CA Final September 2025 MCQ Question Paper with Answer Key Paper 6 Integrated Business Solutions

FOR CA FINAL EXAM PREPARATION

CA Final 2025
MCQ Question Paper ·
Paper 6 Integrated
Business Solutions
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CA Final 2025 MCQ Question Paper
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Paper 6 Integrated Business Solutions Answer Key
DETAILS

September 2025 attempt

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(3)
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While selling the first production batch of cold and hot wallets, DSL charged
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GST@ 12% as per advice of the inhouse legal department and reported the same
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in condensed interim financial statements (six months) for the period ended
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30.09.2024. The said financial statements were pending for approval and in the
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lDSL received a notice from GST department that GST rate applicablea
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for such wallets is 18% and not 12%. Though DSL management had made a
view to contest the demand but in the meantime government issued a clarification
to tax such wallets @ GST 18%. The said decision was taken by government to
bring clarity on wallets, taxability under GST and clear the increasing disputes on
those kinds of items. Management however refused to adjust the interim financial

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statements for creating the provision of difference of GST liability or adding
information in notes to accounts on accountm
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of. government notification.
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DSL further received notice from GSTadepartment
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a A detailed notice was received from the
for two years (2021-22 to 2022-23).
department requiring the company to provide GST reæãs, invoices, stock
register, financial statements and ledgers to verify the compliances relating to
correct claim of input tax credit and payment of GST on sales at the applicable
rates. Company engaged CA Avinash for handling the audit. After going through
documents submitted by the company and conducting necessary verification,
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following issues were raised by GST Superintendent at the time of finalization of
c. oaudit in June 2025: m .co
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s em (i) While scrutinizing the creditor's ledgers it was pointed outglbya the concerned
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GST ofÏcer that company had not made payment to one of the suppliers
within 180 days from the date of invoice. Taxable value of invoice dated
25.10.2021 was� 78,00,000 on which GST@ 18% was charged (CGST:
9% and SGST : 9%) and payment was made on 20.08.2022. It was found
that company had availed and utilized GST input oft 14,04,000 in GST 3B
filed on 20.11.2021. GSTR-3B for August 2022 was filed on 18.09.2022.
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(4)
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(ii) Company had claimed GST input of� 6,72,000 and? 7,50,000 on purchase
of food and beverages used in a canteen in the factory premises during
2021-22 and 2022-23 respectively and expenditure on purchase of food and
beverages was debited under the head Staffwelfare expenses A/c.
(iii) Company had debited a sum of� 36,00,000 in Staff Welfare Account on
account ofpayment to a travel company to provide home travel facility to its
employees when they were on leave. Travel Company charged JOST o'f
f 6,48,000 on the bills raised during the year 2022-23 and company availed
and utilized the IGST as mentioned above in GSTR 3B.
(iv) Company had availed and utilized ITC of� 12,96,000 on four buses (each
with seating capacity of30 persons) purchased in 2021-22 for transportation
of its employees from their residence to ofÏce and back. ITC of� 96,000
availed and utilised in 2022-23 on general insurance and repair &
maintenance ofcars used by employees for ofÏcial purpos.es.
(v) ITC oft 1,26,000 availed and utilized on outdoor catering services for a
marketing event organized for its current and prospective customers during
2022-23.
Superintendent intimated the company to deposit required interest on delay in
payment within 180 days as pointed out at point (0 and reverse the input tax
credit claimed being blocked credit as pointed out at point (ii) to (v) and deposit
the amount along with interest.
Group CFO, CA G, has recently taken up meeting ofproduction department head
(in relation to new products manufacturing) for ensuring that there is no gap
between the orders taken and production done. Total Cost estimate given by the .
production department also includes waste disposal cost of� 2.00 Crores. CA G
analysed the list of expenses and came to know that size of floatable solids
(generated and disposed during production process) is 4 mm as against prescribed

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(5)
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norms of 3mm. He instructed the production head to bring the same within the
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norms prescribed under relevant environmental regulations and ask him to subinit
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the report within three months about the same as this can lead to huge
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environmental penalties. No further investigation was done and the meeting
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closed. After six months, company received the notice from the government a
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department about the same issue of floatable solids and was having no response
to submit. When enquired, management came to know that CFO was aware of
this fact but failed to disclose the same to the management.
DSL is upgrading one of the chips required to be used as input in new laptops
being produced at its factory. The said chip bas to be imported from Gem1any
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where its sole distributor is located. It was decided to import the required quantity
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of Chips under Advance Authorization scheme c
. and accordingly DSL applied for
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e having FOB Value being � 95 Lakbs.
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advance authorization for importing chips
l by 1. 8.2 24. To meet· the export
Company expected to receive the glicence
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obligation arising out of advance authorization, DSL plans to supply the laptops
(with existing technology chip) to Noida Technology SEZ for being used by
them. Production of new laptops started and company wants to make sure that
there should be continuous flow of production and with zero waiting time (means
the product should not waif on next production step) zero defects, avoiding
unnecessary transportation cost, zen> inventory etc. o m
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m. which
c. oDuring the current. financial year, company decided to use a Logose"$Z"
s em was launched by Mr. B when be was carrying on the gsame l a business in
gla proprietorship form. Company has entered into an agreementa with Mr. B
(currently director of DSL) to use the same on the following tem1s and
conditions:
Mr. B grants DSL a non-exclusive, non-transferable license to use
DSL agrees to pay Mr. B an annual license fee off 25,00,000
The license fee is subject to revision upon mutual agreement after �ree
years
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(38)
SZY Marks
5.3 Which of the objectives set by Mandeep Vohra forms part of the Balanced
Scorecard Model?
(A) (i), (ii) and (iii)
(B) (i), (ii), (iii) and (v)
(C) (i), (iv) and (v)
(D) · (i), (ii) and (v)

5.4 Is TJL eligible to make an Initial Public Offer under SEBI (ICDR)
Regulations ?
(A) Yes, because all key financial thresholds are met, and excess monetary
assets are committed to business use.
(B) No, because more than 50% of the net tangible assets are held in
monetary assets.
(C) No, because the operating profit condition is not satisfied in all three
years.
(D) No, because the company changed its name within a year and less than
60% of its revenue came from: the new business activity.

5.5 How much of the income and contract liability should be recognized by
Time Jewellers Ltd. under Gold Card Scheme as per applicable Ind AS?
(A) ' 60,00,000, ' Nil
(B) , 53,26,530 , , 6,73,470
(C) f 52,36,350, '7,63,650
(D) f 54,13,045, , 5,86,955

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(39)
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D!•crlptive Questions :
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5.6 Prepare a statement showing a reconciliation of budget profit to actual profit
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through marginal costing approach for the financial year 2024-25 for Time
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Jewellers Ltd. in respect of its stone manufacturing unit with as much as
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detail asgpossible. a
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5.7 Compute the amount of duty and interest payable by Time Jewellers Ltd. as s
regards removal of imported goods. Ignore agriculture and infrastructure
development cess. Integrated tax leviable under section 3(7) of the Customs
Ta.riff Act is exempt.
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5.8 Compute the book profit under section 11SJB of the Income-tax Act for 5
g layear 2025-26.
Time Jewellers Ltd. for the assessment
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