Practical

Paper Code: 
BCP-516
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

Course Objectives:

To acquaint the students with the various case laws, judicial pronouncements and circulars in the field of direct taxation so as to gain understanding of practical application of Direct Tax laws in different situation.

 

Course Outcomes (COs):

Course

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

Paper Code

Paper Title

BCP 516

Practical
  • CO 176 To acquaint the students with the various case laws  in the field of direct taxation
  • CO 177 To acquaint the students with the  judicial pronouncements and circulars in the field of direct taxation
  • CO 178 To gain understanding of practical application of Direct Tax laws in different situation
  • CO 179 To understand Transfer Pricing and Double Taxation, Model Tax Conventions and provisions relating to companies and certain persons other than a company
  • CO 180 To get acquainted with current direct tax structure

Approach in teaching:

Interactive Lectures, Discussion, Tutorials, Reading assignments

 

Learning activities for the students:

Self learning assignments, Effective questions, Simulation, Seminar presentation

 

Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects

 

6.00
Unit I: 
Case Study on Direct Tax

Basis of charge, residential status, income which do not form part of total income, Income under the head salary, house property

6.00
Unit II: 
Case Study on Direct Tax

Income under the head business and profession

6.00
Unit III: 
Case Study on Direct Tax

Income under the head capital gain Income under the head income from other source Income of other persons included in Assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs.

6.00
Unit IV: 
Case Study on Direct Tax

provisions relating to companies and certain persons other than a company TDS and TCS

6.00
Unit V: 
Case Study on Direct Tax

Liability in special cases and Advance Pricing Transfer Pricing and Double Taxation Model Tax Conventions

Academic Year: 
2020-2021
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