Most students find it really difficult to remember all the case laws and section numbers and that’s natural.
So let’s go over some easy ways in which you can mitigate this issue. This will help you have a proper structure, the exams are just around the corner. So utilise everything that’s there at your disposal. Ok, so let’s get cracking
First, let’s try and find a proper structure for the case laws. Every case can be divided into three parts.
- What was the concern? Or what was the issue - This will be the main question during your exam
- What were the observations made by the courts? - During this portion, there will be a relevant section that will be quoted, what does that particular section say i.e the provision
- What conclusion can you draw from this? Make sure as you are making the conclusions you keep in mind the relevant sections and provisions
First, try to understand the structure of the Case Law. Every Case is divided into three parts:
- What was the matter? Or what was the issue? - That will generally be the question in your exam i.e the case study
- 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
- What was the Conclusion? - So, what conclusion did the court arrive at, keeping in mind the relevant Section and its provisions?
How can you memorise them effectively?
Try to memorise at least 5 Case Laws every day. Now how can we go about that?
Things to keep in mind
- Note what are the things you don’t need to remember?
- Don’t spend too much time on recalling section numbers. You don’t have to quote them. It's better not to quote it at all than quote the wrong one.
- Also don’t waste time worrying about ITAT, HC and SC. You will just feel confused about everything.
- If you can remember the year of the case that’s great, but if you are unable to do so, don’t fret about it. Let it be.
Now focus on things that you have to remember
- What is the name of Assessee?
- What was the conclusion that could be drawn from the case study?
Case studies are generally the most fun part as the narrative is like a story many times.
- As it’s like a story, try to remember it like one. For eg: What is the story about? What happens in the story? And how did the story end?
- You are not expected to know the Case law verbatim. But you have to know the gist, remember the important details.
- Note the court’s observations in your own words. You don’t have to write big paragraphs, just 4-5 lines of observation would suffice.
- Make sure you write at least 2-3 lines as a conclusion. As long as you convey the points properly you shouldn’t have a problem with stuff.
- Don’t try to write the case law as soon as you learn them, try to understand the observation as much as you can and focus on the conclusion. Try to narrate the case study to a friend or to yourself, maybe try and do this in your own language. Once you are comfortable with the case law then move to the next one. Do remember that you don’t have to burden yourself, you have to focus on just 5 each day.
Now as you move to the 3rd day, you will move into the new 5 cases and revise the 10 old ones.
45 min should be more than enough for each day. Recalling old ones won’t take much time. It's remembering the new one that will take time.
The format for the case study should be as follows-
- Facts of the case
- Court’s Observation - Write the relevant provision here
When you are noting the conclusion, make sure that you underline the important words so that it stands out.
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!