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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.
Forwarded from Mission CA Final
CA Final || Indirect Tax Laws || Amendments Notes & Lectures || For May2021 ||

👨‍🎓By Various Faculties

═══════ ♢.✰.♢ ═══════

➡️ Indirect Tax Laws Amendments :

🎯 IDT Must Do List For July 21 Exam
https://youtu.be/LvuqRrtfS-I

📍By CA Vishal Bhattad Sir
https://t.me/Mission_CA_final/161

📍
By Prof. DG Sir
https://t.me/Mission_CA_final/195

📍
By CA Yashvant Mangal Sir
https://t.me/Mission_CA_final/191

📍
By Kedar Junnarkar Sir
https://t.me/Mission_CA_final/189

📍
By CA Manoj Batra
https://t.me/Mission_CA_final/190

📍
By Rajkumar Sir
https://t.me/Mission_CA_final/187
https://t.me/Mission_CA_final/188

📍
By CA Amit Jain Sir
https://t.me/Mission_CA_final/180

📍
By Prof. Tharun Raj Sir
https://t.me/Mission_CA_final/192

📍
By CA Ramesh Soni Sir
https://t.me/Mission_CA_final/193

❢◥ ▬▬▬▬▬ ◆ ▬▬▬▬▬ ◤❢

Found Our Content Usefull,
Then Ask Your CA Buddies To Join Us.😍

🔥 Don't Forget to Join
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CA Final Papers Analysis | July 2021 Exam Question Papers :

═══════ ♢.✰.♢ ═══════

📌 FR :
https://t.me/Mission_CA_final/508

📌 SFM :
https://youtu.be/rpAGHyrHRhE

📌 Audit :
https://youtu.be/XT4Ybo7uFtM

📌 Law :
https://youtu.be/rw7dKNHWR3k

📌 SCMPE :
https://youtu.be/WSZ41KCtQcM

📌 Elective Paper 6
https://youtu.be/GwBlxZmocRc

📌 DT :
https://youtu.be/LvuqRrtfS-I

📌 IDT :
https://youtu.be/vMtXrfvEdQo

Happy Learning and Keep Sharing❤️

╭─๏┅════۞════┅๏─╮
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🔴 ICAI Important Update for CA Exams Nov 2021

Don't miss it 👇

https://youtu.be/BrUd4-gbL30
Forwarded from CA Satish Mangal
Please open Telegram to view this post
VIEW IN TELEGRAM
EIS/IT - SM Free Utility Resources for Nov 2021 onwards Exams :

💁‍♂️ By CA Swapnil Patni

◆ ▬▬▬▬▬▬ ❴✪❵ ▬▬▬▬▬▬ ◆

🔰 CA Inter (New)

🖥 Revision Lectures
https://t.me/CA_Study_Notes/3237

📍EIS Wall Charts For Screen View
https://t.me/Mission_CA_Inter/745

📍EIS Memory Trick
https://t.me/Mission_CA_Inter/820

📍SM Memory Trick
https://t.me/Mission_CA_Inter/821

📍EIS Latest Chart Book
https://t.me/Mission_CA_Inter/745

📍SM Latest Chart Book
https://t.me/Mission_CA_Inter/233

📍SM Question Bank
https://t.me/Mission_CA_Inter/237

📍EIS - SM MCQs Book
https://t.me/Mission_CA_Inter/239

◆ ▬▬▬▬▬▬ ❴✪❵ ▬▬▬▬▬▬ ◆

🔰 CA IPCC (Old)

🖥 Revision Lectures
https://www.youtube.com/playlist?list=PLi-JUBEfHGaMGm27tliXvrtZGVN0iUCAe

📍IT Chart Book
https://t.me/Mission_CA_Inter/232

📍SM Chart Book
https://t.me/Mission_CA_Inter/234

📍IT Question Bank
https://t.me/Mission_CA_Inter/236

📍SM Question Bank
https://t.me/Mission_CA_Inter/238

📍IT - SM MCQs Book
https://t.me/Mission_CA_Inter/240

❢◥ ▬▬▬▬▬ ◆ ▬▬▬▬▬ ◤❢

Found Our Content Usefull,
Then Ask Your CA Buddies To Join Us.😍

🔥 Don't Forget to Join
🏆 Mission CA Inter

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t.me/Mission_CA_Inter

ĦΔPP¥ ŞŦỮĐ¥ Ҝ€€P ŞĦΔŘIŇG❤️
CA Inter Paper Analysis | July 2021 Exam Question Papers :

═══════ ♢.✰.♢ ═══════

1️⃣ Accounts
📥
https://youtu.be/4CDe7_PkoHM

2️⃣ Corporate & Other Law
📥
https://youtu.be/izGhQEs5tgw

3️⃣ Costing
📥
https://youtu.be/1MLyLX_gzvw

4️⃣ Taxation
📥
https://youtu.be/kmdBnJYRHSI

5️⃣ Advanced Accounts
📥
https://youtu.be/buSNOG008-E

6️⃣ Auditing
📥
https://youtu.be/kNGOhKeUGMQ

7️⃣ EIS/SM
📥
https://youtu.be/11O-xAWDDZo

8️⃣ FM/ECO
📥
https://youtu.be/kUJapxtxDS8

🔰All July 2021 Question Papers Analysis at 1 Place :
https://youtube.com/playlist?list=PL0RZbLbHHfaPVx1M86Bca5TQK-hs8LEo3

Share with your friends 👍🏻

─๏┅════۞════┅๏─╮
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ℑoin us 🔜
❂➸
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╰─๏┅════۞════┅๏─╯
CA Inter | New Course | July 2021 Exam Question Papers :

🎓 By
@Mission_CA_Inter

═══════ ♢.✰.♢ ═══════

📍 Accounting :
https://t.me/Mission_CA_Inter/1084

📍
Law :
https://t.me/Mission_CA_Inter/1096

📍
Costing :
https://t.me/Mission_CA_Inter/1112

📍
Taxation :
https://t.me/Mission_CA_Inter/1138

📍
Advance Accounts :
https://t.me/Mission_CA_Exam/869

📍 Audit :
https://t.me/Mission_CA_Exam/878

📍
EIS & SM :
https://t.me/Mission_CA_Exam/884

📍
FM & ECO :
https://t.me/Mission_CA_Exam/892

═══════ ♢.✰.♢ ═══════

Found Our Content Usefull,
Then Ask Your CA Buddies To Join Us.😍

🔥 Don't Forget to Join
🏆 Mission CA Inter

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CA Foundation Paper 2 - Section A -Business Laws:

🎯This Capsule deals with the significant concepts covered under units 4, 5 & 6 of Chapter 1 of the Study material:

👨‍💻By ICAI

📌Download Subjectwise Referencer
t.me/Mission_CA_Foundation/293

╭─๏┅┅════۞════┅┅๏─╮
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@CA_Study_Notes
ℑoin us 🔜
@Mission_CA_Foundation
╰─๏┅┅════۞════┅┅๏─╯
How to Find Cube Root on Calculator☝🏻☝🏻

😍By Hetvi

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@CA_Study_Notes
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@Mission_CA_Foundation
╰─๏┅┅════۞════┅┅๏─╯
CA Inter (New) | Accounts, Cost, Advance Accounts & FM-ECO | 100 Marks Test

👨‍🎓 CA Rahul Garg Sir

🔥 Fully as per ICAI Paper Style 🔥

❢◥ ▬▬▬▬ ◆ ▬▬▬▬ ◤❢


Accounts :


📍Test Paper

https://t.me/CA_Study_Notes/3259

📍Test Solution
https://t.me/CA_Study_Notes/3260

🖥 Test Discussion Video :
https://youtu.be/8nOZ0lUxRNI

═══════ ♢.✰.♢ ═══════


Costing


📍Test Paper

https://t.me/CA_Study_Notes/3261

📍Test Solution
https://t.me/CA_Study_Notes/3262

🖥 Test Discussion Video :
https://youtu.be/i2YP8XSdgaU

═══════ ♢.✰.♢ ═══════


Advance Accounts


📍Test Paper

https://t.me/CA_Study_Notes/3272

📍Test Solution
https://t.me/CA_Study_Notes/3273

🖥 Test Discussion Video :
https://youtu.be/QophgyWxsWM

═══════ ♢.✰.♢ ═══════


FM-ECO


📍Test Paper
https://t.me/CA_Study_Notes/3282

📍Test Solution
https://t.me/CA_Study_Notes/3283

🖥 Test Discussion Video :
https://youtu.be/lRWhdr0BRBE

❢◥ ▬▬▬▬▬ ◆ ▬▬▬▬▬ ◤❢

Found Our Content Usefull,
Then Ask Your CA Buddies To Join Us.😍

🔥 Don't Forget to Join
🏆 Mission CA Inter

•┈┈✤┈┈•••💚•••┈┈✤•┈┈•

❂➸ ℑoin
t.me/Mission_CA_Inter

ĦΔPP¥ ŞŦỮĐ¥ Ҝ€€P ŞĦΔŘIŇG❤️
Forwarded from CA Satish Mangal
Please open Telegram to view this post
VIEW IN TELEGRAM
CA INTER/IPCC Audit Complete Chapterwise Notes :

💁‍♂️ By CA Kapil Goyal Sir

◈◎┄┅══❂❣️❂══┅┄◎ ◈

📍Chapter 1: Nature, Objective and Scope of Audit
https://t.me/CA_Study_Notes/2303

📍
Chapter 2: Audit Strategy, Audit Planning and Audit Programme
https://t.me/CA_Study_Notes/2304

📍
Chapter 3: Audit Documentation and Audit Evidence
https://t.me/CA_Study_Notes/2305

📍
Chapter 4: Risk Assessment and Internal Control
https://t.me/CA_Study_Notes/2306

📍
Chapter 5: Fraud and Responsibilities of the Auditor in this Regard
https://t.me/CA_Study_Notes/2307

📍
Chapter 6: Audit in an Automated Environment (New)
https://t.me/CA_Study_Notes/2325

📍
Chapter 6:EDP Audit (Old)
https://t.me/CA_Study_Notes/2326

📍
Chapter 7: Audit Sampling
https://t.me/CA_Study_Notes/2365

📍
Chapter 8: Analytical Procedures
https://t.me/CA_Study_Notes/2328

📍
Chapter 9: Audit of Items of Financial Statements
https://t.me/CA_Study_Notes/2355

📍
Chapter 10: The Company Audit
https://t.me/CA_Study_Notes/2354

📍
Chapter 11: Audit Report
https://t.me/CA_Study_Notes/2347

📍
Chapter 12: Audit of Banks
https://t.me/CA_Study_Notes/2357

📍
Chapter 13: Audit of Diffrerent Types of Entities
https://t.me/CA_Study_Notes/2356

📍
Standards on Auditing
https://t.me/CA_Study_Notes/2346

📍
Types of Errors
https://t.me/CA_Study_Notes/2327

╭─๏┅════۞════┅๏─╮
❂➸
@CA_Study_Notes
ℑoin us 🔜
❂➸
@Mission_CA_Inter
╰─๏┅════۞════┅๏─╯
CA INTER/IPCC Audit Complete Chapterwise Notes :

💁‍♂️ By CA Kapil Goyal Sir

◈◎┄┅══❂❣️❂══┅┄◎ ◈

📍Chapter 1: Nature, Objective and Scope of Audit
https://t.me/CA_Study_Notes/2303

📍
Chapter 2: Audit Strategy, Audit Planning and Audit Programme
https://t.me/CA_Study_Notes/2304

📍
Chapter 3: Audit Documentation and Audit Evidence
https://t.me/CA_Study_Notes/2305

📍
Chapter 4: Risk Assessment and Internal Control
https://t.me/CA_Study_Notes/2306

📍
Chapter 5: Fraud and Responsibilities of the Auditor in this Regard
https://t.me/CA_Study_Notes/2307

📍
Chapter 6: Audit in an Automated Environment (New)
https://t.me/CA_Study_Notes/2325

📍
Chapter 6:EDP Audit (Old)
https://t.me/CA_Study_Notes/2326

📍
Chapter 7: Audit Sampling
https://t.me/CA_Study_Notes/2365

📍
Chapter 8: Analytical Procedures
https://t.me/CA_Study_Notes/2328

📍
Chapter 9: Audit of Items of Financial Statements
https://t.me/CA_Study_Notes/2355

📍
Chapter 10: The Company Audit
https://t.me/CA_Study_Notes/2354

📍
Chapter 11: Audit Report
https://t.me/CA_Study_Notes/2347

📍
Chapter 12: Audit of Banks
https://t.me/CA_Study_Notes/2357

📍
Chapter 13: Audit of Diffrerent Types of Entities
https://t.me/CA_Study_Notes/2356

📍
Standards on Auditing
https://t.me/CA_Study_Notes/2346

📍
Types of Errors
https://t.me/CA_Study_Notes/2327

╭─๏┅════۞════┅๏─╮
❂➸
@CA_Study_Notes
ℑoin us 🔜
❂➸
@Mission_CA_Inter
╰─๏┅════۞════┅๏─╯
🔴 CA Exam July 2021 Result Date | Important Update

Don't miss it 👇

https://youtu.be/SP6tUt03NtA
💁‍♂️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.
👍1