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Case study dt idt- final

Learner (abc) (254 Points)

20 July 2013

PLS TELL ME HOW TO WRITE CASE STUDY IN DIRECT TAX AND INDIRECT TAX IN CA FINAL....

THANK U.......

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(Guest)

Mostly it depends on every individual presentation.

But i can share how i used to write for exams.

1) Issue (in brief, the most important lines or the question asked for e.g whether the section 37 can be claimed on expneses of future years paid in current year)

2) Facts of the case (in brief, only if certain things are requried to be written for e.g the expenses incurred in respect of insurance in advance for 5 years) {This can be ignored also}

3) Observation the facts of the case are very similar to the judgement of the court in case___name of case_________ , in which court oberved and decided _court judgement______________

4) Analysis in this you can made the analysis of judgement , why the court have given such decesion, your interpreation

also any section can be reffered

5) Conclusion With the help of judgement of court in ___name of case___ and section ___if any______ it can be concluded that ____your conclusion_______

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Saurabh Maheshwari (B.com,ACA) (5923 Points)
Replied 20 July 2013

1st Paragraph - The issue/question to be decided ...only a brief descripttion not more than 3 lines...

2nd paragraph-The question on similar has been decided by "so and so court or tribunal in such and such case" ........then a brief descripttion of what the court/tribunal decided ...obviously that descripttion should include the analysis of relevant provisons of the Act...because the courts and tribunals always decidede the things keeping the provisions in brighter light....

3rd Paragraph- "Applying the ruling as stated above" ........., give the conclusion that whether the treatment made by assessee or any objection raised by Asessing officer is whether tenable or not....

I would like other members to give suggestion for improvement....

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