2022-2023 StudyChaCha

#1
April 18th, 2013, 06:13 PM
 Super Moderator Join Date: Nov 2011

Can you provide me the syllabus for MBA Direct Taxation &MBA Notes Direct Taxation?

As you are looking for the University of Pune MBA direct Taxation Question paper, here I am sharing the same:

Q.1) Write Short Notes : (Any two)
a) Capital expenditure Vs Revenue expenditure
c) Person
d)Tax Evasion Vs Tax Avoidance

Q2) What is relation between residential status and incidence of tax?

Q3) a) Explain deduction under section 24?
b) X owns a property at Pune (Municipal value :- 1,64,000, Fair rent Rs. 2,16,000 standard rent rs. 1,80,000) The house is let out upto January 31,2007(Monthly rent is being 14,000) From February 1,2007. The property is self occupied for own residential purposes. Expenses incurred b X are : Municipal Tax Rs. 6000, repairs Rs.2100 insurance Rs. 1100 interest on borrowed capital Rs.1,20,000. Find out income of X from house property for the assessment year 2007-08.

Q4) Mr. Rahul is working in Abc Ltd. Calculate his income from salaries for the
Assessment year 2007-2008 from the following details
Basic salary Rs. 80,000 p.a.
Dearness allowance Rs.2000 per month
House allowance Rs.2500 per month
Actual rent paid Rs. 2000 per month
Children education allowance for two children Rs. 120 per month
Hostel education allowance for two children Rs. 120 per month
The employer contribution Rs. 9000 to recognized provident fund.

Q5) a) Explain Amalgamation Vs De-merger.
b) What are the expensesthat are deductible under section 37(1) of income tax act 1961

Q6) X sells his house, the sale proceeds are Rs. 5,80,000 in 2006-2007. the house acquired in 1985-86 for rs 18000 . The cost of improvement is Rs. 70,000 in the year 1991-92. Calculate Capital gains.
Cost inflation index was 2006-2007 : 519
1991-92 : 199
1985-86 : 133

Q7)Discuss the tax implication in the following situations

a) Personal expenses of Rs. 6,000 were debited to the profit and loss A/c.
b) Rent paid for the premises rs. 10,200 was by mistake written on the credit side of the profit and loss a/c
c) Loss of rs. 70,000 on account of embezzlement by an employee.
d) Furniture costing rs. 15000 was purchased and debited to profit and loss a/c. The profit was the calculated as rs. 1,00,000. The furniture was put use for more than 200 days.
e) Office expenses of Rs 3500 and audit fee of rs 4000 was debited to the profit and loss a/c and the net profit rs 4,50,000.

Q8)
a) Explain the following special provisions for computing income of an assessee engaged in the business of civil construction.
b) Explain the special provisions for computing the income of an assessee engaged in the business of retail trading

University contact details:
University Of Pune
Park Rd, Pune, Maharashtra ‎
020 2560 1099 ‎

The Pune University offered the MBA Direct Taxation program. This program is management based program it is provide the good quality education in management fields.

Course
MBA Direct Taxation

Eligibility
You should have passed graduation in any stream from nay recognized university with minimum 50% marks in aggregate.

Here I am giving you the syllabus for MBA Direct Taxation program. This syllabus is as follows:

1. Accessibility Criteria (6)
Definitions, Basic concept, person, Assessment year; previous year, assesses, Residential status; Incidence of tax, income exempt from tax.

2. Computation of Income Under Various Heads

3. Income –tax Payment and Assessment (5)
Tax deduction at source; advance tax; self-assessment tax; assessment procedure
regular and best judgment assess revision, rectification and appeal, provision relating
to interest and refund of tax.

4. Tax Planning (8)
Tax planning in capital budgeting decision, leasing, hire purchase or buy decision
raising of capital: equity, debt or preference share, transfer pricing and its impact.

5. Companies (7)
Computation of taxable income, residential status of company, taxable income and tax
liability, tax on income received from venture capital companies and venture capital
funds

You are looking for the MBA Notes Direct Taxation. I am sharing you the MBA Notes Direct Taxation Books Recommended

This following Books Recommended:-

1. Direct Taxes – Law and Practice – Vinod Singhnia
2. Direct Taxes – Ravi Kishore
3. Direct Taxes – J. P. Jakhotiya
4. Direct Taxes- Ahuja
5. Bare Acts and rules of the relevant taxes

Last edited by Aakashd; December 16th, 2019 at 09:18 AM.

#2
February 24th, 2014, 11:37 AM
 Unregistered Guest

I am looking for the University of Pune MBA direct Taxation Question paper; can you provide me the same???
#3
January 14th, 2016, 12:20 PM
 fayaz sokwala Guest

am the beginer for mba start can you please send me notes on taxation