can anyone tell me ,, how to write answers for the questions related to case law in direct or indirect taxes,, where we don't remember the name of the case law ...i mean, how to write answer in such a way that examiner should get convinced that we now the facts of the case but don't know the name of the case law..
Let me tell you that you need not remember the case law by heart and line by line and the same is the case of Section you need not memories each and every section by number. What you are tested by the examination is whether the student has the knowledge of the subject or not. It is not that what is your capacity of memorization of your brain. Now, coming to your question I would like to let you know that for any case law you should first read the judgement and remember what was the matter and what was the decision. In your answer you have to write the same in your language. That is all and to remember the number of the Sections then you have to make a sentence in your language how then you require a lot of time and practive and it is too late to do so. So better you follow my advise that till you know the number of the section correctly do not quote it otherwise instead of getting marks it will be in negative because you have answered correctly but the number you have given is incorrect and the meaning of the answer changes as the number of section gets changed.
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