Direct Tax MCQs (CA & CMA Final) 🏆

Air India Ltd. has paid an amount of ₹20 lakhs on 01.04.2023 to Airports Authority of India towards landing and parking charges for the month of April, 2023. Which of the following statements is correct?

Anonymous Quiz

13%

No tax is deductible at source on such payment

64%

Tax is deductible at source@2% u/s 194C on such payment

13%

Tax is deductible at source@2% u/s 194-I on such payment

10%

Tax is deductible at source@10% u/s 194-I on such payment

205 voters705 views11:13

Direct Tax MCQs (CA & CMA Final) 🏆

Forwarded from CA Final DT CA Saket Ghiria

RT Ltd. earned ₹15 lakhs by way of transfer of carbon credit. ₹5,00,000 has been incurred in earning that income. The tax liability in respect of carbon credit is ____________.

Anonymous Quiz

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Direct Tax MCQs (CA & CMA Final) 🏆

Forwarded from CA Final DT CA Saket Ghiria

CA Final DT Question Bank (First 2 Chapters).pdf

2.4 MB

CA Final DT Question Bank (First 2 Chapters)

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Direct Tax MCQs (CA & CMA Final) 🏆

Forwarded from CA Final DT CA Saket Ghiria

CA Final DT 60 Super Imp. May 24 Question Answer.pdf

2.2 MB

👉👉 CA Final DT 60 Super Important Questions for May 24 Exams

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Direct Tax MCQs (CA & CMA Final) 🏆

Forwarded from CA Final DT CA Saket Ghiria

Do find some time and watch the Additional Case Laws issued by ICAI for May 24 and Nov 23 Exams. You can watch even in 1.25 speed. These cases are most important from exam point of view.

https://youtu.be/H-77NRQcbxY?si=582msz4vRFo_1GEg

https://youtu.be/1mWDZA6L_0E?si=q6ggVUEAOJHpPO77

YouTube

CA Final Direct Tax New Case Laws for May 24

957 views16:21

Direct Tax MCQs (CA & CMA Final) 🏆

https://youtu.be/XCLJ9zOrOng?si=Sl9enSQ3A95Sc9Nk

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CA Final DT May 24 Paper Overview & Analysis

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Direct Tax MCQs (CA & CMA Final) 🏆

Forwarded from CA Final DT CA Saket Ghiria

Important: ICAI has released Judicial Updates file for Nov 24 Exams which contains total 9 Case Laws. A brief analysis of these case laws is as under:
1) Mahle Anand Filter Systems Pvt. Ltd. v. ACIT (2023) SC - Not a totally new Case Law as covered in May 24 Judicial Updates file also.
2) CIT v. KBD Sugars and Distilleries Ltd. (2023) SC - Already covered in May 24 JUF.
3) Secunderabad Club v. CIT (2023) SC - Already covered in May 24 JUF.
4) CIT (International Taxation) v. Air India Ltd. (2023) SC - Already covered in May 24 JUF.
5) BDR Finvest Pvt. Ltd. v. DCIT (2024) Delhi HC - Totally New Case Law (TDS Chapter).
6) Bharti Cellular Ltd. vs. ACIT (2024) SC - Totally new case law (TDS Chapter).
7) CIT v. Industrial Development Bank of India Ltd. (2023) SC - Already covered in May 24 JUF.
8) Godaddy.Com LLC vs ACIT (2023) Delhi HC - Totally New Case Law (NR Taxation Chapter)
9) Duraiswamy Kumaraswamy v. PCIT (2024) Madras HC - Totally New Case Law (DT Relief Chapter)

Cases which were already given in May 24 Judicial Updates File by ICAI is already discussed. Discussion Link https://youtu.be/H-77NRQcbxY?si=cbdvnO3IVproSXKh
Discussion Video of Totally New Case Laws will come soon. Stay tuned.

YouTube

CA Final Direct Tax New Case Laws for May 24

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Direct Tax MCQs (CA & CMA Final) 🏆

Forwarded from CA Final DT CA Saket Ghiria

CA Final DT Nov 24 Case Laws Analysis.pdf

4.4 MB

Analysis File of CA Final DT Nov 24 Case Laws 📘

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Direct Tax MCQs (CA & CMA Final) 🏆

Forwarded from CA Final DT CA Saket Ghiria

Solve DT MCQs Online. 👇
https://www.youtube.com/@saketghiria/community

Posting of MCQs will be started in the Channel also.

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CA. Saket Ghiria

Welcome to the Official YouTube Channel of Saket Ghiria Classes.
Our Website - www.saketghiria.com/
Email us - info.casaketghiria@gmail.com
Phone No. 09910674854
WhatsApp No. 09910674854
LinkTree - https://linktr.ee/casaketghiria

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Direct Tax MCQs (CA & CMA Final) 🏆

This video will clear all doubts regarding Direct Tax Code, 2025 and Income Tax Act, 1961. Watch in your free time.

https://youtu.be/zjQKw09dLgg?si=prDA8Msl5sqxXksP

YouTube

Applicability of Direct Tax Code 2025. Is Income Tax Act, 1961 gone? Clear all confusion.

784 views10:40