Dear Friends,
Our subject and topics are too subjective. In practical life many things are not certain untill supreme court gives its own findings which is never thought of sometime.
It is also experienced that view changes with time as well as a result our AS & statutes are also getting revised time and again
It is better to have your own interpretation skill and none of the study material can be referred first time for the exam preparation. CA Exam is not just studying at last moment and passing.
As per my opinion in this website very few of the opinion are posted after detail study. Every body answers without having proper knowledge ever so called "experts" as well.