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Case laws in icwai inter exam

Prachi Srivastava (Finance) (368 Points)

19 October 2012

Hi all,

I am peparing for ICWAI Inter exam.In Direct Taxes paper, I wanted to know following on using case laws in Direct Taxation paper-

1.How often to use Case Laws. Do the papers contain specific questions relating to case laws or do we give reference to case laws while giving answers to questions.

2.How necessary is to write case law. Will there be any negative marking if answers are not supported by case laws.

I am facing difficulty in remembering the Sections and particularly citations of case laws. Can you please help in answering the above mentioned query.

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2 Replies

Pawan Mittal (CA Final) (711 Points)
Replied 19 October 2012

Dear Prachi,

First of all, it is impossible for a student to remember all case laws.

When your answers are supported with case laws than you get extra marks as your examiner gets impressed.

He may deduct some marks when answers are not supported with case laws (maybe 10%).

In this way you will get 90 out of 100 marks.

So if you want to score 100 out of 100 than learn all case laws and write them with your answers.

But my advice would be to learn provisions and some important case laws rather than all of the case laws.

It happens very rarely when the question paper contains specific question relating to case law, so don't worry about that.

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Prachi Srivastava (Finance) (368 Points)
Replied 19 October 2012

Originally posted by : Pawan Mittal
	Dear Prachi, First of all, it is impossible for a student to remember all case laws. When your answers are supported with case laws than you get extra marks as your examiner gets impressed. He may deduct some marks when answers are not supported with case laws (maybe 10%). In this way you will get 90 out of 100 marks. So if you want to score 100 out of 100 than learn all case laws and write them with your answers. But my advice would be to learn provisions and some important case laws rather than all of the case laws. It happens very rarely when the question paper contains specific question relating to case law, so don't worry about that.

Hi Pawan,

Thanks for your reply. Based on this suggestion I will focus on Provisions and Problem Solving first.Then in the end, if I get some time I will go through Case Laws.