13 September 2016
Respected all..My query is, while giving answer related to any decided case law in Direct Tax or Indirect Tax in examination, quoting the names of parties fetches more marks than not quoting them but giving the answer rightly according to the decision of the concerned case law...
Thanx..
13 September 2016
If you remember the names, correctly, it will be an added advantage to quote. If you are NOT sure, then dont write the names. (The bad impression that a wrong name creates is much greater than good impression of quoting correct name) The names in the case law, per se, is not required to be narrated so long as you are CLEAR about its key contents.