CASE LAWS

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Querist : Anonymous

Querist : Anonymous (Querist)

13 April 2010 IN DT N IDT WHILE MENTIONING CASE LAWS DO V NEED 2 WRITE REF.LIKE ITR/26.05.2000,ALLAHABAD HIGH COURT. OR IS IT ENUF 2 JUST MENTION THE 2 PARTIES.

N ALSO IF V REMEMB ONLY ONE PARTY'S NAME THEN HW TO QUOTE?

THX 4 REPLY

kartik_somu

kartik_somu (Expert)

13 April 2010 it is not even necessary to mention both the parties name. in the exam write "in the case of abc ltd....etc"

Aditya Maheshwari

Aditya Maheshwari (Expert)

14 April 2010 One of the party in DT & IDT in around 90% of the cases if not all are always CIT v/s ABC Ltd. in case of Income Tax, CCEx v/s pqr ltd. in Excise & CC v/s xyz ltd. in customs.

So as it stands you already remember half of the case law and now only the other half is to be remembered. Stress more upon the subject matter of the case than on the name of the parties involved.

Also you need to remember only the case law name and not the citation i. e. if a case is Goa Carbon Ltd. v. CIT [1994] 73 Taxman 68 (Bom.). then you need to remeber only Goa Carbon Ltd. v/s CIT and what was held in the case. Not the citations i. e. 73 taxman 68.

Aditya Maheshwari

Aditya Maheshwari (Expert)

14 April 2010 Also the institute comes out with a publication on select recent case laws on Direct & Indirect Case laws which are relevant for the examination and many a times the case in the exam paper are based on the case laws mentioned in the book itself.

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