of UK. Sun Inc. has a total loan of 1…
18. Answer any two out of the following three sub-parts viz (i), (ii) and (iii) (i) Mr. Balram Kumar, a jeweller was intercepted by Police personnel…
19. Due to the nature, complexity and volume of the accounts of M/s. ABC Private Limited, during the assessment proceedings, the Assessing Officer…
20. M/s SBE Cellular Limited, a domestic company, had entered into franchisee agreement with various distributors for sale of its prepaid connections.…
21. What do you understand by Automated Digital Services as per UN model? List out the services (at least 4) mentioned in paragraph 6?
22. What is meant by Hybrid Mismatch Arrangement? What are the ways in which hybrid mismatch arrangements are used to achieve unintended double…
23. M/s. PQR Waste Management Pvt. Ltd., a domestic company, engaged in developing, operating and maintaining a solid waste management system filed its…
24. A. The management of M/s. KKT Private limited, Chennai planned to acquire 5 JCB machines for business purposes. The total depreciation on such…
25. B. Mr. Dhaval, aged 45 years, is making investment in Equity shares at recognised stock exchange through registered broker. During previous year…
26. M/s. ABC Limited, an Indian company makes an application to Board of Advance rulings in relation to the tax liability of M/s. Pinicer Inc, a…