How to prepare case laws?

The number of case laws both in DT and IDT are too many. How should one be able to remember them? The case laws have to be read along with relevant applicable provisions of the act, to get clarity on the judicial pronouncements. An effort must be made to understand the various case laws and be remembered in your own language. But some key words must be remembered which is part of the judgment which must be written in your paper, so that the examiner awards you good marks. You need to study the case laws repeatedly until you are able to connect with the essence and verdict of the case. For instance, if a question relates to claiming depreciation on heart surgery, you must be able to recollect the case relating to Shanthi Bushan. Confiscation of laptop by department during search proceedings you must recollect the case of S R Botliboi and so on and so forth. Hope, this helped you at least in how to cover case laws for your examination.

I used to note down 5 case laws everyday from the the case laws booklet alongwith the keywords and a summary in my own words with the title of the case and then record the same in using a voice recorder on phone. Every day you repeat the same process, write 5 new case laws and listen to the audio recordings (all recordings) while listening try to recall the name before it comes up in the recording- For DT - the total recordings were less than 2hrs for me and

I have cleared group 2.

Case Laws form a significant importance for your performance in DT and IDT. Since the level of knowledge expected from us is "Professional", merely writing the judgement and its explanation will not suffice the purpose. Quoting of Case law and the relevant section will be really helpful for you. it will show the examiner that you prepared well for the exam and you certainly possess professional level of understanding. Impression created by you in an examiner's mind while solving case laws in the exam will bring you its leverage on the other questions in terms of better marking.

Now, since the no. of case laws combinedly in both DT as well as IDT are over 250, it is not feasible to remember the name of the case laws. Here it is important that all the case laws having judgement from high courts, suprement court or having multiple references of the similar case laws to be given utmost importance. Atleast for these cases, you have to remember the names of the case law. For the remaining cases, cover those case laws along with the relevant chapter so that you can co-relate them with the chapter you are preparing.

It is a notable thing that many case laws are covered in the form of small adjustment or small questions in the DT and IDT question paper which we may not notice. it is not necessary that case laws will just be asked specifically and not as a adjustment in a computation question. Pick up the question paper of May 2012 for DT and see that in the 16 marks question of computation of tax, all the adjustments are from the cases laws applicable.

Present you answer in the following format in 4 steps in the exam:-

1. Reference of the decided Case Law.

2. Facts of the Decided case Law. (Detailed along with the relevant provisions of the law)

3. Solution to the question asked in the exam by giving reference to the above case law. (Very Precisely).

4. Conclusion for the question asked in the exam (as short as one or two lines)

All the best. I hope the above guidance would help you a lot.

( I score 64 in IDT in Nov 2012 purely on the basis of Case laws and Amendments and followed the above approach. First 3 questions which i had attempted were case laws and amendments) :)

I am also preparing case laws..

The confusion i have is whether i need to write in exam the whole case law name as 'wipro ltd v. UOI 2013 (del.)'

or just 'Wipro ltd.' Will do...

How can one remember years and which high court has made the judgement?

Bangar's book has lots of case laws in addition to the case laws published by the ICAI. you just have to read the case laws published by ICAI. Additional case law's in bangar's book are for your conceptual understanding and advance knowledge.