Practical

Paper Code: 
BCP-616
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
9.00
Unit I: 

Case Study on Direct Tax

provisions relating to companies and certain persons other than a company

Case Study on Custom Act, 1962

  • Basic Concept
  • Levy of and exemptions from customs duty

 

9.00
Unit II: 

Case Study on Direct Tax

TDS and TCS

Case Study on Custom Act, 1962

  • Classification of goods
  • Importation, Exportation and Transportation of Goods

 

9.00
Unit III: 



Case Study on Direct Tax

Liability in special cases and Advance Pricing

Case Study on Custom Act, 1962

·       Valuation under Custom Act, 1962

 

9.00
Unit IV: 

Case Study on Direct Tax

Transfer Pricing and Double Taxation

Case Study on Custom Act, 1962

  • Demand and Appeals
  • Refund
  • Provisions relating to Illegal Imports, Illegal Export, Confiscation, Penalty and Allied Provisions

 

9.00
Unit V: 

Case Study on Direct Tax

Model Tax Conventions

Case Study on Custom Act, 1962

  • Settlement Commission
  • Miscellaneous Provisions.

 

Academic Year: