Prepared by Ahmad Khan, Shweta Suman and Mohd Tabrez
QUESTIONAIRE ANALYSIS (SEM-VI)
LB-604 Taxation Law
Sr No. Questions asked on Topics Frequency Marker 2017 2018 2019 2020 2021 2022 2023
1 Concept of application of income & diversion of income (charged) 4 20 Q1a,b Q1, Q2 Q1 Q1a,b
2 Clubbing of Income (avoidance, escaping) (Husband-Wife) Sec. 64 4 20 Q7 Q6 Q7 Q7
3 Concept of residential status of an individual assessee/HUF 3 20/10 Q3a,b Q3 Q3a
4 Concept of agricultural income, chargeability, exemption 3 20 Q3 Q2 Q2
5 Difference b/w Business and capital expenditure (Sec. 37(i) & 57(iii)) 3 20 Q4 Q5 Q3b, Q6
6 Determine value of house property for imposing tax 2 10 Q4b Q5
7 Chargeability of income from house property 1 20 Q5
8 Income not included in total income Sec. 10(1) 1 20 Q2
9 Expenditure Deductible u/s 37 1 20 Q5
10 Grounds of reopening the assessment & safeguards (sec. 148 notice) 1 20 Q6
11 Taxable under head of "Saleries" for the employees 1 20 Q4
12 Income deemed to accrue or arise in India (Sec 9) 1 10 Q4a
13 Whether MD of company taxable under 'Salary' for 10% remuneration 1 10 Q6a
14 Law laid down in N Bhagwati Ammal vs CIT, 2003 1 10 Q6b
15 Capital Receipt & Revenue Receipt 1 10 Q8a
16 Deemed Owner (income from house property) 1 10 Q8b
17 Mutual exclusivity of Income 1 10 Q8c
18 Bad debts 1 10 Q8d
19 Heads of Income Sec. 14 1 10 Q4a
20 Expenditure Deductible u/s 57(ii) 1 10 Q4b
21 Capital asset & gain 1 10 Q8a
22 Best Judgement Assessment 1 10 Q8b
23 Place of effective management 1 10 Q8c
