SUGGESTED SOLUTIONS. KE3-Fundamentals of Taxation & Law. All Rights Reserved. KE3 Page 1 of 16

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2 A B A A B C 1.1 ( KE3 Page 2 of 16

3 : : Ø`. 450,000 12% Ø`. 54,000 Ø`. (10,000) Ø`. (40,000) Ø`. 4, : : KE3 Page 3 of 16

4 2.5 : (i) ( ) KE3 Page 4 of 16

5 03 2 : 2.2/2.2/2.4 KE3 Page 5 of 16

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7 B 1 ks;sh m%yak wxl bf.kqï m%;sm,h - 5'1.1 wfkhdkh tl`.;djh" wmrdkqu; lsíu" wjyh;djh yd m%;snkaokh ud¾.fhka m%odks-ksfhdach;aj in`o;djhla we;s jk wjia:d meyeè,s lsíu ksjerè ms<s;=r - B 4.2 bf.kqï m%;sm, -1'4'1/1'4'2 ieu wdh;khlu kshduk ld¾hndrh meyeè,s lsíu jr,;a.kldêldí wdh;kh" Y%S,xld.skqïlrK m%ñ;s kshduk ukav,h" iq/l=ïm;a yd úksuh fldñiu" fld<u fldgia yqjudrej" wdfhdack ukav,h" iud.ï frðiag%d¾ ld¾hd,h" f¾.= fomd¾;fïka;=j" uy nexl=j ^úksuh yqjudre wxyh& ksjerè ms<s;=r - C 4.3 bf.kqï m%;sm,h - 7'2'1 mdßf;daisl i`oyd jq ysñlu meyeè,s lsíu ksjerè ms<s;=r - D 4.4 bf.kqï m%;sm,h - 8'2'1 my; i`oyka mk;a fláfhka meyeè,s lsíu wxl 5 ork uqo,a úy=oaëlrkh je,elaùfï mk;" 2006 wxl 19 ork.kqfokq mk;" mß.kl wmrdo mk;" mdßfnda.sl wdrlaik mk;" 2003 wxl 36 ork nqoaêuh foam< mk; ksjerè ms<s;=r - B 4.5 bf.kqï m%;sm,h - 6'3 l,anÿ ksjerè ms<s;=r - A,l=Kq 10) KE3 Page 7 of 16

8 m%yak wxl bf.kqï m%;sm,h - 2'4'1 bgq lsíu" tl`.;djh" jh¾:ùu yd lvlsíu ^wfmalais; lvlsíu o we;=,;aj&.súiqula wjidk jk wdldrh meyeè,s lsíu.súiqula my; wdldrj,g wjidk l, yel. -.súiqu bgq lsíu - th wjidk lsíu i`oyd miqj we;s lr.kakd tl`.;djhla u.ska - -.súiqfï fldkafoaishla i;h jyfhkau lv lsíu u.ska -.súiqfï wfmalais; lvlsíula u.ska -.súiqu jh¾: ùu - ks;sh l%shd;aul ùu u.ska md¾yjhla nqkaj;andjhg m;aùu md¾yjhla nxfldf,d;andjhg m;aùu my< uügfï whs;sjdislula by, uügfï whs;sjdislula iu.súiqfï jeo.;a j.ka;shla wfkla md¾yjfha wkqoekqu ke;sj hï md¾yjhla úiska fjkia lsíu fyda wj,x.= lsíu 5.2 bf.kqï m%;sm,h - 1'1'1 Y%S,xldfõ ks;s moao;sfha m%odk wxy y`ÿkd.eksu yd tajdfha N+ñldjka.ekSu kvq ;Skaÿ ks;sh hkq WmßudêlrKh úiska fok,o ;Skaÿh' kvq ;Skaÿ ks;sh ks;s uq,y%hla fõ hkafka woyi fï ;Skaÿ ks;sh f,i l%shd;aul jk njhs' fjk;a jpkj,ska lsjfyd;a" hï kvqjl fok,o ;Skaÿj iudk lrekq iys; fjk;a kvq u; nkaokd;aul kvq ;Skaÿ ks;sh úiska idok ks;s" ks;s fyda wêlrk ;SrK f,i o KE3 Page 8 of 16

9 5.3 bf.kqï m%;sm,h - 7'3 idmamq yd ld¾hd, fiajl mk; my; i`oyka ia:dk idmamq yd ld¾hd, fiajl mk; hgf;a zidmamqz hk w¾:h hg;g jefü' - is,a,r fyda f;d. jhdmdrhla mj;ajdf.k hk ia:dkhla - fkajdisl fydag,hla - wdydr mdk whs;uhka wf,ú lrkq,nk jhdmdrhla mj;ajdf.k - fldkavh lemsu fyda fldkavh ielisu ms<sn`o jhdmdrhla mj;ajdf.k hk ia:dkhla - fjk;a kshu lrkq,enq jhdmdrhlmj;ajdf.k hk ia:dkhla 5.4 bf.kqï m%;sm,h - 8'2'1 my; i`oyka mk;a fláfhka meyeè,s lsíu wxl 5 ork uqo,a úy=oaëlrkh je,elaùfï mk;" 2006 wxl 19 ork.kqfokq mk;" mß.kl wmrdo mk;" mdßfnda.sl wdrlaik mk;" 2003 wxl 36 ork nqoaêuh foam< mk; ksfhda.hl m%odk,laik my; mßèh - uqo,a úy=oaêlrkh i`oyd fhdod.;a.skqula" foam<la fyda wdfhdackhla yd iïnkao ljr fyda.kqfokqjla ;ykï lrk ksfhda.hls - fujeks ksfhda.hla n,d;aul úug kï th uydêlrkh u.ska ;yjqre l, hq;=h - idudkhfhka ksfhda.hla uydêlrkh úiska os¾> lrkq Èk y;la olajd j,x.= fõ - ksfhda.hla mj;sk úg tu ksfhda.h n,mj;ajk.skqula" foam,la fyda wdfhdackhla iïnkaoj flfrk ljr fyda.kqfokqjla Y=kH yd jkq we; KE3 Page 9 of 16

10 5.5 bf.kqï m%;sm,h - 3'6'1 iswhst*a yd t*á î.súiqï w;r fjki y`ÿkd.eksu iswhst*a.súiqula yd iïnkao fufiah'.súiqfï i`oyka úia;rj,g wkql+, NdKav keõ.; lsíu' uqyqo u.ska NdKav m%jdykh lsífï.súiqula we;s lr.eksu" fï hgf;a uq,a.súiqu úiska m%ldys; ia:dkh fj; NdKav m%jdykh isÿjkq we;' NdKav i`oyd bkafjdhsia m;%hla ilia lsíu NdKav.; lsífuka idodrk ld,hlg miq fk!ndr m;%h" rlaik iy;slh yd bkafjdhsish.ekqïlre fj; heùu" túg.ekqïlreg NdKav,.d jq úg tajd,nd.eksu fyda.uk w;r ;=r NdKav ke;s ù kï ta i`oyd w,dn b,a,sug wjia:dj,efí' KE3 Page 10 of 16

11 2 fldgi m%yak wxl 6 bf.kqï m%;sm,h - 2'1'1 j,x.=.súiqul wjyh;d tkï w¾mkh yd m%;s.%ykh" ffk;sl ne`osula we;s lr.eksfï wjyh;djh" m%;siagdj ^ f,aisfhda tk¾ñia ixl,amh o iys;j&" YlH;djh yd wdld;sh" tl`.;djh" w¾mkh yd m%;s.%ykh".súiqï YlH;djh".súiqïj, wdld;ska" iyu;sfha i;h;djh wdos ixl,am ks¾jpkh lsíu (a) jhi wjqreÿ 18 g jvd wvq fyhska jrek nd, jhialrefjls" idudkh Í;sh kï nd,jhialrefjlag ks;suh ne`osula we;s flfrk.súiqïj,g we;=,;a úh fkdyels njhs" tfy;a fuu idudkh Í;shg ;sfnk jh;sf¾lhla jkafka.súiqu tu nd, jhialdrejdf.a wohdmk mrud¾:hla i`oyd jq.súiqula jk úfgl yd tjeks.súiqula nd, jhialrejdg ydksodhl fkdjk úfgl nd,jhialrefjlag ks;suh ne`osï we;s flfrk.súiqïj,g t,eôh yels njh fuu isÿùu ;=, fhdað;.súiqu wdoqksl;aj.súiquls' tkï jrekg ks;sfha m%dfhda.sl me;slv.ek mqyqkqjla fuys os,efnkq we;' tu ksid tn`ÿ.súiqulg we; t,eôh yels w;r th Tyq u; n,d;aul jkq tu ksid jrekg Tyqf.a udud jk lre iu fhdað; wdoqksl;aj.súiqug we;=,;a úh yelsh (b) ks,a furü Neale v Merrett [1930] WN 189 kvqfõ lrekqj,g fuu isÿùfï lrekq iudkh' fuys os j,x.= w¾mkhla mj;s" j,x.=.súiqula we;súsug kï rú úiska j,x.= l, hq;= w;r th yd fldkafoais úrys; úh hq;=h. tkuq;a rù úiska l< m%;s.%ykh isñ; yd fldkafoais iy.; tlla jk w;r th uq,a w¾mkhg jvd fjkiah' fuh m%;s-w¾mkhls. fuu m%;sw¾mkh fyda fldkafoais iy.; m%;s.%ykh ksid uq,a w¾mkh wj,x.= jkafkah. ksid fuu wjia:dfõ os uks yd rù w;r j,x.=.súiqula we;s ù fkdue;.,l=kq 10) KE3 Page 11 of 16

12 m%yak wxl 7 (a) bf.kqï m%;sm,h - 3'2'1 NdKav úlsksfï.súiqulg wod, jk jhx. fldkafoais iy m%;s{dndr meyeè,s lsíu' tlajr úlsksula yd úlsksu i`oyd jq tl`.;djhla hk wjia:d olgu n,mdk <èùßõú my; mßèh' jhx. - NdKav úlsksul os úlskqïlreg tu NdKav úlsksfï whs;sh we;s njg jhx. fldkafoaishla we;' - úlsksug tl`. ùul os úlskqïlre u; jk jhx. fldkafoaishla jkafka NdKavj, whs;sh.ekqïlreg udre jk wjia:dfõ os tu NdKav úlsksug úlskqïlreg whs;shla ;sìh hq;= njhs' -.ekqïlreg NdKavj, ùúø<ôùß {ÞæßõÚ oeíug whs;sh we;s njg jhx. m%;s{dndrhla mj;s' -.súiqu we;s lr.eksug fmr.ekqïlre úiska fkdoek isá ljr fyda wu;r ý$ø$<æúùß µ{$ß à<{úø æúùß NdKav ksoyia njg jhx. m%;s{dndrhla mj;s' (b) bf.kqï m%;sm,h (i),shul whs;sh my; wjia:d i`oyd wod, jkq we;' - Kh ms,sn`o ljr fyda i`oykla isÿ fkdfldg NdKav úl=kd ;sfnk úg' - Khg NdKav úl=kd ;sfnk kuq;a Kh ms<sn`o kshuhka l,a bl=;a ù ;sfnk úg' -.ekqïlre nqkaj;andjhg m;a ù ;sfnk úg" (ii) ñ, fkd,;a úl=kqïlreg wod,j,shul whs;sh my; wjia:dj, os wysñ jkq we;' - NdKav bj;a lr.eksfï whs;sh r`ojd.eksfuka f;drj Tyq wod, NdKav.eKqïlreg,ndoSu i`oyd ûü<${æµ æþð fyda nvq Ndr.kafkæÞ fj; Ndr os ;sfnk úg" -.ekqïlre fyda Tyqf.a ùúµ $ß õµ æþ úiska NdKavj, ika;lh Úõ]$ùÔæÞÙ<,ndf.k ;sfnk úg" - fuu whs;sh w;ayßkq,enq úg",l=kq 10) KE3 Page 12 of 16

13 m%yak wxl 8 (a) bf.kqï m%;sm,h - 5'4'1 iene wêldßh" m%o¾yksh wêldßh yd wêldßh fkdue;s wjia:dj, lrkq,nk l%shd iïnkao ksfhdað;hskaf.a j.lsu meyeè,s lsíu' vdd ä ÀÚÍ< kka Drew v Nunn [1879] 4 Q.B.D. 661 kvqfõ os fï yd iudk lrekq Woa.; úh' fuu kvqfõ os þ$ì $< Ñ&Úùß ÆÙ ÀÚÛèõß wdydrj, ñ, f.ùug &ß<$Æ ûôø`â $ hg;a njg wêlrkh ;Skaÿ lf,ah' fmdÿ Í;sh kï ûüø$ùú $µèß udkisl àáæ]$ùôõ$< úiska ksfhdach;aj.súiqula wjidkhg m;a lrkq,nk njhs' tfy;a ksfhdað;hd f;jk md¾yjhla & ê.súiqula we;s lr.kakd úg m%odkshdf.a udkisl àáæ]$ùôõ$< ms<snoj f;jk md¾yjh µù$ À`ù &Ú µ ß kï tjeks.súiqulska m%odkshd nkaokhg,lafõ' tu ksid fida¾ *qâ fikag¾ fj;ska iqks;d Khg.;a NdKavj,g f.ùug wkqr ne`os isà' (b) bf.kqï m%;sm,h - 5'7'5 yjq,a jhdmdr ks;sh wkqj yjq,a jhdmdr Tmamqfõ úê úodkj,g hg;aj kj {<ÔÙßæØ`µ<æÞ jhdmdrhg y`ÿkajd osfï os ta i`oyd ish yjq,alrejkaf.a leue;a;,nd.eksu wjyh fõ' ish u yjq,alrejka úiska w;aika ;nkq,enq yjq,a jhdmdr Tmamqj yjq,a jhdmdrh md,kh lrk jhjia:dj f,i l%shd;aul fõ' fjk;a lrekq w;r tu yjq,a jhdmdrfha yjq,alrejkaf.a whs;sjdislï yd hq;=lï tu.ska olajkq,efí' fuu isÿùfï os yjq,a jhdmdr Tmamqfõ ÑµÁßÂÚõ <èùßõú flñskaf.a leue;a; u; we;s lrkq,enqjla neúka iqis;a {<ÔÙßæØ`µ<æÞ ùu flúkag je,elaúh fkdyel',l=kq 10) KE3 Page 13 of 16

14 m%yak wxl 9 3 fldgi (a) bf.kqï m%;sm,h - 6'1'3 rlaik.súiqulg wod,j wod, jk Wmßu úyajdih" rlaihh ysñlu yd ydks mq¾kh ^iïmq¾k yd w¾o rlaik o we;=,;aj& meyeè,s lsíu rlaik èúñ&ô æß,nd.eksug wfmalaid lrk ;eke;a;d rlaik iud.u úiska,ndfok whÿï m;%hla fyda fhdackd m;%hla msrùu l, hq;=h' tf,i,ndÿka ms,s;=re jeo.;a lreklg wod,j wi;h fõ kï,nd.;a rlaik èúñ&ô rlailhdf.a wnsu;h wkqj wj,x.= lrkq,eìh yel' keu rlaik.súiqulg wod,j olakg,efnk b;du jeo.;a,laikhla jkafka rlaikh whÿï lrk mqoa.,hd rlailhdg lrekq fy,sorjq lsífï os Wmßu úyajdifhka hqla;j l%shd fldg ;sìh hq;= ùuh' Wmßu úyajdih kï uq,o¾ufha woyi rlaikh wfmalaid lrk mqoa.,hd rlailhdg Tyq úiska okakd fyda oek.; hq;= rlaikhg wod, ish,q lrekq fy,sorjq l, hq;= njh' túg rlailhdg ;ud úiska.kq,nk wjodku ms,sno ksis f,i ;lafiare lsíug bv,efí' fok,o lrekq wkqj rlaik whÿï m;%h ;=, óg fmr bèßm;a l< whÿï m;% m%;slafiam ù ;sfío hk m%yakh idcqj bèßm;a ù fkd;snqko fuu lrek rlailhdg ;ud.kakd wjodku ms<snúà ksis ;lafiarejla lsíug WmldÍ jk jeo.;a lrekls' ä ùú&$ µ æø`ó µ{ùú ÀØÓ µù$æúî ûûðì Ñ&Úùß ãûí ÑÁß<$&µ ùß Ôæßõ< æüú $ æúîµè ÕÙøÌ æòæúî ð µ{ßõþ Ò à`õ. tu ksid rlaik èúñ&ô bj; oeóug rlaik iud.ug mq q_jk. KE3 Page 14 of 16

15 (b) bf.kqï m%;sm,h - 4'2'1 (i) fpla m;la f¾lkh lsífï ffk;sl n,meu fplam; yryd iudka;r f¾ld folla wèkq,eîu th f¾lkh lsíu fõ' Bg wu;rj fuu f¾ld w;r jpk,shkq,eìh yel' tu f¾lkh wod, fplam; i`oyd f.ùu nexl= ljqkagrh u.ska fkdj nexl=.s isÿl, hq;= njg nexl=j fj; lrkq,nk ksfhda.hla fõ' qu yryd (ii) úúo j¾.j, f¾lk jhjydrfha os Ndú;d jk m%odk f¾lk j¾. my; mßèh' idudkh f¾lkh fplamf;a iudka;r bß folla u.ska f¾lkh lrkq,en ta ;=, z.kqfokq l, fkdyelz hk fhÿu fhdod fyda th fkdfhdod ;sfí kï th idudkh f¾lkhla f,i ie,fla' úfyai f¾lkh fplamf;a z.kqfokq l, fkdyelz hk jpkh iys;j fyda rys;j f¾lkh iu ku i`oyka fõ kï th úfyai f¾lkhla fõ'.kqfokq l, fkdyels f¾lkh z.kqfokq l, fkdyelz hk jpk iys;j f¾lkh lrkq,enq tu fplam;,nd.;a mqoa.,hdg tu fplam; iïnkaofhka th,ndÿka mqoa.,hdg ;snq whs;shg jvd fyd`o whs;shla,efnkafka ke;' wdodhl f.a.skqu i`oyd flfrk f¾lkh úksuh ì,am;a mkf;a fï j¾.fha f¾lkh ms,sn i`oyka fkdjqj;a fuh nexl= m%cdj úiska ms,s.kakd jhjydrhls' f¾lkh iu by; jpk fhdod ;sfí kï bka woyia jkafka wdodhl f.a.skqug mukla uqo,a ner l, hq;= njh',l=kq 10) KE3 Page 15 of 16

16 solution suggested ² KE3 Page 16 of 16 KE3-Fundamentals of Taxation & Law : Executive Level Examination 2016

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isxy, wiïndjh l%shd( kj ú.%yhla pñ,,shkf.a fchiag m¾fhaik iydhl NdId ;dlaik m¾fhaikd.drh fld