Quoting case laws in dt

i know that it is not necessary to quote case laws in other subjects like corporate law, auditing ....as i have taken classes for them....but for Direct taxes... please tell me whether it is essential to quote case laws...in every situation .i know if quoted would be an add on....also we have to remember the title of suggested case laws by ICAI.....
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hi pratik.........

IN case of DT case laws you have to remember exactly the punch points  and related sections  given in ICAI's rtp.

if u can write down exact punch points then there is no need to quote the name of case law.

i know ca final students who got exemptions in DT & IDT without even quoting name of a single case law.

 

if you quote the case law it shall give a good impression on the the examiner and people say that there are 0.5 marks for mentioning the case law.

I HAD MENTIONED THE CASE LAWS IN NOV 2011 EXAM AND HAD SCORED 66.

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