Winner thinks before doing
loser thinks after doing.....
From my point of view,CA is tough only when whole concentration is not given on "UNDERSTANDING" rather than craming and all that..
Also i understand Mr.shinoj that his thought is not wrong but ICAI reduse result level and increase CA"s reputation over the world....So Be Strive For Clearing CA Examination....Keep Study...raise your passion..
Ronak Darji