please anyone guide me how to remeber judgements for idt and dt??????????
CA SURENDRA KUMAR RAKHECHA
(Practising CA at Surat)
(26263 Points)
Replied 01 January 2010
The common mistake committed by the students is that they just learn the name of the case law.
All the case laws need not be remembered.
Focus on the following types of case laws :
1. Supreme Court Cases
2. Land Mark Case Laws (Specially decided recently)
3. Controversial Case Laws (decided differently by the high courts and tribunals)
In controversial case laws; your own analytical skills according to the law should be given.
Where there are several cases on a particular issue; just mention in the answer "Many times courts of law have held".
If you remember that the case law has been recently decided; just mention "Recently the courts of law has held."
If you remember only the High Court Name or the Year of Decision; it may be added in the phrase supra e.g. "Recently Allahabad High Court has held" or "In 2007 it has been held by one of the High Court".
It is more important to know the "in-depth application of the law."
Where interpretation of law is dealt with in a particular case law; then it is important to learn.
To make your analytical skills strong; it is better to read the whole contents of some selected (on the basis of abovementioned criteria) case laws.
In examination; your "analytical skills" on the basis of "concept of law" is tested.
If you just quote the case law without any analysis thereof; it will not make good effect on the examiner.
I HOPE YOUR MOST OF THE PROBLEMS OF LEARNING TOO MUCH ABOUT CASE LAWS HAVE BEEN SOLVED.
Now to remember a case law -
Put the "name of the appellant or the assessee" at all the places when he is quoted like "appellant or assessee" in the case law. Since almost 8-10 times you will read it in this form; instant revision would be possible and greater chances of keeping it in your memory.
At the time of reading; assume a situation where you are representing your client in Tribunal or High Court wearing Black Coat with Tie. Several persons sitting eager to listen your pleadings.
If situations are more typical in the case law; assume as you pleaded your case and the decision was not in your favour. Now analyse where you committed mistake in presenting your case.
Before going to sleep; revise the materials covered by you today. It will take half an hour only.
In a day, try to remember only 10 case laws by selecting criteria mentioned above.
Wish you a Very Happy New Year.
CA Rakhecha,Surat
raju..
(N/A.)
(142 Points)
Replied 02 January 2010
As usual, CA Rakheja sir, has hit the nail on its head..thanks a ton for your valuable guidance sir.....
Ashish M
(Chartered Accountant)
(2731 Points)
Replied 02 January 2010
I WANT 2 GIVE TO YOU SIMPLE ANALYSIS AS BELOW..!!!!
I OFTEN SEEN PEOPLE WORRYING ABOUT LEARNING THE NAME OF THE JUDGEMENTS. U FIRST HVE TO SEE HOW MUCH MARKS THE KNOWLEDGE OF JUDGEMENTS WILL REALLY FETCH TO YOU AT THE END.
SCAN THROUGH THE PAPERS OF THE PAST YEAR. I MEAN THE SUGGESTED. SEE IN THE SUGGESTED ANSWERS THE AMOUNT OF JUEDGEMENTS QUOUTED IN THE ANSWER. U WILL CERTAINLY SEE THAT THEY ARE NOT QUOTING MUCH JUDGEMENTS IN THE ANSWER. THE PAPERS ARE ALL ABOUYT THE KNOWLEDGE OF THE BASICS. THEY ASK ABOUT THE LATEST AMENDMENTS AND BUT THEY GIVE MORE THRUST TO THE BASIC PROVISIONS. AND ON THE BASIC PROVISN TE JUDGEMENTS ARE STEREOTYPED. LEARN BY HEART AS U LEARN THE SECTION, THE JUDGEMENTS RELATING TO DAT.
U HVE 2 UNDERSTAND THAT, JUST LIKE A SECTION. A JUDGEMENTS ALSO SAYS ABOUT A CONCEPT OR A LAW OR OR GIVE CLARITY TO THE EXISTING LAW. IF U WILL 'READ" JUDGEMENT WITH CONCENTRATION, I TELL U CAN ABLE TO LEARN IT...!!! THEIR IS NO FORMULA FOR IT...!!!!!! ASKING ABOUT REMEMBERING JUDGEMENTS IS LIKE ASKING TO THE OTHER ABT UR CAPABILITY TO LEARN SMTHNG. U KNOW BETTER ABOUT IT. DEVISE SYSTEMS URSELF. EVERY OTHER WAY TOLD BY ANYBODY WOULD CERTAINLY BE IN A WAY OR RELATED TO WHT I TALKED ABOUT.ABOVE.!!!!!!!!!!!!!!!!!!! BEST OF LUCK...!!!!!!!!!
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