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Is it necessary to remember the case law names in dt&idt?

CA girl (Article Trainee-CA Final) (1942 Points)

12 October 2015

Is it necessary to remember all the case law names from the select case laws book, or is it enough if we know the subject matter?

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6 Replies

Karthik.V.Kulkarni (Chartered Accountant) (594 Points)
Replied 12 October 2015

It makes an impression on the examiner if you know the case law name.

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CCI Member (CA Final Student) (232 Points)
Replied 12 October 2015

something extra is always appreciable

MANOJ (Learner) (884 Points)
Replied 13 October 2015

I happened to see the ICAI guidelines to the examiners. It is clearly stated that while citing the relevant judgment is good, there is no additional mark for that. The importance is given to reasoning. So instead of remembering the citation, it is better to reproduce the logic in the exact wordings used by the courts.That way a real impression is made. Anyway, revisions after revisions will inevitably bring the citations into our mind unknowingly.. All the best.

karan jit singh (Consultant) (1299 Points)
Replied 13 October 2015

Completely agree with mr manoj

RAHULSMITTAL (Partner, V Mittal & Co) (252 Points)
Replied 13 October 2015

Just go through with them.. nothing to do with case laws. If you have time then learn few major ones for IDT. Otherwise no need. For DT just go through with them

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CA AnKiT BoHrA (AB) (Manager) (25955 Points)
Replied 17 October 2015

It just add value to the answers...!! Though it doesnt carry any additional marks.. but i beleive it makes a good impression on examiner... which may or may not b help you ....!!!!!!

so if you know the right name, quote it else leave it... just remember some few important cases name