Should CA papers be really easy- particularly in tax /audit and company law ??
we CAs hardly do any accounts except SCH VI or TALLY- I , therefore feel high handed questions on say holding company in any case not going to be used by anybody in at least my life time are unfair simply not practical. - so why accounts papers should be tough .
At the same time why leniency be shown on Tax, Company Law and Accounting Standards.
Finally papers base on decided cases are wrong except in case of epoch making ones like Reliance Petro[ concealment] . IPCA[80HHC] / Daga Capital [14A] where the entire law has been interpreted / In fact the law itself becomes irrelevant without these judgments.
I still feel papers should be more towards basic application of law.
CAclubindia
