CA Study Notes (Inter, Final & Foundation)
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1D Income Tax Practice Test @CA_Study_Notes.pdf
18.9 MB
CA Inter / IPCC || Income Tax || Practice Book Test Series || For July/Nov 2021 Exam

📝 Total 18 Sets
✍🏻 Income Tax Practice Set Book


👨🏻‍🎓By CA Suraj Agrawal Sir

⭕️
Note : Practice Sets Are Based On Questions From RTP, MTP & Past Exam Questions Of ICAI.

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💁‍♂️Hello Everyone,

I'm Sampada. A Chartered Accountant by profession and an artist, writer and a blogger by passion.🙈

🔹I have had a lot of people asking me about
How to remember Case Laws for DT and How to remember Section Nos and Penalties for Law.

♦️Now if your exams are in MAY 2021 and you still haven't gotten around to remembering Case Laws or are finding it difficult, I can help give you some pointers. Please, please don't think of skipping it just because you have less no. of days left for your exams. If my calculations aren't wrong you still have 40 days for your exams. (38 to be exact, if you are planning 2 days for the first paper) That is more than enough time to start remembering Case Laws and Section Nos.

🔹I’ll just talk about the Case Laws in this post.

♦️I know Case Laws are a little difficult to memorise or learn especially considering just how many there are!

❇️
First try to understand the structure of the Case Law. Every Case is divided into three parts:

1. What was the matter? Or what was the issue? - That will generally be the question in your exam i.e the case study
2. What did the Court Observe? - Now, in this part there will be quoting of the relevant section no. and what does that particular section say i.e. the provision
3. What was the Conclusion? - So, what conclusion did the court arrive at, keeping in mind the relevant Section and its provisions?

❣️So how to go about memorizing them?

♦️Pick up just 5 Case Laws every day. That's it. Just 5

✳️ POINTERS:
Firstly, what not to remember?
o Section Nos. In fact, forget about them. It is better NOT to quote them rather than to quote the wrong ones. You already have enough to memorise as it is!
o Also, forget about
whether it was ITAT, HC or SC. You'll just end up being all confused.
o Also don't try to remember the year of the case.
(If you can remember them, good. But if you can't don't worry too much)

Now, what to remember?
📍 The name of the Assessee
📍 The Conclusion

• Most of the Case Laws that you will read are very interesting, mostly like a story.
a) So, try to remember it as how you would remember a story. Firstly, what's the story about. Secondly, what happens in the story and lastly, how did the story end or conclude?

🔺 Understand, you don't have to remember the Case Law word for word. Also, you don't have to remember all the parts of the Case.

🔻 Try to write the Court's Observation in your own words. It need not be a long paragraph. Even 4-5 lines containing the observation will do. These are CA exams, so it's always Quality over Quantity!!

🔺 Even your conclusion can be as small as 2-3 lines. As long as what you are writing is correct, the quantity does not matter.

🔻 Don't try to write the Case Laws when you are learning them. Just read the Issue, understand the Observation as much as you can and the Conclusion.

🔺 Then, try to speak about the case, in any language you want. Like as if you are talking to a friend about the case, explaining to them what had happened. So, if you prefer Hindi, try to talk about the case in Hindi, like, 'yeh bande ne aisa aisa kia, toh AO ne claim reject kia. Fir na Court ne bola ki Income Tax k provisions k hisaab se yeh aisa hona chahiye aur fir Court ne yeh aisa aisa conclusion diya.'

🔻 After you are comfortable with the first Case Law in your language and have understood it, move on

The format for the answers will be
a) Facts of the Case - then leave a line and state the facts of the case study
b) Court’s Observation – leave a line and write the relevant provision
c) Conclusion – leave a line and state the conclusion
⭕️ Don’t forget to underline the important words in your conclusion

Leaving a line ensures that your answer looks clean and neat. It’s all about the presentation!

⚠️ Also: Please do not leave out the new Case Laws that are notified for your attempt. Chances are pretty high that at least one or two similar case laws will be asked in the exam!

📍For More Study Tips/Motivation Dose Join @Mission_CA_Exam On Telegram.
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CA Inter / IPCC || Accounts || Amendments || For July 2021 ||

👉 Exclusively Available for
@CA_Study_Notes Members.

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📍 (New) RTP May2021 :
https://t.me/Mission_CA_Inter/457

📍 (Old) RTP May2021 :
https://t.me/Mission_CA_Inter/467

📍 (New) RTP Nov2020 :
https://t.me/CA_Study_Notes/1941

📍 (Old) RTP Nov2020 :
https://t.me/CA_Study_Notes/2071

👨‍🎓Additional Questions Added in New SM :
(Mittal Commerce Classes)
https://t.me/Mission_CA_Inter/427

👨‍🎓Additional Questions Added in New SM :
(By CA Jitin Tyagi Sir)
https://t.me/Mission_CA_Inter/531

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📣 Opt out is set by ICAI is Nov 21 with more relaxation as set by Court due to covid related matters . Exams are there on schedule time and date .

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Forwarded from Mission CA Inter 🏆
CA Inter / IPCC || Accounts || Amendments || For July 2021 ||

👉 Exclusively Available for
@CA_Study_Notes Members.

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📍 (New) RTP May2021 :
https://t.me/Mission_CA_Inter/457

📍 (Old) RTP May2021 :
https://t.me/Mission_CA_Inter/467

📍 (New) RTP Nov2020 :
https://t.me/CA_Study_Notes/1941

📍 (Old) RTP Nov2020 :
https://t.me/CA_Study_Notes/2071

👨‍🎓Additional Questions Added in New SM :
(Mittal Commerce Classes)
https://t.me/Mission_CA_Inter/427

👨‍🎓Additional Questions Added in New SM :
(By CA Jitin Tyagi Sir)
https://t.me/Mission_CA_Inter/531

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Forwarded from Mission CA Inter 🏆
CA Inter / IPCC || Law || Amendments || For July 2021 ||

👉 Exclusively Available for
@CA_Study_Notes Members.

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📍 (New) RTP May2021 :
https://t.me/Mission_CA_Inter/458

📍 (Old) RTP May2021 :
https://t.me/Mission_CA_Inter/468

📍 (New) RTP Nov2020 :
https://t.me/CA_Study_Notes/1941

📍 (Old) RTP Nov2020 :
https://t.me/CA_Study_Notes/2071

👨‍🎓 By CA Harsh Gupta
https://t.me/Mission_CA_Inter/332

👨‍🎓CA Shivangi Agrawal
https://t.me/Mission_CA_Inter/535

👨‍🎓By Mittal Commerce Classes
https://t.me/Mission_CA_Inter/534

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♥️ HAPPY CA DAY ♥️

👨‍🎓 BE PROUD TO BECOME A PARTNER IN NATION BUILDING. BEST WISHES TO U FUTURE CAs
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❤️ CA दिवस हार्दिक शुभकामनाएं

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Forwarded from Mission CA Inter 🏆
CA Inter / IPCC || Law || Amendments || For July 2021 ||

👉 Exclusively Available for
@CA_Study_Notes Members.

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📍 (New) RTP May2021 :
https://t.me/Mission_CA_Inter/458

📍 (Old) RTP May2021 :
https://t.me/Mission_CA_Inter/468

📍 (New) RTP Nov2020 :
https://t.me/CA_Study_Notes/1941

📍 (Old) RTP Nov2020 :
https://t.me/CA_Study_Notes/2071

👨‍🎓 By CA Harsh Gupta
https://t.me/Mission_CA_Inter/332

👨‍🎓CA Shivangi Agrawal
https://t.me/Mission_CA_Inter/535

👨‍🎓By Mittal Commerce Classes
https://t.me/Mission_CA_Inter/534

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📣 Important Announcement regarding further extension of the last date for Waiving-off Condonation Fees due to late filing of various application forms related to Students and Articled Assistants, amidst #COVID19 Pandemic.

📍Official Announcement :
https://www.icai.org/post/further-extension-last-date-for-waiving-off-condonation-fees-020721

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CA Inter / IPCC || Accounts || Amendments || For July 2021 ||

👉 Exclusively Available for
@CA_Study_Notes Members.

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📍 (New) RTP May2021 :
https://t.me/Mission_CA_Inter/457

📍 (Old) RTP May2021 :
https://t.me/Mission_CA_Inter/467

📍 (New) RTP Nov2020 :
https://t.me/CA_Study_Notes/1941

📍 (Old) RTP Nov2020 :
https://t.me/CA_Study_Notes/2071

👨‍🎓Additional Questions Added in New SM :
(Mittal Commerce Classes)
https://t.me/Mission_CA_Inter/427

👨‍🎓Additional Questions Added in New SM :
(By CA Jitin Tyagi Sir)
https://t.me/Mission_CA_Inter/531

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Accounts Important Chapters & Preparation Strategy for July 2021

🔥 Score Exemption
#Must_Watch

https://youtu.be/p9y_tPbJhzM
Accounts Important Chapters & Preparation Strategy for July 2021

🔥 Score Exemption
#Must_Watch

https://youtu.be/p9y_tPbJhzM
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CA Final (Old) FR Paper July 21 @CA_Study_Notes.pdf
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CA Final (Old) FR July 2021 Exam Question Paper :

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Forwarded from Mission CA Final
CA Final (New) FR Paper July 21 @CA_Study_Notes.pdf
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CA Final (New) FR July 2021 Exam Question Paper :

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🎯 Last Minute Pro Tips For CA Exams July 2021

🔥 Must Watch Video - Don't miss it


https://youtu.be/RbAU38hPjvM
🎯 CA Inter Accounts Paper Review | Law Important Topics & Strategy

Watch Now 👇
https://youtu.be/4CDe7_PkoHM
CA Inter / IPCC || Law || Amendments || For July 2021 ||

👉 Exclusively Available for
@CA_Study_Notes Members.

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📌 Law Important Topics & Preparation Plan
https://youtu.be/9iI8i496kDI

📌 Topper Secret Tips
https://youtu.be/PMZOktXKi1g

📍 (New) RTP May2021 :
https://t.me/Mission_CA_Inter/458

📍 (Old) RTP May2021 :
https://t.me/Mission_CA_Inter/468

📍 (New) RTP Nov2020 :
https://t.me/CA_Study_Notes/1941

📍 (Old) RTP Nov2020 :
https://t.me/CA_Study_Notes/2071

👨‍🎓 By CA Harsh Gupta
https://t.me/Mission_CA_Inter/332

👨‍🎓CA Shivangi Agrawal
https://t.me/Mission_CA_Inter/535

👨‍🎓By Mittal Commerce Classes
https://t.me/Mission_CA_Inter/534

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🏆 How to Score Exemption in CA Inter Law Exam | Topper Secret Tips

Must Watch for July Exam 🎯

https://youtu.be/PMZOktXKi1g
🎯 CA Inter Law Useful Videos for July 21 Exam

📍 Important Topics & Preparation Strategy
https://youtu.be/9iI8i496kDI

📍 Topper Secret Tips - Score Exemption
https://youtu.be/PMZOktXKi1g

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