Taxation Nov 19 Model Exam – CA Intermediate

MCQ Direct Tax and Indirect Tax:

I. B

II. A

III. D

IV. C

V. B

VI. C

VII. B

VIII. B

IX. B

X. A

XI. B

XII. C

XIII. C

XIV. A

XV. C

XVI. C

XVII. A

XVIII. C

XIX. D

XX. D

XXI. C

XXII. B

Descriptive Questions:

1. A

Taxation Nov 19 Model Exam – CA Intermediate

Taxation Nov 19 Model Exam – CA Intermediate

b)

Taxation Nov 19 Model Exam – CA Intermediate

c)

Taxation Nov 19 Model Exam – CA Intermediate

Taxation Nov 19 Model Exam – CA Intermediate

D)

2. A

Taxation Nov 19 Model Exam – CA Intermediate

b)

Taxation Nov 19 Model Exam – CA Intermediate

3. A

Taxation Nov 19 Model Exam – CA Intermediate

Taxation Nov 19 Model Exam – CA Intermediate

B)

C)

Taxation Nov 19 Model Exam – CA Intermediate

4. A

Taxation Nov 19 Model Exam – CA Intermediate

B)

Taxation Nov 19 Model Exam – CA Intermediate

Therefore, the income to be clubbed in the hands of Mrs. Kapoor’s husband for A.Y.2019-20 is Rs.1,20,000.

C)

Taxation Nov 19 Model Exam – CA Intermediate

5. IDT begins

Taxation Nov 19 Model Exam – CA Intermediate

Taxation Nov 19 Model Exam – CA Intermediate

6. A

B)

c)

Taxation Nov 19 Model Exam – CA Intermediate

d)

7. A

Taxation Nov 19 Model Exam – CA Intermediate

B)

Taxation Nov 19 Model Exam – CA Intermediate

8. A)

B)

Taxation Nov 19 Model Exam – CA Intermediate

C)

Recipient of supply of goods or services or both, means —

(a)where a consideration is payable for the supply of goods or services or both, the person who is liable topay that

consideration;

(b)where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made

available, or to whom possession or use of the goods is given or made available; and

(c)where no consideration is payable for the supply of a service, the person to whom the service is rendered,and (i)

any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the

supply,and (ii) shall include an agent acting as such on behalf of the recipient in relation to the goods or services or

bothsupplied