rachit arora (Transfer Pricing Professional) (167 Points)
30 October 2012I have my exams in nov 12 and i am not able to learn dt and idt case laws which are notified by icai.
please guide me whether we have to learn them or only undrestanding is enough??
also tell whether we have to remember name of case laws???
thanks in anticipation
K N V S SIVAKUMAR
(QUALITY LEAD AT CHEGG INDIA PVT LTD)
(964 Points)
Replied 30 October 2012
Dear Arora... It is very important to reproduce the case law in the examination. However, the content of the case law will be asked in the exam practically. Hence you should study the concept of the case law and remember the names of the case laws.
There will be quiet distinction in scores for the answers with and without the names of the case laws. The case laws are one of the easiest source to score good marks in DT / IDT Papers. Also, study the additional reading materials issued by ICAI,
CA Asha
(Student)
(188 Points)
Replied 31 October 2012
Hi Rachit,
Pls find the link below. It contains a summarized DT case law which u can revise easily. Try to remember and write at least this much in exams. It will fetch u some marks if not all. Download the below file.
/share_files/direct-tax-important-case-law-for-nov-12-ca-final-exam--49881.asp#.UJDTAMXqmFk
rachit arora
(Transfer Pricing Professional)
(167 Points)
Replied 01 November 2012
thanx for ur advise.
please tell one thing more that select case lwas issued by icai are enough or we have to remember all case laws??
CA Asha
(Student)
(188 Points)
Replied 01 November 2012
Its enough if u are aware of case laws issued by the ICAI for Nov 2012 exams. Most of the questions having case laws come from that.
CAclubindia
