PRACTICAL

Paper Code: 
25TPT233
Credits: 
02
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to develop an understanding of solving practical problems related to tax liability of HUF, Firms, and AOPs. They also gain knowledge about GST Portal and related provisions.

 

Course Outcomes: 

 

Course outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course

Title

 

25TPT233  

 

 Practical

CO31:Develop proficiency in solving practical taxation issue pertaining to HUF and AOPs

CO32: Analyze the tax related problem of Firms

CO33: Explain the procedure related to filing of ITR for HUF

CO34: Acquire knowledge about the procedure for generation of E-way Bill n on GST Portal.

CO35:Explore the documentation process of GST Returns and Refunds

CO36: Contribute effectively in course-specific interaction

Approach in

teaching:

Interactive Lectures, Discussions, Tutorials, Problem solving sessions, Presentations

 

 

Learning activities for the students:

Self-learning assignments, Case Study Analysis, Presentations, Group Discussions

Continuous Assessment Test, Semester End Examinations, Quiz, Solving Numerical Problems, Assignments, Class Presentations, Individual and group projects.

 

6.00
Unit I: 
Practical problems relating to Assessment of HUF and AOP

                                           

  • Practical problems relating to Assessment of HUF
  • Practical problems relating to Assessment of AOP

 

6.00
Unit II: 
Practical problems relating to Assessment of Firms

 

  • Practical problems relating to Assessment of Firms

 

6.00
Unit III: 
E-filing for HUF

 

  • Filing of Income Tax Return for HUF

 

6.00
Unit IV: 
E-way Bills

                                                                                                   

  • Procedure for generation of E-way Bill on GST portal

 

 

6.00
Unit V: 
Filing of GST Returns

                                                                                            

  • Study of Various Forms for filling of GST Returns and claiming Refunds
Essential Readings: 
  1. Illustrated Guide To Goods And Services Tax- Ca Rajat Mohan (Bharat Publications)
  2. Biginner’s Guide To Gst- Vandana Bangar, Yogendra Bangar (Aadhya Publications)
  3. Income Tax- Agarwal, Jain, Sharma, Shah, Mangal (Ramesh Book Depot)
  4. Income Tax-Patel, Chaudhary, Sharma, Modi, Bardia

 

References: 
  1. Professional Approach to Direct Taxes- Girish Ahuja& Ravi Gupta (Bharat Law House Pvt Ltd, New Delhi
  2. Direct Tax Laws- T.N Manoharan, Snowwhite Publications (P) Ltd
  3. Direct Tax Law and Practice- V.K Singhania  (Taxmann Publication, New Delhi)
  4. Basics of GST- Nitya Tax Associates (Taxmann’s Publications)
  5. GST- A Practical Approach—  Vashistha Chaudhary, Ashu Dalmia, Shaifaly Girdharwal (Taxmann’s Publications)

 

 

Academic Year: 
2025-2026
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