Navigating Taxation Law for Judicial Services: My Honest Tips

Taxation law is often considered the 'dosa' of law exams - it looks super complicated but once you break it down, not so much 😅. My advice to juniors would be to focus on the practical aspects. Instead of just memorizing formulas and sections, try to understand the purpose of each law and how it applies in real-life cases. Make a 'cheat sheet' of key points - say, the differences between section 56(2)(viib) and 69(b) - it'll come in handy during exams. Also, don't stress about the Income- tax Act being super long (it's not, the important bits are few!) and make sure to revise the judgments, especially those related to taxation like CIT v. Golaka Prosad Das (2020). Lastly, practice solving sample questions and mock tests to build your speed and accuracy. Good luck, juniors!