UNEXPECTED.
I read all the case laws given in RTP of May & Nov 2014 and case laws given on ICAI website. I never came across the case laws asked in this paper except Q.3(a).
This is like torture on students. I read around 100 case laws and still clueless.
IDT paper is not lengthy. I prepared in practically approach but question asked by ICAI pure theoretically aspect.
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