List of top Legal Studies Questions on Tax Law asked in AILET LLM

The expression ‘Capital asset’ given under Section 2(14) of the Income Tax Act, 1961, does not include:

The provision regarding the appointment of income-tax authorities is given under ____ of the Income Tax Act, 1961.

For the purposes of Section 13A of the Income Tax Act, 1961, the word ‘Political party’ means a political party registered under ____.

Definition of ‘Plant’ given under Section 43(3) of the Income Tax Act, 1961 does not include

What is the condition prescribed under Section 6 of the Income Tax Act, 1961 for an individual to be classified as a ‘Resident’ in India for tax purposes?

Under which provision of the Income Tax Act, 1961 is the scope of the resident’s ‘total income’ covered?

Following principles are considered as settled while interpreting taxation statutes:

The Supreme Court of India in which case dealt with the validity of the entry tax?