CS Final Group III : Direct and Indirect Taxation Law and Practice - June 2009

This Paper has 53 answerable questions with 0 answered.
Roll No………
Time allowed : 3 hoursMaximum marks : 100
Total number of questions : 8Total number of printed pages : 3
PART — A
(Answer any two questions from this part.)
1.(a)Choose the most appropriate answer from the given options in respect of the following:  
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(1 mark each)
  
 (b)Write notes on the following :  
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(5 marks each)
  
2.(a)Compute the liability towards dividend distribution tax under section 115–O in following cases –  
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(3 marks)
  
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(6 marks)
  
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(4 marks)
  
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(4 marks)
  
3.(a)The Income–tax Act, 1961 provides for filing of electronic returns and for paying tax electronically.  
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(2 marks each)
  
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(2 marks)
  
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(6 marks)
  
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(6 marks)
  
PART — B
(Answer any four questions from this part)
4.(a)Re–write the following sentences after filling–in the blank spaces with appropriate word(s)/figure(s):  
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(1 mark each)
  
 (b)Distinguish between the following :  
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(4 marks each)
  
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(5 marks)
  
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(5 marks)
  
7.(a)Explain the powers of the Central Government to increase the duty of excise under section 3 of the Central Excise Tariff Act, 1985 in following cases :  
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(2 marks each)
  
 (b)Discuss the reasons whether CENVAT credit will be admissible in the following cases :  
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(2 marks each)
  
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(4 marks)
  
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(3 marks)
  
8.(a)State, with reasons in brief, whether the following statements are true or false:  
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(2 marks each)
  
 (b)State whether there are provisions under the service tax laws for the following :  
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(1 mark each)