Importance of Facts in CA Profession.
Before talking about facts, let it be illustrated by way of an example.
Scenario:
Remuneration paid to wife. One has to prove that her services are worth the amount of remuneration.
- An Individual is working as immigration consultant.
- As per the nature of business, he has to attend calls with Indian embassy in foreign countries as per their timing.
- Obviously, as per Indian Standard Time, many a times, he has to be at late hours in night.
- He has engaged services of his better half.
- Being an individual, he cannot get any other person to do the job at 2 am in the night.
Explanation:
- The portion upto point no 4 are facts. Point no 5 is an argument.
- It is not a law that a proprietor must engage his wife for the job.
- There are other call centers or other immigration consultants who have to attend the calls at odd hours. They employ other people in shifts.
- Thus the sentence that “Being an individual, he cannot get any other person to do the job at 2 am in the night” is not a fact but an argument. But many times, the client perceives it as a fact.
- I can assure you that the process of fact finding is mysterious, fascinating, thrilling and sometimes terrifying.
- I completely believe in the proverb that “Reality is stranger than fiction”.
Process of Fact Finding
- It is necessary to explain the importance because, in real life, it really takes pains to identify correct, clear, complete, crispy and precise facts.
- One needs to objectively carve out the facts from the facts from the humongous data.
- Many a times, there is a challenge to distinguish between a fact and an argument.
- It is so because the information available is humongous.
- That does not mean it is complete. Without fail, it includes irrelevant data.
- It is clouded by the emotions of the persons involved.
It would be apt to demonstrate our perception about importance of facts. We begin with a picture.
Perception of Fact Finding
- Though the quantum of facts is small (like the ball), the humongous mammoth of principles (like elephant) can stand only on solid foundation of facts.
- If the facts are not correct, clear, complete, crispy and precise, the humongous mammoth of principles will not be able to stand.
- Mastery of facts is as important as or rather more important than mastery over the law.
- Facts do not cease to exist because they are ignored.
- Every man has a right to his opinion. But no man has a right to be wrong on facts.
- In deed, the presentation and arrangement of facts constitute half the art of exposition.
- Further, the truth of a fact has to born out from irrefutable evidence, in possession of the tax payer.
- In our profession, quoting an incorrect fact is a crime.
For further reading, please refer Annexure 3.