TU 3 Yrs LLB 1st Year Taxation Law Exam Questions 2079

Tribhuvan University · Taxation Law (LLB 1st Year) · 2079 BS · University Examination — 5 questions — a free old question paper on Goodone.club’s exam-paper archive.

1. “The Income Tax Act 2058 has tried to provide some relief to investors with respect to the loss-adjustment provision.” Do you agree with this statement? Comment with provisions.
2. Define taxation and briefly explain the objectives, functions and principles of taxation.
3. Explain the legal provisions concerning assessment, payment and recovery of house and land tax under the relevant taxation law.
4. State the facts and comment on the ratio enunciated by the Supreme Court in Pasupati Wire Products v. Inland Revenue Department, Tax Office Biratnagar, NKP 2066, Vol. 10, D.N. 8253.
5. Write short notes on any THREE: (a) House rent tax; (b) Tax-related offences; (c) Payment and recovery of VAT; (d) Rights and duties of taxpayers; (e) Nature of taxation.