How to answer case studies in dt and idt

if u know the name of case, then mention it otherwise start like " As per refernce to the decided case law...........".

Don't forget to qoute sections & also explain their provisions in detail to score maximum.

Focus on your english language especially in Audit, Law, DT & IDT.

this are my personal views, its upto you to follow.

Originally posted by : JIMIT
	if u know the name of case, then mention it otherwise start like " As per refernce to the decided case law...........". Don't forget to qoute sections & also explain their provisions in detail to score maximum. Focus on your english language especially in Audit, Law, DT & IDT. this are my personal views, its upto you to follow.

When there are 6 marks in Case Study, we can discuss in details, but, most of the time, questions come in 4/5 marks. so how to manage them ? 

Answer as a relevant as possible..Generally these questions are based on a decided case law..and they expect us to give reference to the same.. But remeber to write the name of case law only and only if you are sure about the correct name..else avoid writing name, just write as per a decided case law....and write correct provisions or judgement..Non quoting of name of case will deduct marks, but it will be better than writing wrong name of case law.Wrong quoting will attract more deduction of marks.

SEQUENCE TO BE FOLLOWED

1-IF SURE GIVE ANSWER YES/NO/TRUE/FALSE ETC

2-WRITE QUESTION WHICH YOU FINDS FROM CASE STUDY

3-QUOTE NAME OF CASE LAW AND JUDGEMENT, IF NAME NOT KNOWN THEN WRITE NAME-"IN AN PRONOUNCED JUDGEMENT" AND JUDGEMENT.

4-DISCUSS CASE STUDY GIVEN IN QUESTION (WHAT HAPPENS) 

5-GIVE YOUR CONCLUSION

IF QUESTION IS OF 3 MARKS THEN SHORT THE ANSWER ACCORDINGLY

For Example:- I wrote the First Case law of our IDT CASE LAW BOOK

As per the Decided case law "Commissioner v Steel Authority India Ltd.(sc)", The process of iron ore for removal of foreign materials from such ore does not amounts to manufacture.

therefore the department contention is invalid in law

PROVISION:-

* Existence a New and Different article having a distinctive name, Charecter (or) use-Manufacture u/s 2(f),

* The use of iron ore as mined or iron ore after the process undertaken by the assessee remained the same

CONCLUSION:-

As per decided caselaw its is not a manufature so not a liable to pay Excise duty

Originally posted by : CMA Thiru
	For Example:- I wrote the First Case law of our CASE LAW BOOK   As per the Decided case law "Commissioner v Steel Authority India Ltd.(sc)", The process of iron ore for removal of foreign materials from such ore does not amounts to manufacture. therefore the department contetion is invalid in law PROVISION:- * Existence a New and Different article having a distinctive name, Charecter (or) use-Manufacture u/s 2(f), * The use of iron ore as mined or iron ore after the process undertaken by the assessee remained the same CONCLUSION:- As per decided caselaw its is not a manufature so not a liable to pay Excise duty

Is it possible to write all answer in this way with ref of sections and exact wording of Bare Act ? 

na its not possible to write everything exactly same as bare act... you can have your own words dear

Answer in this sequence: 

1) The provisions of the law - 1mark

2) The arguements of dept and assessee - 1 mark

3) How the case study given in question is similar to case law - 1 mark

4) SC / HC decision and conclusion - 1 mark

Its not possible to write everything exactly same as bare act... you can write your own words

And Section number is not important, i Saw the book & Typed here.

Originally posted by : CMA Thiru
	Its not possible to write everything exactly same as bare act... you can write your own words   And Section number is not important, i Saw the book & Typed here.

We can get the best answer in PM or Suggested Booklet. 

But, what I mean is - the best way that a students can produce the answer should be discussed  here so that we can get sufficient alnernatives which will help us to choose the best model answer pattern.

Thanks VIVEK SIR for your opinion.