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Case Laws in Companies Act and Taxation

10 May 2007

In a Case Law question, is it necessary to mention the Case Law name? What is the allocation of marks for the Case Law Name?

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6 Replies

Gayathri Kumar (55 Points)
Replied 10 May 2007

If u are in final, I think it is better to mention the case law name (though i m not sure of the mark allocation).. But make sure u quote the correct case law. In case u r not very sure about it better avoid writing.. Atleast u wont lose marks.

This will apply to mentioning Sections too..

Regards
Gayathrikumar

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Sc (205 Points)
Replied 10 May 2007

In Final, if the question directly concerns a case law, then it will have to be quoted. it will fetch u better marks. otherwise, u will not lose marks for not quoting case laws or section numbers. but avoid quoting the wrong case or section number as marks will surely be reduced then.

CA. SUJAL MEHTA (Service) (3316 Points)
Replied 10 May 2007

Hi Pankaj!

In Corporate Law paper of C.A.Final, If the question is directly on some Case Law reference then you must have to answer accordingly what is delivered in that particular Case Law otherwise you will lose marks.

In case the question is general then mentioning the CORRECT case law will fetch you more marks rather than writing the general answer.

So, in case of Companies Act as well as in Income Tax Act, it will be very admirable to write atleast 20% answers with Case Law to get good marks.

REMEMBER IF YOU ARE NOT SURE, DO NOT MENTION THE WRONG CASE LAW AS IT WILL AFFECT VERY BADLY. NOT TO MENTION THE SAMR IS PROPER AT THAT TIME.

Harish Swaminathan (Sr. Application Support Analyst) (179 Points)
Replied 12 January 2008

It is not necessary to quote case laws. U need to just interpret the case and its facts correctly and write the answers. It has been specifically instructed by the examination board to the examiners that students need not quote the case laws. and the same is advised by the teachers also.