How to study case law in tax
niraj (accountant) (85 Points)
01 October 2014
Prateek
(Student)
(113 Points)
Replied 01 October 2014
Prepare case notes or one liners for the judgments in a numbered list. It will help you remember the case ruling and you can elaborate in the exams accordingly.
Sumit Grover
(Chartered Accountant )
(3652 Points)
Replied 01 October 2014
In my view, please don't get panic in case you are not able to retain the name of the case law.
You may simply use the following expression- "In one of the judicial pronouncements, it was held that......."
Or similar expressions may be used.
But it is not at all advisable to mention the wrong names of appellant/respondent/Type of court(CESTAT/HC/SC).
niraj
(accountant)
(85 Points)
Replied 01 October 2014
CA RAKESH SOLANKI
(JODHPUR)
(41 Points)
Replied 02 October 2014
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