Taxmann Yearly Tax Digest & Referencer (Set of 2 Volumes) By Taxmann’s Editorial Board Edition February 2024

Taxmann Yearly Tax Digest & Referencer Edition 2024

Taxmann Yearly Tax Digest & Referencer Edition 2024

Description

Taxmann’s Yearly Publication, ‘YTD’ as we call it, provides professionally drafted section-wise digests of all case laws reported at taxmann.com during the calendar year, i.e., from January to December from the following Courts:

• Supreme Court
• High Courts
• Income-tax Appellate Tribunal

It also includes information about the Circulars and Notifications issued by the Department during the year, along with ‘words and phrases’ taken from the reported case laws.

The book will be helpful for tax professionals, legal practitioners, scholars, and anyone seeking to understand the intricacies of Direct Tax Laws through the prism of judicial pronouncements.

The Present Publication is the 53^rd Edition, edited by Taxmann’s Editorial Board. It incorporates all Case Laws, Circulars and Notifications for the year 2023. The key features of the book are as follows:

• [Section-wise] Case Law digests and Circulars & Notifications are arranged section-wise
• [Judicial Analysis] of the case laws that include the following:
• Affirmed Cases
• Reversed/Overruled Cases
• Approved/Disapproved Cases
• Cases against which SLP was Dismissed/Granted, or Notices were issued by the Supreme Court
• [Subject Index] will help you find the required Case Law quickly
• [Digest Drafted by the Professionals] which provides a quick glimpse of the ratio laid down in the Case
• [Circulars & Notifications] issued during the year
• [Words & Phrases] which are Judicially defined by the Supreme Court, High Courts & Tribunals, are covered in this book

This book is divided into two volumes:

• Volume 1
  • A Section-wise Digest of Income-tax Judgments of the Supreme Court/High Courts reported in the year 2023
• Volume 2
  • A Section-wise Digest of Orders of the Income-tax Appellate Tribunal reported in the year 2023

About the author

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of Editor In-Chief Mr. Rakesh Bhargava.
The Research and Editorial Team is responsible to develop the reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in our publications and research platform. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

• The statutory material is obtained only from the authorized and reliable sources
• Keep the readers abreast with the latest developments in the judicial and legislative fields
• Prepare the analytical write-ups on recent, controversial and contagious issues to help the readers to understand the event and its implications
• Every content being published by Taxmann should be complete, accurate and lucid
• All evidence-based statements must be supported with proper reference of Section, Circular No., Notification No. or citations
• The golden rules of grammar, style and consistency are thoroughly followed
• Choose a font and size thats easy to read, and remain consistent across all imprint and digital publications