Faculty of Law, Jamia Millia Islamia, New Delhi

Question Paper, May, 2020

Subject : Tax Law-I

B.A.LL.B. VI Semester Regular/Self Finance.

Important Instructions:

1. All questions are compulsory and carry equal marks.

2. Words limits for each answer is 1000 to 1500.

3. Answer should be submitted by email to eakramuddin@jmi.ac.in latest by 4:00pm on 26.05.2020.

Unit- I

Que. 1. Define the word 'Income' and 'Agricultural Income' under Income Tax Act 1965 with the help
of decided cases.

Unit- II

Que. 2. What do you mean by 'Income from Salaries'. Explain the concept of diverson of income and
application of income by citing leading cases.

Unit- III

Que. 3. Discuss the concept of 'Profits and Gains from Business or Profession' and distinguish between
capital expenditure and revenue expenditure. Complete your answer with the help of leading cases.

Unit- IV

Que. 4. Explain the idea of Clubing of Income of other person in Assessee's total income. Complete your
answer with the ruling of cases Batta Kalyani v. CIT (1985) 154 ITR 59 and J.M. Mokashi v. CIT
(1994) 207 ITR 252 (Bom). with regard to the clubing of income.

Unit- V

Que. 5. What do you mean by Assessment and Best Judgment Assessment?