Idt case law

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How to present  a case law in IDT paper

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If you remember the exact name of the case then quote the case name n write as - "The facts of the given case are similar to the case of (name of case) in which the supreme court / high court/ tribunal held....... " And if you dont remember the exact name of the case and if you know that a particular question is similar to a recent case and you know the case was decided by a particular court or tribunal then write as - "As per a recent case decided by the apex court/ high court/ tribunal ...." otherwise write as- "As per a recent judicial pronouncement.... " Try to memorise the name of recent relevant cases as published by ICAI 3-4 months before exam as all the case laws asked in exam are from it. But remember - IF YOU DONT REMEMBER THE EXACT NAME OR IF YOU HAVE EVEN LITTLE DOUBT REGARDING THE NAME OF A CASE THEN PLS DONT QUOTE THE WRONG NAME. QUOTING A WRONG CASE NAME WILL MAKE YOUR ANSWER COMPLETELY WRONG EVEN IF YOU HAVE WRITTEN THE FACTS OF THE CASE CORRECTLY. So be careful. All the best.

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