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How to answer case studies in dt and idt

Puja Sharma (CA Final Student) (89 Points)

18 August 2014

In DT, there are (minimum) 16 marks and in IDT, there are (minimum) 30 Marks for Case Studies.

I am confused how to answer the questions.

Should I start answering with the main logic / name of Case Laws / Verdict... ?

Please help with examples.

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13 Replies

JIMIT (Student CA Final ) (59 Points)
Replied 18 August 2014

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.

Puja Sharma (CA Final Student) (89 Points)
Replied 18 August 2014

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 ?

CA Himanshu Bansal (Risk Manager) (2345 Points)
Replied 18 August 2014

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.

1 Like

CA Raman Goel (CA) (602 Points)
Replied 18 August 2014

refer case study based question in latest practice mannual.

1 Like

CA Jay Bhatt (Manager & Section Head) (320 Points)
Replied 19 August 2014

See how its written in selected case studies book of the institute. You dont need to explain the facts of the case in that much depth but 1st part will be facts, than comes relevant provision and its application or logic, and in last para you should quote the judgement delivered.

keshav grover (CHARTERED ACCOUNTANT) (122 Points)
Replied 19 August 2014

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

Sathish M (Management Accountant) (40581 Points)
Replied 19 August 2014

Never start an answer with a yes or no.

CMA Thiru (CA FINAL STUDENT) (378 Points)
Replied 19 August 2014

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

Puja Sharma (CA Final Student) (89 Points)
Replied 19 August 2014

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 ?

(Guest)

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

2 Like

Vivek Falod (Chartered Accountant (AIR)) (463 Points)
Replied 19 August 2014

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

2 Like

CMA Thiru (CA FINAL STUDENT) (378 Points)
Replied 20 August 2014

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.

Puja Sharma (CA Final Student) (89 Points)
Replied 20 August 2014

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.