Monday, 27 July 2015

How can I remember case laws for Taxation in CA Final?

I remember not fussing too much over remembering a lot of case laws for my CA Final exams. Knowing the details of the case and the judgment mattered much more.

However, you should try and learn some of the important case laws, especially landmark judgments and case laws referred to in the Revisionary Test Papers (RTP's). I used to use some basic techniques like associating the names of the plaintiff or defendant with a mental image of what that person looked like and then imagined him go through the whole proceedings of the case as if it were a scene from a movie.

In tax laws, you just need to remember the name of the assessee. The other party is almost always the Revenue Authority. I used to associate the name of the assessee with some key word from the case law. For example, if it were a case on application of Rule 8D, and the assessee's name was "Reliance Industries Ltd." (hypothetical example), I would imagine Mr. Mukesh Ambani as a young student of Class 8D.

Simple associations like these always helped. They also added a little humor to the learning process. Hope this helps you too.

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