If we quote the name of the case law, do we need to write the entire thing (eg CIT vs Kamal Walah) , or can we write this (in the case of Kamal Walah)?
So we can simply write - for example - in the decided case of Kamal Wahal .. ? We do not need to make reference to the Delhi HC or CIT who were the concerned tax authorities involved in it or the citation number? I am asking because it's tough enough to remember the name of the person without remembering tax authorities and citation numbers.
CAclubindia
