Many of the students of CA IPCC/FINAL don't know how to answer the case study based questions in Subjects like Direct Tax, Indirect Tax, Audit, & Law. For the benefit of students we are explaining how to answer case study based questions in examination.
Procedure to Solve Case study based questions in examination.
you should answer the question like this:
For Eg. Audit (Company Audit) Case-
Mr. Ram has been appointed by central govt u/s 224(3) has not sent intimation of accepting the appointment on the ground that it required for an auditor appointed in AGM u/s 224(1). Comment.
Step 1st :- Write about provision of the sections to which the question is related-
This case is related to section 224(1A) Acceptance/refusal by auditor appointed u/s 224(1) in AGM to ROC within 30 days (of receipt of intimation from company) through form No 23B.
Step 2nd:- Write about facts of the case-
Auditor is appointed by Central Government u/s 224(3). Auditor has not sent intimation to ROC on ground that he is not required to do so.
Step 3rd :- Compare the provision & Facts of the case
Section 224(1A) is not applicable to auditor appointed u/s 224(3). it is applicable only when auditor is appointed u/s 224(1) in AGM of company.
Step 4th :- Write the Conclusion of the CaseTherefore we can say that there is no seed to send the intimation.
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