Commercial's Case Laws in Favour of Revenue on Direct Tax Laws

Edition: 2025
Binding: Paperback
Publisher: Commercial Law Publishers (India) Pvt. Ltd.

Commercial’s Case Laws in Favour of Revenue on Direct Tax Laws – Edition 2025 is a comprehensive compilation of significant judicial pronouncements that have upheld the stand taken by the Income Tax Department in various disputes. This authoritative guide provides an invaluable perspective on how courts have interpreted key provisions of the Income Tax Act, 1961 in favour of the revenue authorities, making it an essential resource for tax professionals, department officers, advocates, and consultants involved in litigation and compliance.

Curated and systematically arranged, this edition covers case laws from Supreme Court, High Courts, and Income Tax Appellate Tribunals (ITATs) across a wide spectrum of subjects including assessment procedures, penalties, search and seizure, exemptions, disallowances, capital gains, international taxation, and more. It reflects the legal reasoning that strengthens the Department’s view and supports the enforcement of the statutory tax framework.

Key Features:

• 📖 Comprehensive Compilation of Revenue-Favouring Judgments:
  Covers landmark and recent decisions where courts have upheld the contentions of the Income Tax Department.

• ⚖️ Covers All Key Aspects of Direct Tax Law:
  Includes topics like assessment, reassessment, taxability of income, TDS defaults, penalty provisions, tax evasion, international tax disputes, etc.

• 🧾 Citations from Supreme Court, High Courts & ITATs:
  Every case is presented with proper citation, legal reasoning, and relevant statutory references to provide authoritative insights.

• 🧠 Subject-Wise Arrangement for Quick Reference:
  Structured to allow easy navigation by topics and legal issues, ideal for daily use by tax practitioners and departmental officials.

• 📌 Updated with Latest Case Laws:
  Reflects decisions up to early 2025, ensuring coverage of all relevant and impactful judicial pronouncements that support revenue positions.

• 💼 Helpful for Tax Litigation & Representation:
  Equips users with reliable precedents to support arguments in assessment, appellate, and tribunal proceedings.

Why This Book is Essential:

• ✅ Empowers Professionals with Departmental Viewpoint:
  Enables better understanding and articulation of revenue-side arguments in legal and quasi-legal forums.

• 🔍 Reliable Resource for Tax Departments & Legal Advisors:
  Ideal for use by AO, CIT(A), DRs, lawyers, and consultants representing the government in tax disputes.

• 🧾 Supports Drafting of Orders and Notices:
  Assists assessing officers in framing legally sound and defensible orders based on existing judicial support.

• 📚 Enhances Legal Strategy & Compliance:
  Helps professionals prepare for litigation, scrutiny, and appeals by citing court-backed interpretations of tax provisions.

• 🔒 Trustworthy Source of Legal Precedents:
  A must-have reference for those seeking well-documented, court-approved viewpoints that strengthen the revenue’s stance.