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Dt/ idt exam preparation query

Roshan A (Chartered Accountant) (458 Points)

10 February 2014

Hello Everyone,

While refering Practice Manual of DT/ IDT i am coming across many case laws mentioned in answers.Guys is it necessary to remember these case laws?? I am trying to summarise them but eventually forgetting the same and thus seems waste of time...
Also wanted to know the relevance of Case Laws Supplementary booklet 2014 released by ICAI.Do i need to remember them hard & fast or just knowing the case ruling in brief would do??

Thanks in advance

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4 Replies

Ritzz (CA Final - Article ) (365 Points)
Replied 10 February 2014

Hi Roshan

If u can remember the case laws, well you are a genius!

But I must stress here that if a student who does his/her Articleship seriously does end up remembering some the case laws (if not all of them!).

Again, since our syllabus is an ocean, ICAI would not expect us to remember to each and every case law. If u kan mention it correctly, it is excellent! But if u cannot, it is suggested not to write it!! Coz we dont wanna create any bad impression on the examiner.

Read the entire Case law booklet/supplementary material given by ICAI thoroughly (twice atleast). If u cannot remember all the case laws it is ok, becasue i feel if u know the judgement correctly, it would fetch u marks for sure!

I am sharing the files that I am using for preparing the case laws part. Really useful files i must say! I found these files on this website only!

Again, the credit goes to CA Bikash Bogi and CA Siddharth Jain for sharing such wonderful materials that has benefited the CA Final Students!

Regards

Ritz

Attached File : 329021 1284016 case studies summary ca final.pdf downloaded: 433 times

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Ritzz (CA Final - Article ) (365 Points)
Replied 10 February 2014

the 2nd file

Attached File : 329021 1284017 summary of dt case laws by siddharth jain.pdf downloaded: 286 times

Roshan A (Chartered Accountant) (458 Points)
Replied 10 February 2014

Ritz thanks for reply and attached files.I have no problem with having the actual case judgement in my head.The only problem being linking the correct appealant and respondents name of each judgement.Its messed up more often

Ritzz (CA Final - Article ) (365 Points)
Replied 10 February 2014

Hi Roshan

Just try to remember the crux i.e. judgement of the case law and the name of the company.

For example, CIT vs. XYZ Ltd (2013) (S.C.)..so here you are not required to write the entire thing..if u can just remember the name i.e. XYZ Ltd, it would suffice.

And specially if you are talking about importance of case laws, then keep a close watch on the monthly ICAI's newsletter. This month's edition also contains important case laws so read them thoroughly as well.

Regards

Ritz

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