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Customs & other indirect taxes MCQs with Answers

Practise Customs & other indirect taxes and check your answers.

Question 1

A business entity can claim refund of tax on the ground of unjust enrichment in which of the following cases?

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Question 2

Which goods are generally subject to Excise Duty?

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Question 3

Which section of the Income-tax Act, 2025 gives a resident relief from double taxation for income-tax paid in a country with which India has no agreement for the relief or avoidance of double taxation?

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Question 4

In the Income-tax Act, 2025, the transfer pricing provisions, which require income from international transactions to be determined having regard to the arm's length price and lay down the related definitions and documentation requirements, are contained in

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Question 5

Under section 168 of the Income-tax Act, 2025, an agreement entered into by the Board, with the approval of the Central Government, with a person, determining the arm's length price, or the manner of determining it, for international transactions to be entered into by that person is called

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Question 6

The decision in Mafatlal Industries v. Union of India dealt with the issue of

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Question 7

In which of the following judgments, a Constitution Bench of the Supreme Court has held that the sale and installation of a lift is a works contract?

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Question 8

'Doctrine of unjust enrichment' was laid down by the Supreme Court in which one of the following cases ?

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Question 9

Which of the following judgments deals with the concept of unjust enrichment for the purposes of the Customs Act and the Central Excises Act?

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Question 10

Before the introduction of GST in 2017, Service Tax in India was collected by

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Practise for these exams

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