IDT case law

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Hi.

In D.T and I.D.T, while answering case law questions, do we need to also mention the facts of the case of the original case we are referring to? Like if we are referring to the case Larson and Turbo vs UOI, do we also need to mention the facts of the original case of Larson and Turbovs UOI

Also do we need to produce the same words as the court had given the verdict,  i.e., the exact words as pronunced by the High court / Supreme Court?, or we can write in our own words.

 

Thanks.

Good Day

Replies (3)
Hi. Please, Can anyone answer the above question.

hey, dear there is no need to write the complete case law....

If u can remember u can just write the assessee name or if this is also not possible u can just write like ...

" it has been decided in one of the landmark case..."

Thanks Priyanka.

Appreciate your efforts in answering

Good Day!!!


CCI Pro

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