Trainee
150 Points
Joined January 2009
Hi Anupama,
As Everyone have given reasonable reply to your question.
I just want to point out that in CA Inter Quotinng Section & Case law is not necessary ICAI just expect from a candidate that one should be Principally correct due to Working level knowledge.
However at Final Level Section & Case laws have importance due to Advance/Expert level knowledge. Accordingly Answer should be produce by Candidate accordingly
Hence ICAI Give its answer in PM by giving citation of case law & Sectinon to maintain level & knowlede that student should try to adopt while answing the question.
So from presentation point of view remember only Main Section & landmark Case law (Supreme court) if possible. However First understand Principle of Section thats enough.
All the best..:-)