CA RITIKA CHHABRA (ca) 11 September 2011
if for FINAL - well it is important to learn SA. if you are not able to learn the exact words then try to understand the crux and how to apply the SA. but yes quoting of SA number and exact language will be plus point for scoring good..
if for IPCC- then u need not learn. only crux of any SA. can even fetch you more marks..