CA Inter Taxation Case Scenario Booklet - Sept 26 and Jan 27
Case Scenario Booklet - Sept 26 & Jan 27 Fully Mapped for Revision
Every concept ICAI has tested, organised so you can actually revise it
The ICAI Booklet on Case Scenarios for Paper 3 runs 30 case scenarios in Income Tax and 50 in GST — over 200 pages, each one built around a single tricky provision buried inside a wall of numbers. Re-reading all of it before the exam isn't revision, it's a second read-through. These concept maps pull out exactly what each case scenario is testing — the provision, the trap, the twist — and group it by topic instead of by scenario number, so revision takes an evening, not a week.
What this is
Two topic-wise concept maps — one for Income Tax Law, one for GST — built by going through every single case scenario and its official ICAI explanation in the booklet, then re-organising the provisions by subject (Residential Status, House Property, ITC, RCM, Place of Supply, and so on) instead of scenario order. Each point is tagged with the case-scenario number it came from, so you can jump back to the original question any time you want the full numbers.
What's covered
| Document | Scenarios mapped | Key topics |
|---|---|---|
| Section A — Income Tax Law | All 30 | Residential Status & Scope of Income, House Property, Salary & Perquisites, PGBP & Depreciation, Partnership Firm Taxation, Capital Gains, Clubbing of Income, Deductions & Agricultural Income |
| Section B — Goods and Services Tax | All 50 | Registration, Supply & Schedule I, Place of Supply, Time of Supply, Valuation, Exemptions, Reverse Charge & TDS/TCS, Input Tax Credit, Invoicing, E-Way Bill, Composition Scheme, Returns & Interest |
How to use it
- Solve the booklet first. Attempt each case scenario cold, the way you would in the exam — these notes are a check, not a shortcut.
- Revise topic-wise. Read a section end to end and see how the same trap (say, the 180-day ITC-reversal rule, or the 30(2A) sec 64 test) shows up across multiple, differently-worded scenarios.
- Go back to the source. Whenever a point feels unfamiliar, use the [CSn] tag to reopen that exact case scenario in the booklet and re-work the full numbers.
Works as a plain Word document — no app, no login. Download, open, revise.
Section A: Income Tax Law — Concept Map
All 30 case scenarios · Residential Status, House Property, Salary, PGBP, Capital Gains, Clubbing & more
Instant download · .docx file, opens in Word or Google Docs
Section B: Goods and Services Tax — Concept Map
All 50 case scenarios · Registration, Supply, Place/Time of Supply, ITC, RCM, E-Way Bill & more
Instant download · .docx file, opens in Word or Google Docs