CA Inter Taxation MTP May 2025: Question Paper and Solutions

How to Prepare for CA Intermediate Taxation

Solving past MTPs, RTPs, and suggested answers from previous examination windows is essential to mastering time management under the time limit applicable to your exam paper. Review step-by-step working notes, legal case precedents, and accounting disclosures with instant 24/7 AI tutor assistance via CApex.

Question directory and available solutions

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

1. Manisha is a research scholar pursuing her PhD. She is unmarried and her parents are living in Ahmedabad, Gujarat. Her parental grandparents and…
2. Mrs. Ritu is a retired Government employee. She was born on 01.04.1942 in India. She is residing in Delhi. She stayed with her elder son Mr. Nakul…
3. In P.Y. 2024-2025, Mr. Arun has transferred the following long term capital assets: Asset transferred Full Value of Consideration (₹) Cost of…
4. While deciding liability of an individual to deduct tax on payment of fees for professional services, which of the following is immaterial -
5. Mr. Brajesh has set up a unit in SEZ in May, 2017. The total turnover, export turnover and net profit for the year ended 31.3.2025 were 120 lakhs,…
6. Mrs. Smita, an Indian citizen, is in employment with an overseas company located in UAE. She is not liable to tax in UAE. During the P.Y. 2024-25,…
7. Examine & explain the TDS implications in the following cases along with reasons thereof, assuming that the deductees are residents and having a PAN…
8. Mr. Rishabh, a salaried employee in a private company, provides you with the following information for the year ended on 31-03-2025: Basic salary -…
9. Mr. Ravi, a resident in India, owns two house property, one in Delhi and another in Kanpur. The property in Kanpur is self-occupied by Mr. Ravi,…
10. Mr. Gagan, a Classical singer of Bengal and his wife Mrs. Rashmi furnish the following information relating to the A.Y. 2025-26. ₹ 1 Income of Mr.…
11. Mr. Vijay, an Indian citizen residing in Chennai, files his return of income every year on time. He has Aadhaar number as well. He has not intimated…
12. In each of the following independent situations, you are required to examine whether these persons are required to file their return of income or…
13. In each of the following independent situations, you are required to examine whether these persons are required to file their return of income or…
14. OCT Pvt. Ltd. is a registered company and have retail store of merchandise located in 25 States in the country. For the purpose of clearance of…
15. M/s Sakshi & Co, a partnership firm registered under GST, is undertaking various Government projects. The firm has let out on hire the following…
16. Saundarya Bazaar Pvt. Ltd., registered in Maharashtra sells Makeup Kits via an E-commerce operator BeautyBoost.com. Mrs. Dhwani placed an order of…
17. Sundrop & Associates made an application for cancellation of GST registration in the month of March due to closure of its business. Its application…
18. M/s Popli & Co., a partnership firm, registered supplier under GST in Bhopal (Madhya Pradesh State), has provided the following information for the…
19. Pearl & Beauty Pvt. Ltd. has provided the following particulars relating to goods sold by it to Colourful Pvt. Ltd. Particulars ₹ List price of the…
20. Determine the place of supply in the following independent cases:- (i) Mr. Motilal, a Chartered Accountant in Gurugram, Haryana, (registered in…
21. M/s. Sona Bank Limited, a scheduled commercial bank, has furnished the following details for the month of August: Particulars Amount [ in crores]…
22. Ranvijay Associates registered in Gujarat deals in industrial grade iron and steel products. The proprietor of Ranvijay Associates sold TMT Iron…
23. The aggregate turnover of Action Services Ltd., Delhi, exceeded 20 lakh on 12th August. He applied for registration on 3rd September and was granted…
24. State the activities which are treated as supply even if made without consideration.
25. Under the GST law, taxes on taxable services supplied by the Central Government or the State Government to a business entity in India are payable by…
26. Who can be registered as Goods and Service Tax Practitioners under Section 48 of the CGST Act, 2017?
27. Ms. Chandni, aged 45 years, provides the following data of her gross receipts for the financial year 2023-24 and 2024-25. She is engaged in agency…
28. Mr. Harsh (age 45 years) is appointed as senior executive officer in Ambition India Limited, Mumbai on 01.02.2024 in the scale of…
29. Ms. Ridhima (age 32 years), an interior decorator, has professional receipts of 25,60,000 for the previous year 2024-25. She also earned - 1,25,000…
30. Arun's gross total income of P.Y. 2024-25 is 2,45,000. He deposits - 45,000 in PPF. He pays electricity bills aggregating to 1.20 lakhs in the…
31. Mr. Vivek is an advocate and furnishes you the receipts and payments account for the financial year 2024-25. Receipts and Payments Account Receipts…
32. On 22.09.2024, Mr. Prabhjot, aged 55 years, an Indian citizen left India for the first time to work as a CFO of a company in Australia. He visits…
33. Examine & explain the TDS implications in the following cases along with reasons thereof, assuming that the deductees are residents and having a PAN…
34. Mr. Amit, the proprietor of Amit Enterprises, owns two business units. On 1st April 2024, he transferred Bawana unit by way of a slump sale for a…
35. Mrs. Anjali, a U.S. citizen, is a resident and ordinarily resident in India for the financial year 2024-25. She owns a house property in Chicago,…
36. Mr. Mayank, aged 65 years, resides in Hyderabad, provides the following information relating to the financial year ended 31.3.2025. Particulars ₹…
37. Who is authorized to verify return of income in case of the following assessees: i. Local authority ii. Firm, having no managing partner iii.…
38. Enumerate list of circumstances where an updated return u/s 139(8A) cannot be furnished?
39. PMC Ltd. has its manufacturing unit in the State of Rajasthan. Further, it has ancillary units in the State of Madhya Pradesh and Gujarat and is…
40. Aanya & Co., a partnership firm, is engaged in retail trade since 1st April. The firm became liable for registration on 1st October. However, it…
41. M/s. Sahni & Co., a partnership firm imported the following services during February, 2025: (i) Architect services from Mr. Vipul, a partner of the…
42. Mr. Animesh, a sole proprietor generated E-Challan on 5th December for payment of taxes for the month of November. This E-Challan will be valid only…
43. Amaze Ltd., Delhi, a registered supplier, manufacturing machineries has made a taxable supply of machinery during the month of March. It furnished…
44. Strap Ltd., a registered supplier, has supplied machinery to Defend Ltd. (a supplier registered in the same State). It provides following…
45. Examine whether the activity of import of service in the following independent cases would amount to supply under section 7 of CGST Act, 2017: (i)…
46. Briefly examine the taxable value of supply in the following independent cases: (i) Rangi Transporters, a registered Goods Transport Agency (GTA)…
47. Determine the time of supply in the following cases: (i) GPT & Co. carried out service of cleaning and repairs of tanks in an apartment complex, for…
48. Examine whether the liability to register compulsorily under section 24 of the CGST Act, 2017 arises in each of the independent cases mentioned…
49. M/s SME & Co. have defaulted in filing the return under Section 39 of the CGST Act, 2017 i.e. GSTR-3B for the month of March within the specified…
50. Which accounts and records are required to be maintained by a registered person?
51. Which are the commodities which have been kept outside the purview of GST? Examine the status of taxation of such commodities after introduction of…