The GST Council - Changes in GST Under Art 279A - Essay Writing Law Assignment Help

Assignment Task:

1. When the GST Council recommends certain changes in GST under Art 279A, the legal value of its recommendations can be best understood as: 

a. Persuasive but not binding recommendations

b. Binding recommendations

c. Binding subject to approval by the President 

d. The recommendations are as good as the law of the land

2. If Anjaani sells her residential property for a consideration of Rs 1 crores, earns capital gains of Rs 35 lakhs, and buys another residential property worth 34 lakhs within 2 years of selling the first residential property; thereafter, sells the second residential property for 40 lakhs, 3 years after purchasing it, the cumulative taxable capital gains of Anjaani from both the sales would be:

a. Rs 7 lakhs, because ___

b. Rs 34 lakhs, because ___

c. Rs 1 lakh, because ___

d. No taxable capital gains

3. Awara, a Pakistani citizen, arrived in India on 4 July 2019 and left on 31 December 2019. Presuming Awara last came to India in July 2015 for 30 days, does Awara’s duration of stay in 2019 make him resident of India under the Income Tax Act, 1961 for the Assessment Year 2020-21?

a. Yes

b. No

c. Insufficient information in the question, we also need to know _______

d. Yes, but not ordinarily resident 

4. Here There Ltd, is a company incorporated in India, but managed from Mauritius. In its returns the company claimed that it was not a resident of India under the Income Tax Act, 1961. Applying the POEM test, how can the revenue authorities refute this claim?

a. By determining how many of its employees are working in India and percentage of company’s total assets in India 

b. By computing the passive and active income of Here There Ltd and location of its Board meetings.

c. All of the above

d. POEM test cannot be applied in this case 

5. Deshbhakt, an Indian patriot, who never visits or likes to come to India lost his job as a historian and archaeologist in US due to Covid-19. He decided to offer lessons on Indian history and archaeology to Indian residents. The lessons were of course online. The 3 students who enrolled for his course paid him Rs 2,50,000 each; the tax liability of Deshbhakt in India is:

a. Nil

b. Entire amount is taxable but only if the Indian Tax Dept is able to prove his PE or Business Connection in India

c. There is no need to prove PE or Business Connection. The entire amount is taxable since it is Fee for Technical Services

d. Taxable under the criteria of Significant Economic Presence under Sec 9

6. In the Financial Year (FY) 2019-20, Shaad E was supposed to pay Rs 1 lakh per month as alimony to his ex-wife Jannat but he didn’t do so. Despite court orders to make monthly payments, Shaad E didn’t pay the alimony per month but instead convinced Jannat that he will pay her a lumpsum amount for 12 months after the FY 2019-20 ends. Who is liable to pay income tax on the 12 lakhs of unpaid alimony for the FY 2019-20?

a. The Husband (Shaad E)

b. Wife (Jannat) 

c. Both are liable for Rs 6 lakhs each

d. None 

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