25 July 2015
I want to know how to present the answers for questions on case laws in CA - Final exam of Indirect Tax. Is it necessary to mention the name of the case law or only explaining the relevant judgement will be enough?
As per my experience it is very imp to quote case laws in IDT exam. This will help you to fetch extra marks. It is advisable to quite name of case. However if you are not sure about the name simply explain the judgement.
But case laws plays an imp role in IDT paper and start learning the same.
28 July 2015
Changes in CA Final Direct and Indirect Tax subject for November 2015 examination:
Wealth-tax Act, 1957 and Rules thereunder covered in Paper-7 (Direct Tax Laws) are not applicable for November 2015 examination. Kindly refer ICAI notification available at the link below:
http://resource.cdn.icai.org/37411bos234015.pdf
Further Amendments made by the Finance Act, 2014 and various circulars and notifications issued up to 30th April, 2015, will be applicable for Direct Tax and Indirect Tax for CA Final November, 2015 examinations. Applicable assessment year for CA Final Direct Tax Laws paper for November, 2015 Examination will be A.Y. 2015-16.
Download Direct and Indirect Tax cases Relevant for November 2015 examinations from the links given below:
Indirect Tax Case Laws: http://220.227.161.86/35312scasesp8.pdf
Direct Tax Case Laws: http://220.227.161.86/35311scasesp7.pdf