Hiro sir was extremely methodical in his approach to work. Usually, everyone takes out decisions/authorities favouring or supporting their case/propositions- some take out a few while others may take out many. But Hiro sir would take out each & every decision on a particular issue, including those rendered under the 1922 Act. Hiro sir was a rare kind of a counsel who used to study & take out not only all the favourable decisions but also each & every one of the decisions which were against his proposition and he would have a detailed note of his own. He had with him voluminous such notes which he had prepared since he started practice- a rare collection of study & strenuous efforts of almost 40 years. If his notes are to be collated, they would make an excellent commentary on Income tax law. He was of the firm view that before an argument starts, a counsel should be aware of points/decisions rendered against him, as well. I was with him for 4 years & the most cogent thing I’ve learnt is what he always used to tell & that is ‘Do not just prepare for your case since everyone prepares for one’s own case but always be ready for the other side’s case , as well’. This quality, to my mind, made him a very rare kind of a Counsel. Never, during the course of an argument/hearing, would he get taken by surprise.