AIBE 19 Tax Law 2024: Syllabus, Topics, Important Cases, Preparation Tips, Books

AIBE 19 Tax Law 2024: Syllabus, Topics, Important Cases, Preparation Tips, Books

Edited By Sansar Singh Chhikara | Updated on Nov 14, 2024 12:13 PM IST | #AIBE

AIBE 19 Tax Law 2024: The Bar Council of India has published the AIBE 19 syllabus on its official website. The AIBE 19 syllabus has changed and three new subjects have been added to the syllabus. Bhartiya Nyay Sanhita, Bhartiya Nagarik Suraksha Sanhita, and Bhartiya Sakshya Adhiniyam are the three new subjects added to AIBE 19 Syllabus. Tax Law is one of the integral parts of the AIBE syllabus. The Tax Law section of AIBE comprises a total of 4 questions and carries 4% weightage in the All India Bar Examination. In this article we will dive in detail about the AIBE Tax Law syllabus, topics, sub-topics, recommended books, important case laws and more.

AIBE 19 Tax Laws Syllabus 2024

The detailed syllabus of Tax Laws subject of AIBE 19 has been given below:

Topic 1: Introduction

Concept of – Tax, Cess, Surcharge; Types of taxes: Direct Taxes, Indirect Taxes; Definition of Income [Section 2(24)] – Application of Income or diversion by overriding title - Capital Receipt v. Revenue Receipt - Tests to distinguish (with special reference to ‗Salami‘); Assessee; Previous Year (section 3); Assessment year; Basis of charge (Receipt, Accrual, and Arisal); General Scheme of Income Tax Act, 1961

Important Cases

  • CIT v. G.R. Karthikeyan, 1993 Supp (3) SCC 222

  • CIT v. Sitaldas Tirathdas (1961) 2 SCR 634

  • C.I.T. v. Sunil J. Kinariwala (2003) 1 SCC 660

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Topic-2: Agricultural Income – Meaning of Agricultural Income [Section 2(1A), 10(1)]

  • Bacha F. Guzdar v. C.I.T., Bombay, AIR 1955 SC 74

  • C.I.T. v. Benoy Kumar Sahas Roy, AIR 1957 SC 768

  • Premier Construction Co. Ltd. v. C.I.T., Bombay City (1948) XVI ITR 380 (PC)

  • C.I.T. v. Maddi Venkatasubbayya (1951) XX ITR 151 (Mad.)

  • Sakarlal Naranlal v. C.I.T., AIR 1965 Guj. 165 9. C.I.T. v. H.G. Date (1971) 82 ITR 71 (Bom.)

  • K. Lakshmanan & Co. v. C.I.T. (1999) 239 ITR 597 (SC)

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Topic-3: Residence and Scope of Total Income

Tests for the determination of the residential status of the Assessee (section 6); Total income of the assessee (sections 4 and 5); Income deemed to accrue or arise in India (section 9); Incidence of tax varies with residential status of an assessee?

Important Cases

  1. V.V.R.N.M. Subbayya Chettiar v. C.I.T., AIR 1951 SC 101

  2. Narottam and Parekh Ltd. v. CIT, Bom. City, AIR 1954 Bom. 67

  3. Vodafone International Holdings B.V. v. Union of India (UOI) and Anr, (2012) 6SCC613

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Topic-4: Heads of Income (Sections 14-59)

Heads of Income (section 14), Rationale; Heads, whether mutually exclusive

Head A: Salaries (Sections 15 to 17) – Chargeability - Meaning of Salary; Perquisites.

Important Cases

  1. Ram Pershad v. C.I.T. (1972) 2 SCC 696: AIR 1973 SC 637

  2. C.I.T. v. L.W. Russel, AIR 1965 SC 49

Head B: Omitted by the Finance Act, 1988 with effect from 1-4-1989]

Head C: Income from House Property (Sections 22 to 27) - Ingredients of section 22 - Annual Value how to be determined - Deductions under section 24 - Deemed owner (section 27)

Important Cases

  1. C.I.T., West Bengal v. Biman Behari Shaw, Shebait (1968) 68 ITR 815 (Cal.)

  2. East India Housing & Land Development Trust Ltd. v. C.I.T. (1961) 42 ITR 49(SC)

  3. R.B. Jodhamal Kuthiala v. C.I.T., AIR 1972 SC 126

Head D: Profits and Gains of Business and Profession (Sections 28 to 44) –Applicability - Deductions - Bad debts

Important Cases

  1. B.D. Bharucha v. C.I.T., AIR 1967 SC 1505

  2. C.I.T. v. Mysore Sugar Co. Ltd., AIR 1967 SC 723

Business Expenditure – Allowability - Tests of distinctions between Business expenditure and Capital expenditure [section 37(1)]

Important Cases

  1. C.I.T. v. Travancore Sugar & Chemicals Ltd., AIR 1973 SC 982

  2. Empire Jute Co. v. C.I.T., AIR 1980 SC 1946

  3. L.B. Sugar Factory & Oil Mills(P.) Ltd. v. C.I.T., AIR 1981 SC 395

  4. C.I.T. v. Jalan Trading Co. (Pvt.) Ltd. (1985) 155 ITR 536 (SC)

  5. BIkaner Gypsums Ltd. v. C.I.T., AIR 1991 SC 227

  6. C.I.T. v. General Insurance Corporation, 2007 (1) SCJ 800

Head E: Capital Gains (Sections 45 to 55) – Definition of capital assets [section 2(14)]; Short term capital assets [section 2(42A)]; Short term capital gains [section 2(42B)]; Long term capital assets and Long term capital gain [section 2(29A) and 2(29B)]; Meaning of

Transfer‘[section 2(47)]; computation (section 45); Transactions not amounting to transfer (sections 46 and 47); Mode of computation (section 48); Meaning of adjusted‘, cost of improvement‘ and cost of acquisition (section 55)

Important Case

  1. N. Bagavathy Ammal v. C.I.T., Madurai, JT 2003 (1) SC 363

Head F: Income from Other Sources (Sections 56 to 59)

  • C.I.T. v. Rajendra Prasad Moody (1978) 115 ITR 519 (SC)

Topic 5: Income of Other Persons included in Assessee’s Total Income (Sections 60 to 64)

Concept of clubbing of income – justifiability - throwing of separate property into the common stock of Joint Hindu Family and subsequent partition of the same section 64(2)

Important Cases

  • Philip John Plasket Thomas v. C.I.T., AIR 1964 SC 587

  • Batta Kalyani v. Commissioner of Income Tax (1985) 154 ITR 59

  • J.M. Mokashi v. Commissioner of Income Tax(1994) 207 ITR 252 (Bom)

  • Mohini Thapar v. C.I.T. (1972) 4 SCC 493

Topic 6: Assessment

Best Judgment Assessment; Income escaping assessment (Sections 139, 142, 143, 144, 145(2), 147, 148, 149, 150, 151 and 153)

Important Cases

  1. State of Kerala v. C. Velkutty (1966) 60 ITR 239 (SC)

  2. C.I.T. v. Burlop Dealers Ltd. (1971) 79 ITR 609 (SC)

  3. Gemini Leather Stores v. The Income-tax Officer, AIR 1975 SC 1268

  4. The Income Tax Officer v. Lahkmani Mewal Das (1976) 3 SCC 757

  5. Srikrishna (P) Ltd. v. Income-Tax Officer (1996) 9 SCC 534

Preparation Tips for AIBE 19 Taxation Law

Here are some preparation tips to ace the Tax Law section of AIBE 19:

  • Understand the syllabus: Before starting their preparations candidates must understand the syllabus of AIBE Taxation Laws. Knowing the syllabus will help candidates segregate and identify topics and plan their preparation accordingly.

  • Revise regularly: Revision is a very key part of preparation. Candidates must make sure that they regularly revise whatever they have learnt. Given the comprehensive syllabus of AIBE, candidates must ensure that they remember and recall whatever they have studied.

  • Practice previous year papers: The Bar Council of India releases the question papers of AIBE after each session. Candidates are advised to practice as many AIBE previous year question papers as possible before the exam. These AIBE PYQs give candidates a good understanding of the pattern.

  • Read Case Laws: Along with the theoretical part, candidates must also read case law to understand the practicality of the topics given in the AIBE 19 Taxation Law syllabus.

Recommended Books for AIBE 19 Tax Laws 2024

Apart from going through The Income Tax Act, 1961, candidates can refer to these two recommended books for AIBE Taxation Law:

  1. Vinod K. Singhania & Kapil Singhania, Taxmann’s Direct Taxes – Law & Practice

  2. Girish Ahuja & Ravi Gupta, Direct Taxes – Law and Practice

Frequently Asked Questions (FAQs)

1. How many questions are asked from AIBE 19 Taxation Law?

The AIBE 19 Taxation Law comprises 4 questions out of 100 questions in the exam.

2. When is the next AIBE exam?

The next AIBE exam will be conducted on December 22, 2024.

3. What is the AIBE 19 exam syllabus 2024?

The AIBE syllabus comprises 19 subjects from the curriculum of 3-year LLB.

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Questions related to AIBE

Have a question related to AIBE ?

Hello,

To prepare for the AIBE (All India Bar Examination) in Hindi, you can use the following resources:

1. **AIBE Study Guides in Hindi**: Look for books like *"AIBE (All India Bar Examination) Hindi Guide"* by Arihant, or LexisNexis publications, which are available in Hindi and cover the entire syllabus.

2. **Previous Year Question Papers**: Download past AIBE question papers in Hindi to practice.

3. **Bare Acts in Hindi**: Study important Bare Acts, available in Hindi, such as the IPC (Indian Penal Code), CrPC (Criminal Procedure Code), and Constitution of India.

Hope this helps you,

Thank you

The BPP is typically required for those who do not have a formal educational qualification equivalent to 10+2.it has nothing to do with aibe exam because it conducted to assess basic level knowledge of law degree student and lay down minimum benchmark for entering into practice of law in addition to assessing candidate's analytical skills.

To take AIBE EXAM you need to do bachelor's degree in law either of five or three years course from a recognised university.if you done your graduation you can take admission in three years law course through direct entry or by giving law entrance exam like CLAT CUET ailet etc.

Hello aspirant,

Along with the release of the AIBE 19 Notification 2024, the AIBE XIX application form is available on the official website. For law graduates who want to practice in India, the Bar Council of India (BCI) administers the All India Bar Examination (AIBE), a national exam. The next exam iteration, AIBE 19 (XIX), will take place on November 24, 2024.

For more information, please visit the following link:

https://law.careers360.com/articles/aibe-19

Unfortunately AIBE Exam is no longer an open-book exam except bare act you can carry this book with you in examination hall.The AIBE is not a tough exam to crack and you are not competing with anyone else for a rank or a seat. All you need is to score 40 marks and pass the exam.you need to understand the syllabus and pattern of the exam before appearing to exam.here you get all necessary tips for preparation

https://law.careers360.com/user/update-profile?destination=https://law.careers360.com/exams/aibe

Hey there,

After passing the AIBE (All India Bar Examination), follow these steps:

  1. Obtain Your Certificate of Practice (COP) : Apply for the Certificate of Practice from your respective State Bar Council. This document allows you to practice law as an advocate.

  2. Enroll with the State Bar Council : Complete the enrollment process with your State Bar Council if you haven't already. This usually involves submitting your AIBE results and other required documents.

  3. Find a Job or Start Practicing : You can either join a law firm, start your own practice, or explore opportunities in legal departments of corporations and government agencies.

  4. Attend Continuing Legal Education (CLE) Programs : Keep up with legal education and stay updated on changes in law by attending workshops and seminars.

  5. Network and Build Your Reputation : Engage with other legal professionals, attend legal events, and build your professional network.

  6. Explore Further Specialization : Consider specializing in a specific area of law if you have particular interests or career goals.

Ensure that you follow all procedural requirements as outlined by your State Bar Council to officially commence your legal practice.

I hope this answer helps you. If you have more queries then feel free to share your questions with us we will be happy to assist you.

Thank you and wishing you all the best for your bright future.

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