How to study case law in tax

Prepare case notes or one liners for the judgments in a numbered list. It will help you remember the case ruling and you can elaborate in the exams accordingly.

In my view, please don't get panic in case you are not able to retain the name of the case law.

You may simply use the following expression- "In one of the judicial pronouncements, it was held that......."

Or similar expressions may be used.

But it is not at all advisable to mention the wrong names of appellant/respondent/Type of court(CESTAT/HC/SC).

Ok thanx both of you sir... but is that any way to select useful case for exam prospective.

Frd case law r more imp in idt becz its cover 30 marks....in my xm period may 2014 i ws write in xm all case law...firstly u should refer icai case law book...in tht book case law r give by year name nd ch. Wise also....make one list which case r already asking in exm..tick them in case law book....remaining case law r imp for exam. My analysis say Excise 4 question 6-3-3-3 marks St 2 question 6-3 marks Custom 1 question 3 marks

Informative guidelines. 👍