Case laws of dt and idt-query

Hello Ashima, You just have to mention the Fact of the Case, Assessee's contention and Revenue's contention of the question given. And then relate the same with the Case Decided by the Judicial in the next paragraph. So far as mentioning the Name of the Case Law is concerned, If you remember the Exact Name of the Case Law and Deciding Authority, then you MUST mention the same. Otherwise you can write as "As decided by the Judicial Authority in the recent case, it was held that....."

If you dont remember whether the decision was given by the High Court or the Supreme Court, then you can write it as "As decided by the COURT...."

Sir,u mean mentioning exact name is also optional?i should only know the facts and relate them?

give more emphasis upon the decision, because that's what the question been asked for, about the facts and contention, summarize it as short as possible, because it will already be there in the question more or less..

Mentioing Exact Name is also Necessary. If you dont remember the Exact Name, Better Skip the Name. Its just like "Greeting your Guest with Only Bread is Better than Bread along with Shoe Polish applied on it."

Well I used the following method and was succcessful in scoring good marks

1st Paragraph:

Discuss the provison(relevant to the question), no need to give refernce to Section(if u dnt remember). Mentioning as per provison of Finance Act or Rules or excise, Even mentioning As per provisons......

2nd Paragraph: In short write what is asked in the question

3rd: Conclusion, based on above two paragraphs. Start your answer as follows

As discussed in 1st paragraph or with refernce to provisons discussed in 1st para

4th Paragraph: Case refernce(If you know them)

The plus point is that the exminer will know after reading the 1st paragraph that ypou know the answer and wld give uu good marks

Hi ASHIMA..............

just mention.............

1) decion of the case

2) logic of the decision

3) name of the case ( if possible).